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Article
Publication date: 5 July 2024

Amr S. Abdallah, Hala M.G. Amin, Mohammed Abdelghany and Ahmed A. Elamer

The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.

Abstract

Purpose

The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.

Design/methodology/approach

Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights into descriptive outcomes, research limitations and future research directions.

Findings

The results show that ICD research peaked in 2022, with the Journal of Intellectual Capital leading with the highest number of ICD publications. Resource-based theory was found to be the most applied theoretical framework, with developed country-specific research receiving the most attention. The use of small sample size, a lack of longitudinal studies, reliance on a single source of data, unsuitability of control variables and a lack of comparative studies with firms operating in developing countries are the main limitations that have been noted.

Research limitations/implications

This study faces constraints, primarily stemming from the selective keyword utilization and exclusive Scopus database reliance. It omits non-English papers, conference proceedings and books, potentially overlooking relevant insights.

Practical implications

The findings offer valuable insight for researchers, emphasizing the need for research on intellectual capital (IC) across diverse industries. Furthermore, our findings urge regulators to mandate global IC reporting to mitigate information asymmetry, while also prompting managers to enhance IC-related practices and reporting for more stakeholders’ trust.

Originality/value

This study provides a comprehensive overview of over two decades of ICD literature, synthesizing previous studies, identifying gaps and outlining potential directions for scholars and industry professionals in the context of competitiveness.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 16 September 2024

Moataz Jamil, Hala Sweed, Rania Abou-Hashem, Heba Shaltoot and Khalid Ali

Ageing is associated with multi-morbidity, polypharmacy and medication-related harm (MRH). There is limited published literature on MRH in older Egyptian adults. This study aims…

Abstract

Purpose

Ageing is associated with multi-morbidity, polypharmacy and medication-related harm (MRH). There is limited published literature on MRH in older Egyptian adults. This study aims to determine the incidence and risk factors associated with MRH in an Egyptian cohort of older patients in the 8-weeks period after hospital discharge.

Design/methodology/approach

This study recruited 400 Egyptian patients, aged = ≥ 60 years from 3 hospitals in Cairo and followed them up 8 weeks after discharge using a semi-structured telephone interview to verify MRH events (type, probability, severity and preventability) and related factors.

Findings

The participants’ ages ranged from 60 to 95 years with 53% females. In the final cohort of 325 patients analyzed, MRH occurred in 99 patients (incidence of 30.5%), of which 26 MRH cases (26.2%) were probable, serious and preventable. MRH included adverse drug reactions (ADRs), non-adherence and medication errors. Multivariate regression analysis showed that non-adherence and inappropriate prescription had highly significant association with MRH (P < 0.001), history of previous ADR, living alone and presence of paid caregiver had significant association (P 0.008, 0.012, 0.02 respectively), while age, medications number, length of stay (LOS) and cognitive impairment were not significantly associated with MRH.

Practical implications

These findings demonstrate the magnitude of MRH in Egypt affecting almost a third of older adults after leaving the hospital. These original data could guide decision-makers to enhance older patients’ medication safety through education, quality improvement and policy.

Originality/value

MRH in Egyptian older adults post-hospital discharge has not been adequately reported in scientific literature.

Details

Quality in Ageing and Older Adults, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-7794

Keywords

Article
Publication date: 13 June 2023

Roma G. Elfadel, Hala M. Refat, H. Abdelwahab, Salem S. Salem, Mohamed A. Awad and M.A.M. Abdel Reheim

This paper aims to investigate the prepared modified alkyd and poly(ester-amide) (PEA) resins as antimicrobial and insecticide binders for surface coating applications.

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Abstract

Purpose

This paper aims to investigate the prepared modified alkyd and poly(ester-amide) (PEA) resins as antimicrobial and insecticide binders for surface coating applications.

