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Article
Publication date: 17 October 2024

El Khashab G. Narmeen, Abd El-Wahab H., Albohy A.H. Salwa, Moustafa G.M. Fouda and Sharaby M. Carmen

This study aims to synthesize new cyclodiphosph(V)azane derivatives, 2,2,4,4-tetrachloro-1,3-di-[o-nitriyl]-2,4-di-[N-(pyrimidin-2-yl)benzenesulfonamide]-1,3,2,4…

Abstract

Purpose

This study aims to synthesize new cyclodiphosph(V)azane derivatives, 2,2,4,4-tetrachloro-1,3-di-[o-nitriyl]-2,4-di-[N-(pyrimidin-2-yl)benzenesulfonamide]-1,3,2,4- diazadiphosphetidine(H2L) ligand and their Fe(III) and Ag(I) metal complexes as insecticides for protective coatings.

Design/methodology/approach

The substitutes of cyclodiphosph(V)azane sulfonomide and their Fe(III), Ag(I) metal complexes were prepared and confirmed by a combination of elemental analyses, mass spectra, conductivity measurement-vis, FTIR, 1H,13C-NMR TGA, XRD and Docking investigation of the ligand and some complexes to verify their drug ability. The prepared compounds have been incorporated with a polyurethane (PU) coating formula. Gloss, scratch resistance, flexibility and adhesion are some of the coating attributes investigated; mechanical capabilities include impact resistance and shore hardness and physicochemical properties such as chemical resistance of coated PU samples are also investigated.

Findings

The results of the experiments revealed that all PU coatings based on the prepared compounds had good scratch resistance which varied from >1.8 to >2.2 kg. Gloss value varied from 85 to 95 and impact resistance from 1.4 to 2.0 (J), whereas the authors noticed that there was no effect of the prepared compounds in the flexibility and adhesion test. These PU coatings have excellent chemical resistance except the alkali resistance. Insecticide activities of the prepared compounds are promising for resistance to these insects. It was noticed that, metal complex > incorporated PU with Fe (III) metal complex > incorporated PU with ligand.

Originality/value

Insecticide paints based on cyclodiphosph(V)azane sulfonamide and their Fe(III), Ag(I) metal complexes as insecticide agents are novel.

Details

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

Keywords

Article
Publication date: 17 June 2024

Muhammad Azhar Khan, Nabeel Safdar and Saadia Irfan

Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this…

Abstract

Purpose

Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this relationship holds in emerging and frontier markets and what channels influence this relationship. This study aims to test the role of financial constraints faced by firms and managerial risk-taking on the association of FRQ and investment efficiency in 13,231 publicly listed firms in 24 emerging and frontier markets.

Design/methodology/approach

Available accounting data from 1998 to 2022 are collected for all listed firms across 41 industries in 24 countries. Causal relationships are tested using fixed-effect regression analysis, several additional tests and robustness checks are applied using alternative proxies and concerns for endogeneity are addressed using two-stage least square and system generalised method of moments analysis.

Findings

Findings show that FRQ of firms in emerging and frontier markets positively affects investment efficiency, the affirmative impact of FRQ on investment efficiency is higher when firms are facing more financial constraints and when managerial risk-taking is lower and financial constraints and risk-taking have a more pronounced impact on the link between FRQ and investment efficiency in the under-investment scenario.

Originality/value

These findings contribute to the growing body of evidence, shedding light on the meticulous interplay between FRQ and investment efficiency in frontier and emerging markets. Specifically, the increased financial constraints encountered by firms and a more conservative approach to managerial risk-taking emerge as crucial factors complementing this relationship.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 26 March 2024

Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad and Syed Emad Azhar Ali

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…

Abstract

Purpose

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

Design/methodology/approach

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

Findings

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Practical implications

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

Originality/value

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

Details

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

Keywords

Open Access
Article
Publication date: 13 March 2024

Lina Gharaibeh, Kristina Eriksson and Björn Lantz

Perceived benefits of building information modelling (BIM) have been discussed for some time, but cost–benefit benchmarking has been inconsistent. The purpose of this paper is to…

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Abstract

Purpose

Perceived benefits of building information modelling (BIM) have been discussed for some time, but cost–benefit benchmarking has been inconsistent. The purpose of this paper is to investigate BIM feasibility and evaluate investment worth to elucidate and develop the current understanding of BIM merit. The aim of the study is to propose a research agenda towards a more holistic perspective of BIM use incorporating quantifying investment return.

Design/methodology/approach

An in-depth examination of research patterns has been conducted to identify challenges in the assessment of the investment value and return on investment (ROI) for BIM in the construction industry. A total of 75 research articles were considered for the final literature review. An evaluation of the literature is conducted using a combination of bibliometric analysis and systematic reviews.

