Search results

This study aims to systematically consolidate and quantitatively integrate the mixed empirical results on the association between ownership mechanisms and voluntary carbon disclosure using meta-analysis and further propose potential country-level moderators of this relationship.

The authors apply meta-analytic procedures on 55 empirical studies conducted during 2008–2022, covering 13 countries, 85 effect sizes and 226,473 firm-year observations. To gauge the significance of the estimated mean effect size, a random-effects Hedges and Olkin meta-analysis procedure is adopted, followed by a restricted maximum likelihood based meta-regression, to test the effect of possible moderators.

Aligned with agency and stakeholder theories, the results highlight institutional and state ownership (SO) as having a significant positive impact on voluntary carbon disclosure. On the other hand, ownership concentration, managerial and foreign ownership have an insignificant effect on voluntary carbon disclosure. Based on institutional theory perspectives, the authors confirm the impact of institutional ownership on voluntary carbon disclosure to be more prominent in civil law countries and those countries that have implemented an emission trading scheme (ETS).

The finding that institutional and SO in firms can translate into higher voluntary disclosures deems investors and the government as crucial stakeholders in achieving carbon neutrality. Furthermore, the finding that the effect of institutional investors on carbon disclosure is heightened in ETS-implemented countries provides evidence to the regulatory authorities in favour of this scheme.

The positive impact of institutional and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access to critical information about their environmental practices to the public. This fosters an environment of transparency and trust between the firm and its stakeholders (the community), leading to an overall well-informed society.

While prior meta-reviews studied the impact of corporate governance on voluntary disclosures, the meta-literature, as of 2024, has yet to address its influence specifically on carbon disclosures, which are pertinent amidst the ongoing global climate change crisis. The findings inform policymakers about the pivotal institutional factors that can amplify the impact of effective ownership structures on voluntary carbon disclosure. Future scope exists for investigating the effects of ownership mechanisms on firm-level sustainable investments. Furthermore, future empirical analysis could consider the moderating influence of “culture” and “ease of doing business” on the ownership-carbon disclosure relationship.

The study aims to identify, summarize and synthesize the theories used in corporate financial reporting (CFR) and propose a conceptual framework based on those theories.

The study applied the systematic literature review approach to achieve the study objectives. So, the researchers systematically collected the relevant documents from the Scopus database with the help of an advanced search string containing keywords to the CFR theories. Preferred reporting items for systematic reviews and meta-analyses technique was used for the relevant document selection process. Finally, 67 documents were extracted and analyzed spanning from the year of 2017 to 2023.

The major findings of this study indicate a predominance of legitimacy, agency and stakeholder theories in CFR studies. Whereas, this study reveals that neo-institutional, signaling, resource dependency, political economics and impression management theories have been less focused on by scholars in the CFR studies. Those theories need to be reemphasized in this field in future research.

The study’s contributions are significant for academics, policymakers and different parties, as it enhance the understanding of CFR theoretical frameworks and suggest directions for future research to broaden the theoretical landscape. The study maps the motivations of applying a certain theory which will help the researchers to select a specific theory for the underlying context of CFR.

Financial market sustainability is gaining attention as investors and stakeholders become more aware of environmental, social and governance issues, pushing demand for responsible and ethical investment practices. Therefore, this study aims to investigate the impact of carbon (CO2) emissions from three sources, oil, gas and coal, on the stock market sustainability via effective government policies.

The eight countries belong to two different regions of world: Asian economies such as Pakistan, India, Malaysia and China, and OECD economies such as Germany, France, the UK and the USA are selected as a sample of the study. The 22-year data from 2000 to 2022 are collected from the DataStream and the World Bank data portal for the specified countries. The generalized methods of movement (GMM) and wavelet are used as the econometric tool for the analysis.

Our findings show that the CO2 emission from coal and gas significantly negatively impacts stock market sustainability, but CO2 emission from oil positively impacts stock market sustainability. Moreover, all the emerging Asian economies’ CO2 emissions from coal and gas have a much greater significant negative impact on the stock market sustainability than the OECD countries due to the critical situation. However, the government’s effective policies have a positive significant moderating impact between them, reducing the effect of CO2 emission on the stock market.

This study advocated strong implications for policymakers, governments and investors.

Effective government policies can protect the environment and make business operations suitable, leading to market financial stability. This study advocated strong implications for policymakers, governments and investors.

This study provides fresh evidence of the government’s effective role to control the carbon environment that provide the sustainability to the organizations with respect to OECD and emerging economy.

This paper examines the effects of advertising value, informativeness, entertainment, irritation and personalization on (18–34) generation attitude and the usage of social media by this generation in Dubai. In addition, explore the extent of social media usage in the United Arab Emirates (UAE) in advertising and marketing.

