Search results

1 – 10 of 96
Article
Publication date: 23 February 2024

Likun Ni, Sayed Fayaz Ahmad, Ghadeer Alsanie, Na Lan, Muhammad Irshad, Rima H. Bin Saeed, Ahmad Bani Ahmad and Yasser Khan

This study aims to find out the role of green curriculum (GC) in making a green generation (GG) and ensuring sustainability. The study considers the green curriculum a key factor…

Abstract

Purpose

This study aims to find out the role of green curriculum (GC) in making a green generation (GG) and ensuring sustainability. The study considers the green curriculum a key factor for understanding environmental values orientation (EVO) and adopting pro-environmental behaviors (Pr-EnB) for social, economic, human and environmental sustainability.

Design/methodology/approach

The study is quantitative and cross-sectional. Partial least square-structural equation modeling was used to test the research model and data which was collected through a questionnaire survey from university faculty and students in Pakistan, Saudi Arabia and China.

Findings

The findings show that the GC has significant positive effects on EVO and pro-environmental behavior. However, it has no significant effect on social sustainability. There is a positive significant effect of pro-environmental behavior on economic, environmental, human and social sustainability. Whereas, environmental orientation has no significant effect on economic sustainability but significantly influences environmental, human and social sustainability. GC has no significant effect on economic, environmental and human sustainability. However, when considering the combined effects of GC and environmental values orientation or pro-environmental behavior, significant positive effects were found on economic, environmental, human and social sustainability.

Research limitations/implications

The result suggests that implementing a GC positively influences environmental orientation, pro-environmental behavior and various dimensions of sustainability.

Practical implications

These results have implications for educational institutions and policymakers aiming to promote sustainability through green curriculum and help in the attainment of sustainable development goals.

Originality/value

The study fulfills an essential need to obtain sustainability and sustainable development goals through education.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 7 November 2016

Qaiser Rafique Yasser and Abdullah Al Mamun

This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the…

3320

Abstract

Purpose

This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of chief executive officer (CEO) duality has fluctuated, and the scholarly conceptualizations of the phenomenon have become more complex.

Design/methodology/approach

This paper uses panel data from 330 firm years from Australia, Malaysia, The Philippines and Pakistan by taking a sample of three years from 2011 to 2013.

Findings

The results of the analysis reveal that the board leadership structure was not associated with firm performance and financial reporting quality. However, female CEOs impacted negatively on firm performance in Malaysia, The Philippines and Pakistan. Further analyses expose that the firm size was negatively related with performance, whereas established firms in Australia had strong reporting quality. However, large boards assured healthier reporting quality in Australia and Malaysia.

Practical implications

This paper provides empirical evidence that a unitary leadership pattern has no significant impact on companies in the Asia-Pacific, and it would be of interest to regulatory bodies, business practitioners and academic researchers.

Originality/value

This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the leadership structure and a firm’s financial reporting quality.

Details

Accounting Research Journal, vol. 29 no. 4
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 5 October 2015

Qaiser Rafique Yasser and Abdullah Al Mamun

This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical…

2923

Abstract

Purpose

This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure has altered, international regulation has reacted, scholarly conceptualizations of duality have become overly complex and the need to understand duality and conclude the debate has increased.

Design/methodology/approach

This study examines the relationship between board leadership structure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013.

Findings

Results based on data collected from Australia, Malaysia and Pakistan indicate that the board leadership structure is not associated with firm performance and financial reporting quality. However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan. Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having strong financial reporting quality.

Research limitations/implications

The study is based on Australian Stock Exchange-20, Kuala Lumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however, a large sample from other emerging economies is required.

Practical implications

The paper provides empirical evidence that unitary or dual leadership structure has no impact on public listed companies and would be of interest to regulatory bodies, business practitioners and academic researchers.

Originality/value

This paper contributes to the literature on corporate governance and firm performance by introducing a framework for identifying and analyzing moderating variables that affect the relationship between board leadership structure and firm financial reporting quality.

Details

Corporate Governance, vol. 15 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 14 September 2022

Mohamed Jasir, Naimat U. Khan and Yasser Barghathi

This paper aims to explore corporate governance (CG) and succession planning in family-owned businesses in the United Arab Emirates (UAE).

Abstract

Purpose

This paper aims to explore corporate governance (CG) and succession planning in family-owned businesses in the United Arab Emirates (UAE).