Findings

This study, which analysed 75 articles, unveils key findings in quantifying BIM benefits, primarily through ROI calculation. Two major research gaps are identified: the absence of a standardized BIM ROI method and insufficient exploration of intangible benefits. Research focus varies across phases, emphasizing design and construction integration and exploring post-construction phases. The study categorizes quantifiable factors, including productivity, changes and rework reduction, requests for information reduction, schedule efficiency, safety, environmental sustainability and operations and facility management. These findings offer vital insights for researchers and practitioners, enhancing understanding of ’BIM’s financial benefits and signalling areas for further exploration in construction.

Originality/value

The ’study’s outcomes offer the latest insights for researchers and practitioners to create effective approaches for quantifying ’BIM’s financial benefits. Additionally, the proposed research agenda aims to improve the current limited understanding of BIM feasibility and investment worth evaluation. Results of the study could assist practitioners in overcoming limitations associated with BIM investment and economic evaluations in the construction industry.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 8 August 2024

Azhar Mohamad

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the…

Abstract

Purpose

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the impact of the COVID-19 pandemic.

Design/methodology/approach

Insights into the evolving trends and dynamics within the academic discourse are presented.

Findings

The research highlights different patterns and collaborative networks through co-authorship, co-occurrence and thematic map analyses. Prior to the pandemic, research focused primarily on customer satisfaction and compliance with Shariah principles. However, the pandemic heralded an increased discourse on sustainability, fintech and the financial crisis.

Research limitations/implications

This review describes the prevailing academic terrain and identifies potential avenues for future research, particularly those that examine the socio-economic impact of the pandemic within the context of Islamic finance and banking.

Originality/value

Prominent author such as M. Kabir Hassan, leading institution such as the International Islamic University Malaysia and esteemed journal such as the International Journal of Islamic and Middle Eastern Finance and Management have been instrumental in shaping academic discussions and creating synergies in research. Moreover, Malaysia’s strong commitment to spatial research, evidenced by its robust global collaborations, underscores its pioneering role in the academic world of Islamic finance and banking.

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: 21 March 2024

Muhammad Hafeez, Ida Yasin, Dahlia Zawawi, Shoirahon Odilova and Hussein Ahmad Bataineh

This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the…

Abstract

Purpose

This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the mediating role of green innovation (GI) to provide a detailed insight into CS. The study also presents a research framework based on the Organizational Ambidexterity theory and Natural Resource-based view to explain the factors contributing to CS.

Design/methodology/approach

Using stratified sampling, the study collected data through survey-based empirical research from 307 textile companies registered with the Securities and Exchange Commission of Pakistan (SECP) or the All-Pakistan Textile Mills Association (APTMA). The collected data were analysed using path analysis, mediation analysis and moderation analysis through smart PLS-SEM version 4.0 to assess the composition and causal association of factors.

Findings

The study found a significant relationship between OA and OGC with CS. Furthermore, the study revealed that green innovation partially mediates the relationship between OGC and CS. The proposed research framework can be valuable for promoting and recommending actions to enhance CS.

Research limitations/implications

The study on CS in the textile sector of Pakistan has limitations such as a narrow focus, cross-sectional design and reliance on self-reported data. Future research should explore additional factors, conduct longitudinal research, investigate contextual factors, scrutinize specific green innovation practices and broaden the scope of the study to include SMEs and other textile organizations.

Practical implications

The research framework can help senior executives to foster CS by promoting OGC, OA and GI. Practitioners and academicians can also utilize or further investigate the proposed framework for validation and to foster CS.

Originality/value

This study fills gaps in the existing literature by investigating the mediating effect of GI between OGC and CS. The proposed research framework provides a comprehensive understanding of the factors contributing to CS based on the Organizational Ambidexterity theory and Natural Resource-based view.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 15 July 2024

Zhucheng Shao

The rise of virtual streamers in live streaming commerce has gained momentum, driven by the increasing prevalence of human–computer interactivity and artificial intelligence…

Abstract

Purpose

The rise of virtual streamers in live streaming commerce has gained momentum, driven by the increasing prevalence of human–computer interactivity and artificial intelligence. However, achieving its broader adoption necessitates a comprehensive understanding of consumers' intention to switch from conventional human streamers to virtual streamer services as alternatives. To bridge this knowledge gap, this study endeavours to introduce and substantiate an asymmetric model incorporating innovation barriers, shopping motivations and personalities, shedding light on consumers' intention to switch.

Design/methodology/approach

An online survey was conducted in the United Kingdom and analysed using a comprehensive approach that integrates Necessary Conditions Analysis (NCA), Artificial Neural Networks (ANNs) and fuzzy-set Qualitative Comparative Analysis (fsQCA).