Data were collected from 429 (18–34) aged consumers in Dubai. Structural equation modeling is utilized to estimate the effect of irritation, advertising value, entertainment, informativeness and personalization on attitude.

The results show the significant effects of advertising value, entertainment and informativeness on attitude, whilst irritation and personalization were insignificant. In addition, the study shows that the Internet and social media are heavily used by the (18–34) generation, and many hours are spent on social media, and they are widely used for product promotion and marketing in the UAE.

The study used data from the population aged 18–35 years living in Dubai from different nationalities. Academic and theoretical Implications: This study will open a door for further studies on consumers’ attitudes toward social media advertising among different age groups and studies investigating the impact of demographic characteristics of consumers on social media advertising, especially in the Gulf and Arab regions. However, a longitudinal study to estimate the long-term effects of independent and dependent variables is suggested.

Understanding the impact of entertainment, information and irritation on attitude toward social media advertising among the (18–34) generation of different nationalities living in the UAE can guide marketers in creating more effective marketing strategies for cross-national societies and the Gulf region in particular. This can be useful to marketers, advertisers and brand managers in designing advertisements on social media sites by embedding certain essential factors, which can positively shape attitudes and further develop behavioral responses.

Understanding the impact of entertainment, information and irritation on attitude toward social media advertising among the (18–34) generation of different nationalities living in the UAE can guide marketers in creating more effective marketing strategies for cross-national societies and the Gulf region in particular. This can be useful to marketers, advertisers and brand managers in designing advertisements on social media sites by embedding certain essential factors, which can positively shape attitudes and further develop behavioral responses.

This research is done in the UAE (the third-richest country in the Middle East) with more than 200 resident nationalities. This makes the study a cross-country study. In addition, the study focuses on the attitude of the multinational (18–34) age group in Dubai. This group is a mix of Y and Z generations. The paper bridges the gap between theory and practice in social media advertisements and marketing tools in the UAE and Dubai. The research has an economic and commercial impact that will help marketing and advertising firms to orient their campaigns to this group of population.

Fire safety is a pivotal requirement in building codes. Prescribed design criteria have been the norm to achieve it, which imposes limitations on engineers, including the inability to accommodate new solutions/materials. The shift towards performance-based design offers the potential to address shortcomings of the prescribed design. However, this shift also significantly increases the workload on structural engineers without a corresponding increase in their engineering fees. Simplified design tools are needed to assist engineers in this transition.

The paper is divided into sections investigating equivalent standard fire duration, thermal deformations, flexural behaviour and shear capacity of flat slabs when exposed to fire. The first section conducts a parametric study correlating equivalent and realistic fire durations using the average internal temperature profile (AITP) method, resulting in statistical equations estimating equivalent fire duration. The second section evaluates thermal deformations and flexural behaviour through a parametric study considering various parameters. This section results in statistical equations estimating thermal deformations and flexural behaviour of flat slab sections during fire exposure. The final section focuses on shear capacity, developing simplified heat transfer formulas and statistical equations predicting compression zone depth reduction. The section presents methodologies predicting flat slab sections' one-way and two-way shear capacities during fire exposure.

Structural engineers can use the proposed methods for daily design work without applying complex heat transfer calculations. When the equivalent standard fire duration is utilized, a flat slab’s thermal deformations, flexural behaviour and shear capacity under an actual fire condition can be calculated. As such, the methods would be highly beneficial in assessing the structural integrity of a building during an active fire incident.

The paper provides engineers with the tools required to evaluate the safety of flat slab sections during fire exposure. The methodologies presented in the paper enable engineers to use performance-based design for slab sections by (1) converting any real fire scenario to a standard fire with an equivalent duration, (2) assessing their thermal behaviour, (3) evaluating their flexural behaviour and (4) evaluating their flexural and shear capacities. The paper concludes with a case study example demonstrating the detailed application of the developed methods.

Following the COVID-19 pandemic, most higher education institutes shifted to online learning as the sole alternative to continuing education while mitigating the risks imposed by the pandemic. This has raised several concerns regarding students’ learning experience, satisfaction and academic achievement, particularly in countries where students have restrained technological resources (i.e. developing nations). The current research aims to investigate the key factors influencing students’ attitudes, satisfaction and academic achievement among university students in an emerging market context (i.e. Morocco). The moderating effect of students’ motivation to study online was also scrutinized.

The authors propose an integrated conceptual framework that combines the technology acceptance model (TAM) with the outcomes of prior literature related to online learning. Based on data collected from 850 Moroccan university students, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

First, attitude toward online learning and satisfaction positively impact university students’ academic achievement; at the same time, attitude positively impacts students’ satisfaction with online learning. Second, students’ satisfaction and attitude toward online learning were found to be mainly influenced by instructor performance, ease of use of the online learning platform, information quality, interactivity and perceived usefulness (PU). Finally, student motivation acts as a moderator, e.g. students with higher motivation to learn online are more likely to develop a favorable attitude toward online learning and can, therefore, accomplish better academic performance.

