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Article
Publication date: 10 May 2013

Tamer Mohamed Shahwan and Yousef Mohammed Hassan

The current study aims to explore and measure the profitability, marketability, and social disclosure efficiency of UAE banks using a nonparametric frontier method – data…

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Abstract

Purpose

The current study aims to explore and measure the profitability, marketability, and social disclosure efficiency of UAE banks using a nonparametric frontier method – data envelopment analysis (DEA).

Design/methodology/approach

In order to estimate the relative efficiency of the Emirati banks based on three different dimensions: profitability, marketability and social disclosure, a sample of 20 listed Emirati banks in 2009 is first selected. Second, a disclosure index to measure the extent of their social disclosure is developed and utilized. Third, the input‐oriented version of DEA model is deployed to estimate their technical and scale efficiency.

Findings

Based on nonparametric Wilcoxon signed rank test, paired‐difference t test and sign test, this study reports significant evidence that the UAE banks are performing much better in profitability and social disclosure activities than marketability activities. The results also provide additional evidence regarding the positive relation observed between the performance of social disclosure and profitability performance.

Research limitations/implications

The sample is small, although it includes all relevant Emirati banks. Moreover, follow‐up research using panel data derived from the UAE banking sector are required to test and generalize the current results.

Originality/value

The paper is original in its approach by introducing social disclosure as a new empirical dimension to the literatures of banking efficiency analysis using DEA.

Details

Journal of Economic and Administrative Sciences, vol. 29 no. 1
Type: Research Article
ISSN: 2054-6238

Keywords

Article
Publication date: 1 February 2016

Yousef Mohammed Hassan

– The purpose of this paper is to employ agency theory to identify the determinants of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE).

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Abstract

Purpose

The purpose of this paper is to employ agency theory to identify the determinants of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE).

Design/methodology/approach

Drawing on the agency theory, eight hypotheses are tested using data collected from the year 2011 annual reports for all the 46 listed companies on PSE. Multiple regression analysis was performed to identify the influence of a set of company characteristics, ownership structure variables, and corporate governance mechanisms.

Findings

The result of the analysis demonstrated that the audit reporting delay is influenced by the board size, corporate size, status of audit firm, company complexity, existence of audit committee, and ownership dispersion.

Research limitations/implications

The main shortcoming of the current study is that the analysis covered the Palestinian companies’ annual reports for only one year. A time series analysis might give fuller and understandable picture about the audit report lag (ARL) determinants. The outcome of the study can be used by companies’ managements and policy makers in Palestine to improve future disclosure.

Originality/value

This paper adds to the limited audit delay literature in Middle East countries in general and Arab World in particular. This paper not only examines the determinants of the audit delay but also attempts to theorize such delay.

Details

Journal of Accounting in Emerging Economies, vol. 6 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 9 June 2021

Abdulrahman Ismaeel Janahi, Iman Fahmi Mahmoud, Ibrahim Mohammed Al Alhareth, Alaa Yousef Alnakhli, Sara Nasser Almisrea, Hadel Mohammed Aljohani, Omar A. Alhaj, Adla Bakri Hassan and Haitham Jahrami

The complex interaction between the gut flora and central nervous systems made probiotics one promising natural candidate for the management and treatment of depression. Hence…

Abstract

Purpose

The complex interaction between the gut flora and central nervous systems made probiotics one promising natural candidate for the management and treatment of depression. Hence, the purpose of this paper was to assess the knowledge, patterns of consumption and attitudes of patients with depression toward probiotics.

Design/methodology/approach

In this cross-sectional study, and through simple random sampling, 200 adults who were diagnosed with various depressive symptoms were selected. A link to a self-reported survey was sent to them with the aim of collecting sociodemographic data, assessing participants’ attitudes and knowledge toward probiotic consumption, and measuring their depression status via the Patient Health Questionnaire (PHQ-9).

Findings

A total of 164 participants (82%) provided usable responses. Approximately 55% of participants had moderate depression (PHQ-9). Participants (22.6%) tend to comply with their psychiatrists’ advice regarding probiotics more than other health specialists’ advice (p = 0.04). Only 59 (36%) had knowledge about probiotics and believed that probiotics should be consumed regularly and not only after an antibiotic course. However, many tended to follow marketing tricks and were willing to buy the most expensive and advertised probiotic products. Participants showed some differences in their attitude and knowledge toward probiotics according to symptoms severity; however, the differences were insignificant (p = 0.88).

Originality/value

To the best of the authors’ knowledge, this study is believed to be the first investigation assessing the probiotics’ knowledge, patterns of consumption and attitude of patients with various depression symptoms in Bahrain. The findings of this study may help improve the well-being of depressive patients by addressing the probiotic knowledge gap among them, expand the market of probiotics and enrich nutritional psychiatry literature.