Findings

The results unveiled six configurations of arrangements, each of them characterised by a unique combination of causation.

Originality/value

In knowledge, this study presents a significant contribution by revealing both the determinants that stimulate or hamper the desire to switch based on consumer-centric perspectives. In practice, this study is critical for helping practitioners overcome difficulties related to adoption and make educated judgements when promoting virtual streamers and developing marketing strategies in live streaming commerce.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 18 July 2024

Mustanir Hussain Wasim and Muhammad Bilal Zafar

The purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks.

Abstract

Purpose

The purpose of this paper is to provide a systematic literature review on Shariah governance and Islamic banks.

Design/methodology/approach

The literature was searched from Scopus and Web of Science using various queries related to Shariah governance and Islamic banks. Through a screening process, 93 articles were considered fit for the systematic literature review.

Findings

The paper provides a systematic review based on different themes, including measurement of Shariah governance in Islamic banks, disclosure of Shariah governance and its determinants, the impact of Shariah governance on performance, risk management and other outcomes of Islamic banks. Finally, issues and challenges of Shariah governance in Islamic banks are discussed, followed by conclusions and recommendations related to future research.

Originality/value

This study is the first of its kind, to the authors’ knowledge, to provide a comprehensive systematic literature on Shariah governance and Islamic banks by exploring different themes and highlighting multiple future avenues of 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: 31 July 2024

Taofeeq Durojaye Moshood, James O.B. Rotimi and Wajiha Shahzad

Formulating strategic decisions poses a significant challenge for construction organizations, profoundly impacting their overarching strategic management. The success of an…

Abstract

Purpose

Formulating strategic decisions poses a significant challenge for construction organizations, profoundly impacting their overarching strategic management. The success of an organization’s strategy relies on how information is managed and decisions are executed. However, the literature has a limited understanding of the connection between information quality and strategic decision-making, particularly in construction business performance. This study aims to bridge this gap by exploring how information quality mediates the relationship between strategic decision-making and the performance of construction businesses in New Zealand.

Design/methodology/approach

This quantitative study aims to fill this gap by assessing how information quality shapes strategic decision-making practices, impacting construction organizations’ performance. Analysing 102 viable responses through partial least squares structural equation modeling structural equation modelling offers partial support to the research framework.

Findings

The study used statistical analysis to gauge the impact of adopting strategic management practices on construction business performance, considering the mediation of the quality of information within New Zealand’s context. It affirmed a positive correlation between strategic decision-making management and construction business performance, underpinned by the mediation of quality of information.

Practical implications

This study underscores the critical role of information quality in evaluating strategic decisions for bolstering construction business performance. In essence, it affirms that enhancing the performance of construction organizations via strategic decision-making is intrinsically linked to the quality of information.

Originality/value

This study makes a noteworthy contribution by establishing connections between decision importance, process effectiveness, information quality, intuition in decision-making and model development, providing valuable insights to the field.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 1 May 2024

Mohammad Mominul Islam and Mostofa Mahmud Hasan

While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims…

Abstract

Purpose

While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims to investigate the perceived gaps between managers and clients in Islamic marketing and banking, focusing on conventional banks’ Islamic banking windows.

Design/methodology/approach

Guided by a qualitative approach, semi-structured personal interviews and observations served as the data collection methods, involving 25 banks and 50 respondents in 3 different districts, namely, Shirajganj, Rajshahi and Chapainawabganj of Bangladesh from January to October 2023. The data were analysed using ATLAS.ti 2023 to explore codes and quotations derived from 14 interview questions. Further, ATLAS.ti 2023 facilitated synthesizing content, concepts, code occurrence, network analysis and thematic analysis.

Findings

Islamic and non-Islamic banks use Quranic verses, hadiths (prophetic traditions), images of mosques, the Kaaba and Arabic texts as Islamic marketing tools. These spiritual, divine and prescriptive tools are associated with Islamic banking. However, conventional banks receive criticism for having separate Islamic banking windows to serve religiously conscious clients, which generates tension among clients and bank managers.

Practical implications

The findings can theoretically assist academics in examining conventional banks’ Islamic marketing and banking practices, opening Islamic banking windows. Importantly, Shariah boards can play policy roles in safeguarding the function of Islamic marketing and banking. Managers can use the findings to anticipate client perceptions and enhance Islamic marketing and banking strategies. Likewise, the social implications include the explicit stance of Shariah to mitigate the mixture of halal and haram banking.

Originality/value

This pioneering study explores the perspectives of Islamic banking windows by non-Islamic banks. The combination of Islamic marketing and banking is a noteworthy novelty in this study and deserves recognition for its unique contribution to halal marketing and finance.

Details

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

Keywords

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