Design/methodology/approach

Semi-structured interviews are conducted with 16 owners and heirs of UAE family businesses. The interviews – face-to-face and asynchronous electronic – are conducted instead of a questionnaire to get an in-depth analysis of the topic in the context of both medium- and large-sized family businesses.

Findings

The responses are mixed with regard to governance challenges (duality, gender, internal control, transparency, etc.). The majority of the interviewees indicate that succession planning remains one of the biggest challenges for family businesses in the UAE. Fifteen of the sixteen interviewees document that a sound succession strategy must be in place to ensure the continuity of the business and prevent future disputes among potential successors. Similarly, the respondents also emphasise the importance of transparency and accountability for the sustainability of family businesses. The sustainability of family businesses relies on many aspects, such as national regulations, corporate systems and the succession process. Finally, most of the respondents from medium-sized companies opined that incorporating CG is a time-consuming and expensive process.

Practical implications

The interviewees supported stewardship theory in case family members are occupying positions on the board as they have more long-term commitment and a greater sense of belonging to the business (socio-emotional wealth) compared to non-family members. The interviewees acknowledge that the lack of professionalism and conflicts of interest among family members can be offset by recruiting non-family members.

Originality/value

Family businesses are particularly significant in the Arab world as they account for over 60% of gross domestic product (GDP) and use above 80% of the workforce which make them interesting research subject. In addition, this paper explores the CG challenges faced by both large- and medium-sized family businesses in the UAE within the theoretical framework of stewardship theory.

Article
Publication date: 8 September 2021

Aladdin Dwekat, Elies Seguí-Mas, Mohammad A. A. Zaid and Guillermina Tormo-Carbó

This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate…

1364

Abstract

Purpose

This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP). To do that, the authors analyse the main theories, data sources and methodologies used by researchers, providing information on methodological bias and research gaps. Beyond that, this study offers a novel picture of the most critical drivers of CSRP/CSRD and offer constructive suggestions to guide future research.

Design/methodology/approach

A content analysis was performed on 242 articles extracted from the Web of Science database from 1992 to 2019.

Findings

Results indicate that board characteristics have a significant and increasing impact on corporate social responsibility (CSR) literature. The results also revealed that the board practices play a crucial role in managing CSRP/CSRD-related issues. The study also identifies the effect of the critical board characteristics on CSRP, CSRD quantity and CSRD quality. Furthermore, the study findings provide an overarching picture of the patterns and trends of the systematic nexus between board characteristics and CSRP/CSRD quality and quantity.

Practical implications

The study findings help provide an overarching picture of the systematic nexus patterns and trends between board characteristics and CSRP/CSRD quality and quantity. These results draw potential future avenues to bridge the void in the current board–CSR literature by presenting fruitful and indispensable directions for future research (governance mechanisms, new methodologies, variables, countries, etc.). It also suggests multidimensional and in-depth insights for reforming the board of directors’ guidelines.

Originality/value

To the best of the authors’ knowledge, minimal attention has been paid to systematising the literature on board and CSR.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 27 March 2023

Murtaza Masud Niazi, Zaleha Othman and Sitraselvi Chandren

Firm performance has become a thriving research field. However, a review of previous studies shows that the answers to several fundamental questions remain vague and require…

Abstract

Purpose

Firm performance has become a thriving research field. However, a review of previous studies shows that the answers to several fundamental questions remain vague and require further investigation. Thus, the purpose of this study is twofold. The first is to determine the extent of the involvement of political connections (PCs) in Pakistani-listed companies, and the second is to examine the association between PCs and firm financial performance with director efficacy’s moderating role.

Design/methodology/approach

A data set of 221 non-financial companies listed on the Pakistan Stock Exchange for 10 years (2008–2017) was analysed using panel-corrected standard error regression. Additionally, the authors address endogeneity issue by using Hackman two-stage estimation and lagged variables regression.

Findings

The study found that PCs negatively affected the firm’s financial performance, and director efficacy as a moderator strengthened this relationship. The result is consistent with the political economy theory that argues that an unstable political system and a weak judicial system will strongly affect investors and their rights.

Practical implications

The impact of political influence on the corporate sector remains a concern for policymakers, regulators, investors, financial experts, auditors and academic researchers. This study’s findings are that an effective board of directors can strengthen the company’s best practices by controlling political connectedness to protect all the interested parties, particularly investors, and restore their confidence. Therefore, the results of this study can assist all stakeholders when a PCs exists to make the right decisions.