The current study makes a considerable contribution to the literature by contributing to the on-going debate about the potentials and challenges of online learning, particularly in an emerging country where education remains a considerable challenge. The study findings can help higher education institutes gauge the quality of online education programs and design efficient strategies to develop high-quality online learning for students. Our findings have implications not only for educational institutions and instructors in developing markets but also for the vendors of online course delivery software.

The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.

The narcissism score is measured by using an analytical composite score for each CEO based on eight factors. The paper uses textual analysis on a sample of 848 CEO letters of US firms over the period 2010–2019. WarpPLS software, version 7.0 was used to conduct structural equation modeling through the partial least squares because a non-linear algorithm exists between CEO narcissism, firm performance and positive tone, and the values of path coefficients moved from non-significant to significant.

The results suggest that performance partially mediates the relationship between CEO narcissism and positive tone. This indicates that not all the positivity expressed by narcissistic CEOs is opportunism; some of it is indeed driven by better performance. The reported findings indicate that firm performance explains one-quarter of a CEO’s positive words, whereas some three-quarters of the positivity is driven by a narcissistic CEO (i.e. opportunism). A comparison of letters signed by highly narcissistic and less narcissistic leaders reveals that among those letters signed by highly narcissistic leaders, firm performance plays a significant mediating role between narcissistic tendencies and positive tone. However, among those with less narcissistic score, there is no evidence that performance mediates the tone and narcissism. Interestingly, both highly narcissistic and less narcissistic CEOs use positive words and optimistic expressions even when their firms perform poorly or negatively.

The results help shareholders be aware that CEOs may opportunistically use their personal characteristics and language to manipulate them. Data limitations about women CEOs were one of the reasons behind the small proportion of women CEOs in this study, making it low in generalizability.

A comprehensive review showed that none of previous studies examined the more ambiguous relationship between a CEO’s narcissist tendency, the firm’s performance, and CEO rhetorical tone. As one set of studies focused on Narcissism → Performance, and the other one on Performance → Tone, this current study completes the picture with Narcissism → Performance → Tone.

Despite the digitalization reforms attempting to enhance public service quality, paper-based tendering is still widely used in a number of developing countries (i.e. Morocco). This has led to many issues including waste of time, higher costs as well as labor-intensive issues. E-tendering has been widely recommended as a key resolution. Still, both scholars and practitioners raised concerns related the readiness of small and medium enterprises (SMEs) to this digitalization process. The current research aims to investigate the key drivers of SMEs intention to adopt electronic tendering in the context of an emerging African market (i.e. Morocco). Specifically, the authors focus on SMEs contributing to the public procurement process and registered in the online portal recently created by the Moroccan government.

To achieve this goal, the authors proposed a conceptual model combining the unified theory of acceptance and use of technology (UTAUT) and technology acceptance model (TAM). Based on data collected from suppliers participating in Moroccan public tenders, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

Facilitating conditions and social influence had a positive impact on SMEs intention to adopt electronic tendering. The study’s findings also convey a negative impact of effort expectancy on SMEs intent to adopt e-tendering. Unexpectedly, perceived performance had no significant impact on the intention to adopt electronic bidding among Moroccan SMEs.

This research filled the gap in the literature with regards to SMEs e-Tendering readiness in emerging markets. With the recent digitalization reforms of public tendering in many developing economies (i.e. Morocco), the study findings can be used to improve not only government implementation of electronic bidding but also SMEs' user experience.

This study aims to explore the application of the theory of planned behavior (TPB) in understanding Muslim consumers’ visitation motives to halal hotels. The model tests the impact of additional factors to the TPB such as religious commitment, religious-identification and information seeking behavior on consumers’ attitudes and intentions to visit Halal hotels.

Survey data was collected from 183 respondents to examine the relationships between these factors and customers’ intention to visit halal hotels. The survey participants were selected from diverse backgrounds to ensure a representative sample. Structural equation modeling was used to assess the conceptual model.

This study highlights the significance of attitudes shaped by subjective norms and information seeking behavior, emphasizing their influence on consumers’ inclination to visit halal hotels. In addition, the role of religious commitment is examined, shedding light on the impact of individuals’ strong faith in shaping their attitudes and behaviors toward halal hotels.

These results contribute to the existing literature on Halal consumer behavior and provide practical implications for professionals and policymakers in the hospitality industry. Understanding the factors that influence customers’ intentions to visit halal hotels can assist in developing tailored marketing strategies and creating an inclusive environment.

This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.

A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.

The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.

Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.

For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.

This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.