Details

Nutrition & Food Science , vol. 51 no. 8
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 20 April 2023

Muhammad Rabiu Danlami, Muhamad Abduh and Lutfi Abdul Razak

Islamic banks, despite being Shariah-compliant, have long been criticized for mimicking conventional banks in terms of their products and processes (Khan, 2010; Kuran, 1996)…

Abstract

Purpose

Islamic banks, despite being Shariah-compliant, have long been criticized for mimicking conventional banks in terms of their products and processes (Khan, 2010; Kuran, 1996). However, several Islamic banks do engage in philanthropy (zakat and charity) and risk-sharing financing (mudarabah and musharakah) instruments that better meet their raison d'etre, the fulfillment of Maqasid al-Shariah (Jatmiko et al., 2023). These contracts, however, are more susceptible to moral hazard and adverse selection problems than traditional debt-based finance (Azmat et al., 2015) and may impair Islamic bank stability. This paper explores the relationship between social finance and the stability of Islamic banks, and whether institutional quality moderates this relationship.

Design/methodology/approach

Using hand-collected annual data on social finance from 12 Islamic banks in four countries: Bangladesh, Bahrain, Indonesia and Malaysia, between 2006 and 2019, the authors employ the feasible generalized least squares and the panel-corrected standard errors methods for the analysis. The Stata version 16 software was used to analyze the data for the study.

Findings

The results indicate that mudarabah and musharakah financing raises the stability of Islamic banks. The authors also found that mudarabah and musharakah expose Islamic banks to more risk-taking behavior amidst the conditioning effect of institutional quality. On the other hand, charity induces the stability of Islamic banks, while zakat increases the risk-taking behavior of the banks. Further, when the quality of institutions was used as a moderator, both zakat and charity induced the stability of Islamic banks. The results were robust when liquidity risk was used and partially robust when portfolio risks were employed as measures of stability.

Research limitations/implications

One concern regarding the application of Islamic social finance is that it might be a risky strategy for Islamic banks. In terms of research implications, the available evidence suggests that the use of Islamic social finance instruments is not detrimental to the stability of Islamic banks. Hence, regulators and policymakers should not penalize Islamic banks for using Islamic social finance instruments that help provide financial solutions to the underserved and unserved. In terms of research limitations, the study could not include other relevant Islamic social finance instruments such as waqf and qard al-hassan. Furthermore, data availability restricts the analysis to only 12 Islamic banks in fourcountries. As more Islamic banks in different countries venture into Islamic social finance, and the quantity and quality of information improve, future studies could explore the issue further.

Social implications

The available evidence suggests that the use of Islamic social finance instruments does not worsen the stability of Islamic banks. Given the dominance of sale- and lease-based contracts in Islamic financing (Aggarwal and Yousef, 2000; Šeho et al., 2020), these findings should encourage other Islamic banks to provide financial solutions using other Shariah-compliant contracts including those based on risk-sharing and philanthropy. This would be a better reflection of the Islamic banks’ value proposition as it helps boost social activities that have a high impact on the activities of small businesses, contributing to the real economy and promoting well-being in society.

Originality/value

Previous studies mainly relied on mudarabah, mushakarah and zakat separately as they relate to the performance of Islamic banks. This study explores the impact of social finance which includes charity and zakat to examine their impact on Islamic banks’ stability. Further, the authors use institutional quality as a moderating variable in the relationship between Islamic social finance instruments and the stability of Islamic banks.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2022-0441

Details

International Journal of Social Economics, vol. 50 no. 8
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 10 April 2024

Nadia A. Abdelmegeed Abdelwahed, Mohammed A. Al Doghan, Ummi Naiemah Saraih and Bahadur Ali Soomro

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of…

Abstract

Purpose

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

Design/methodology/approach

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

Findings

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

Practical implications

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Originality/value

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

Details

International Journal of Law and Management, vol. 67 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 18 June 2024

Ahmed Hassan Abdou, Markus Patrick Chan, Shafique Ur Rehman, Azam Ibrahem Ali Albakhit and Muhanna Yousef Almakhayitah

The research investigates the relationship between halal credence, awareness, certification, need for cognition (NC), effort, health consciousness, and satisfaction towards halal…

Abstract

Purpose

The research investigates the relationship between halal credence, awareness, certification, need for cognition (NC), effort, health consciousness, and satisfaction towards halal food (STHF). In addition, observe the influence of STHF on purchase intention explored. Finally, religiosity is examined as a moderator between STHF and halal purchase intention.

Design/methodology/approach

The data was collected from Muslim participants in Guangzhou and Shenzhen, China. A total of 476 respondents take part in this research. The data was collected from Muslims who eat food from halal food hotels. A purposive sampling technique is used to collect data from respondents. PLS-SEM is followed to test the proposed hypotheses.

Findings

The results reveal that halal credence, awareness, certification, effort, and health consciousness increase STHF. Conversely, NC does not influence STHF. Moreover, STHF significantly determines halal purchase intention. Finally, religiosity strengthens the positive association between STHF and purchase intention.

Practical implications

Food marketers and policy decision-makers can use research findings to enhance halal purchase intention. In China, Muslim customers usually search for halal food by putting in extra effort and seeing halal certification. They trust halal food because religiosity is their priority.

Originality/value

This initial research incorporates halal credence, halal awareness, certification, NC, effort, health consciousness, STHF, and religiosity to examine halal purchase intention using the theory of planned behavior (TPB).