Originality/value

The study extends the literature in terms of theoretical contribution that uses an integrative approach to combine political economy theory, agency theory and resource dependence theory to address the moderating role of director efficacy with an association between PCs and firm financial performance. To the best of the authors’ knowledge, no extant research has investigated the association between PCs and firm financial performance using five aspects of PCs, along with moderator director efficacy.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Book part
Publication date: 29 January 2024

Mujeeb Saif Mohsen Al-Absy and Husain Isa Merza

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm…

Abstract

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm performance (FP) by using return on assets (ROA), return on equity (ROE) and earnings per shares (EPS). The study covers all firms being listed in Bahrain Bourse for two years which are 2020 and 2021. The results of the study show that having more directors in RC would significantly increase firm performance “ROE and EPS.” Further, having more females in RC would significantly increase firm performance “ROA.” In addition, having separate RC would significantly decrease firm performance “ROA and EPS.” Moreover, the independence of directors in RC and its frequent meetings has no significant impact on the firm’s performance. The results show that there is a need to re-evaluate the role of the RC and strengthen its effectiveness, as some of the variables examined by this study have an insignificant impact on a firm’s performance. Further, there is a need to allocate additional efforts and policies in developing corporate governance and RCs as well.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 10 November 2023

Sattar Khan and Yasir Kamal

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female…

Abstract

Purpose

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.

Design/methodology/approach

Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.

Findings

This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.

Practical implications

The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.

Originality/value

This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 8 October 2018

Yasser Moustafa Shehawy, Ahmed Elbaz and Gomaa M. Agag

The importance of employees’ job embeddedness perception in the airline companies has not been given the required attention. To recognise the role of frontline employees’…

1608

Abstract

Purpose

The importance of employees’ job embeddedness perception in the airline companies has not been given the required attention. To recognise the role of frontline employees’ perception regarding job embeddedness, the present research aims to develop and investigate a model that examines the determinants and consequences of employees’ job embeddedness in airline industry. The current study also aims to enrich the literature on human resources in the fields of transportation service management as the lifeblood of tourism industry as a related service industry by providing a comprehensive framework and measurement scale regarding the social exchange theory.

Design/methodology/approach

The study used a survey among a sample representative of frontline employees operating in Egyptian airline industry across Egypt. In total, 870 questionnaires were collected and analysed using structural equation modelling using WarpPLS 6.0.

Findings

The results indicate that both supervisors’ support and employees’ advocacy have a significant effect on job embeddedness. In addition, it found out that job embeddedness has a significant effect on organisational commitment and employees’ intention to leave.

Research limitations/implications

This paper is conceptual in nature regarding the social exchange theory in service related industries such as airlines and tourism.

Practical implications

The authors intend to use these considerations as a basis for future research implications for tourism small- and medium-sized enterprises in the Middle-Eastern and North-African region.

Social implications

This paper contributes to the literature on social exchange theory by measuring factors affecting employees’ job embeddedness in the Egyptian airline industry, notably its related human resources as a service industry.

Originality/value

This study developed and empirically tested a comprehensive model of job embeddedness with its drivers and evaluated its impact on both organisational commitment and intention to leave. Such findings hold important implications for tourism small- and medium-sized enterprises in the Middle-Eastern and North-African region.

Details

Tourism Review, vol. 73 no. 4
Type: Research Article
ISSN: 1660-5373

Keywords

Article
Publication date: 1 December 2013

Yasser Elsheshtawy

This paper in its first part aims at contextualizing Abu Dhabi's urban development and understanding the factors that have governed its urban growth through a historical case…

Abstract

This paper in its first part aims at contextualizing Abu Dhabi's urban development and understanding the factors that have governed its urban growth through a historical case study approach. Relying on archival records and primary sources five stages of urban growth are identified. Data mining of media archives allows for a first hand account of developments taking place thus grounding the depictions. The second part contextualizes this review through a case study of the Central Market project — also known as Abu Dhabi's World Trade Center. The paper concludes by elaborating on the significance of such a historical analysis as it shifts the discourse away from a focus on the ‘artificiality’ of cities in the Gulf to one that is based on a recognition about the historicity of its urban centers, however recent it may be. Additionally the pertinence of such an analysis for cities worldwide is discussed as well.

Details

Open House International, vol. 38 no. 4
Type: Research Article
ISSN: 0168-2601

Keywords

1 – 10 of 96