Design/methodology/approach

Salicylic diethanolamine and 4-(N, N-dimethylamino) benzylidene glutamic acid were prepared and used as new sources of polyol and dibasic acid for PEA and alkyd resins, then confirmed by: acid value, FT-IR and 1H-NMR. The coating performance of the resins was determined using measurements of physico-mechanical properties. The biological and insecticide activities of the prepared resins were investigated.

Findings

The tests carried out revealed that the modified PEA and alkyd enhanced both phyisco-mechanical and chemical properties in addition to the biological and insecticide activities. The results of this paper illustrate that the introduction of salicylic diethanolamine and 4-(N, N-dimethylamino) benzylidene glutamic acid within the resin structure improved the film performance and enhanced the antimicrobial activity performance of PEA and alkyd resins.

Research limitations/implications

The modified alkyd and PEA organic resins can be used as biocidal binders when incorporated into paint formulations for multiple surface applications, especially those that are exposed to several organisms.

Originality/value

Modified alkyd and PEA resins based on newly synthesized modifiers have a significant potential to be promising in the production and development of antimicrobial and insecticide paints, allowing them to function to restrict the spread of insects and microbial infection.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 8 August 2023

Jarita Duasa, Nurul Jannah Zainan Nazri and Raudlotul Firdaus Fatah Yasin

This study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in…

Abstract

Purpose

This study aims to investigate the tendency that Malaysian consumers will choose the recombinant collagen-like protein (RCLP) from bacteria as an alternative source of collagen in their consumption and the determinants of the consumer acceptance.

Design/methodology/approach

Quantitative approach is adopted in the study. Descriptive analysis and logistic regression are used to analyze primary data collected from a survey.

Findings

The likelihood of consumers choosing RCLP as an alternative source of collagen is higher among elderly and females. The choice is significantly influenced by the idea that the collagen should support maqasid al-syariah, approved by national Islamic body, should clear on the ingredients used and could boost local economic activities in the future.

Research limitations/implications

An ethical halal policy should be outlined as the guiding principles to the potential producers of RCLP.

Originality/value

An alternative source of collagen using bacteria as proposed is not yet being introduced in Malaysian industry, and the analysis on probability that consumers will accept this new sourced collagen product is using primary data from survey.

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: 17 September 2024

Arjun Hans, Farah S. Choudhary and Tapas Sudan

The study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these…

Abstract

Purpose

The study aims to identify and understand the underlying behavioral tendencies and motivations influencing investor sentiments and examines the relationship between these underlying factors and investment decisions during the COVID-19-induced financial risks.

Design/methodology/approach

The study uses the primary data and information collected from 300 Indian retail equity investors using a nonprobability sampling technique, specifically purposive and snowball sampling. This research uses the insights from Phuoc Luong and Thi Thu Ha (2011) and Shefrin (2002) to delineate behavioral factors influencing investment decisions. Structural equation modeling estimates the causal relationship between underlying behavioral factors and investment decisions during the COVID-19-induced financial risks.

Findings

The study establishes that the “Regret Aversion,” “Gambler’s Fallacy” and “Greed” significantly influence investment decisions, and provide a comprehensive understanding of how psychological motivations shape investor behavior. Notably, “Mental Accounting” and “Conservatism” exhibit insignificance, possibly influenced by the unique socioeconomic context of the pandemic. The research contributes to 35% of variance understanding and prompts the researchers and policymakers to tailor investment strategies aligned to these behavioral tendencies.

Research limitations/implications

The findings hold policy implications for investors and policymakers and provide tailored recommendations including investor education programs and regulatory measures to ensure a resilient and informed investment community in the context of India's evolving financial landscapes.

Originality/value

Theoretically, behavior tendencies and motivations have been strongly linked to investment decisions in the stock market. Yet, empirical evidence on this relationship is limited in developing countries where investors focus on risk management. To the best of the authors’ knowledge, this study is among the first to document the influence of underlying behavioral tendencies and motivation factors on investment decisions regarding retail equity in a developing country.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

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