Details

British Food Journal, vol. 126 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

Expert briefing
Publication date: 9 April 2021

Former Crown Prince Hamzah was placed under house arrest on April 3, as 20 other people were detained. His release of audio and video material that undermined the official…

Details

DOI: 10.1108/OXAN-DB260720

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 28 January 2025

Muhammad Bilal Zafar and Mohd Fauzi Abu-Hussin

This study aims to dissect and understand the latent themes of Islamic work ethic (IWE) and explore the driving factors of IWE research.

Abstract

Purpose

This study aims to dissect and understand the latent themes of Islamic work ethic (IWE) and explore the driving factors of IWE research.

Design/methodology/approach

Structural topic modeling (STM), a sophisticated machine learning technique, was used to analyze a corpus of 205 articles sourced from the Scopus database. These articles cover the 36 years of research on IWE, from 1988 to 2024. Moreover, negative binomial regression was applied to examine the driving factors of IWE research.

Findings

The STM analysis unfolds ten topics in conjunction with IWE including individual success, workplace dynamics, organizational work ethics, knowledge management, employee citizenship behavior, financial ethics, job satisfaction, organizational commitment, performance enhancement and leadership. The further STM outputs included word clouds, prevalence proportions, correlation matrix, heatmap, relationship of topics with metadata, topic prominence in the publishing journals and, finally, illustrating trends and future prospects of research on IWE. The results of negative binomial regression reveal that number of authors, article age, journal indexing, authors from multiple countries and number of references are strong drivers of fostering research in IWE, by having significant positive impacts on total citations.

Social implications

The insights from this study provide valuable guidance for businesses and organizations looking to integrate IWE principles into their operations. By promoting values such as fairness, hard work and ethical behavior, organizations can foster a more inclusive and morally grounded workplace culture. This, in turn, may lead to enhanced employee satisfaction, greater organizational commitment and improved overall performance. Additionally, the emphasis on ethical practices can contribute to broader societal benefits, such as increased trust in business practices and a stronger alignment with social responsibility initiatives.

Originality/value

This is a unique study that explores the latent themes and characteristics of the IWE literature through STM and provides insights on the future research directions. In addition, this study also examines the driving factors of IWE research.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 5 December 2022

Attia Aman-Ullah and Waqas Mehmood

The purpose of this study is to examine the impact of Islamic work ethics (IWEs) on the job satisfaction, commitment and loyalty among the bank employees in Azad Jammu and…

Abstract

Purpose

The purpose of this study is to examine the impact of Islamic work ethics (IWEs) on the job satisfaction, commitment and loyalty among the bank employees in Azad Jammu and Kashmir, Pakistan.

Design/methodology/approach

Data for this study was collected using the purposive sampling from 354 bank employees of Azad Jammu and Kashmir region.

Findings

The findings of this study support all the three proposed hypotheses, with IWEs demonstrating significant positive relationships with job satisfaction, organisational commitment and employee loyalty.

Practical implications

Because of the nature of operations, banks need energetic employees who can participate actively in work activities. The implementation of IWEs enables banks to improve their employees’ satisfaction, commitment and loyalty, which will benefit the organisation in the long term through improved performance.

Originality/value

By encouraging the adoption of IWEs, organisations can increase job satisfaction, employee’s commitment and loyalty in the workplace, especially in an Islamic banking context. Therefore, managers should strengthen the mutual understanding among employees regarding IWE principles. They should be consistently applied and disseminated by Islamic banks’ management in the form of a formal code of ethics that applies to all actions within the organisation. Besides, this study contributes in terms of divine command theory which was yet to be tested with employee’s behaviour. Loyalty was another behavioural attribute which is providing novelty while testing with IWEs in banking context.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 7
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 3 June 2020

Talat Islam, Saima Ahmad, Ahmad Kaleem and Khalid Mahmood

The purpose of this paper is to extend the scant literature on the effect of abusive supervision on knowledge sharing by examining the roles of Islamic work ethic and learning…

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Abstract

Purpose

The purpose of this paper is to extend the scant literature on the effect of abusive supervision on knowledge sharing by examining the roles of Islamic work ethic and learning goal orientation in moderating the effect.

Design/methodology/approach

This paper utilizes a cross-lagged survey research design to collect data from 735 employees working in the services and manufacturing sectors of Pakistan.

Findings

The data analysis revealed that abusive supervision has a damaging effect on knowledge sharing in the workplace. However, employee learning goal orientation and the Islamic work ethic help in mitigating this detrimental effect.

Research limitations/implications

The main theoretical implication is to advance knowledge on the boundary conditions that help in mitigating the undesirable effect of abusive supervision on sharing of knowledge in organizational settings.

Practical implications

This paper provides practical insights into mitigating the damaging effects of abusive supervision, a prevalent issue in Asian societies, through the lenses of Islamic business ethics and learning goal orientation.

Originality/value

This is the first study that examines the boundary conditions placed by the Islamic work ethic and learning goal orientation around the relationship between abusive supervision and knowledge sharing in the context of Pakistan.

Details

Management Decision, vol. 59 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

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