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Open Access
Article
Publication date: 27 February 2024

Aklima Akter, Wan Fadzilah Wan Yusoff and Mohamad Ali Abdul-Hamid

This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.

2060

Abstract

Purpose

This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.

Design/methodology/approach

This study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.

Findings

The findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship.

Originality/value

To the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors.

Details

Asian Journal of Accounting Research, vol. 9 no. 2
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 25 June 2024

Abdul Rauf, Norhilmi Muhammad, Hamid Mahmood and Muhammad Aftab

The primary objective of this study is to conduct a comprehensive literature review focused on the concept of service quality within the healthcare sector. This research aims to…

Abstract

Purpose

The primary objective of this study is to conduct a comprehensive literature review focused on the concept of service quality within the healthcare sector. This research aims to categorize and analyze the various dimensions associated with service quality.

Design/methodology/approach

The systematic literature review methodology was employed to accomplish current study goals, and specific criteria were utilized to select relevant research articles spanning the years from 2000 to 2023. Ultimately, 57 articles met the criteria and were included in the study.

Findings

Through a meticulous review of selected articles, our research identified and categorized 29 distinct measures for evaluating service quality in the healthcare sector. These measures were further grouped into five overarching categories, namely: overall service quality, personal characteristics, healthcare facility administration, patient attributes and the servicescape. Our investigation highlighted that the dimensions commonly utilized to assess service quality in healthcare primarily draw from the SERVQUAL framework. Additionally, there is significant emphasis on measurements related to the physical environment's quality, overall patient satisfaction and behavioral intention.

Originality/value

This review offers original value by synthesizing diverse literature on healthcare service quality, highlighting SEVQUAL dimensions and critical variables used for assessment. It provides insight into the subjective nature of service quality and varied sampling methods and contributes to enhancing service quality and patient satisfaction in healthcare settings.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 6 August 2024

Aneeqa Zreen, Abu Bakar Bin Abdul Hamid, Mohsin Raza, Nagina Kanwal and Rimsha Khalid

This study aims to examine the influence of performance appraisal on Innovative work behavior of employees in public sector universities of Pakistan, by using the Ability…

Abstract

Purpose

This study aims to examine the influence of performance appraisal on Innovative work behavior of employees in public sector universities of Pakistan, by using the Ability, Motivation, and Opportunity framework.

Design/methodology/approach

A newly developed framework has been created to explore how performance appraisal, self-efficacy, and organizational climate influence employees' innovative work behavior. The study collected data using a self-administered questionnaire from employees who work in public universities in Pakistan.

Findings

The findings of this study revealed a positive correlation between performance appraisal and innovative work behavior. It is observed that self-efficacy mediates the relationship between performance appraisal and innovative work behavior and organizational climate moderates the relationship between self-efficacy and innovative work behavior.

Originality/value

The current study is novel and unique for several reasons. But the main contribution of this study is the validation of self-efficacy's mediating impact on innovative work behavior as well as the validity of the organizational climate as moderating effect in Pakistan’s public sector universities, where a large number of students have been enrolled and they can get advantage from their teacher's improved innovative behavior.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Article
Publication date: 28 February 2024

Rosella Carè, Rabia Fatima and Nathalie Lèvy

The concept of banking reputation has gained significant attention due to its relevance in the banking industry. A strong reputation has become crucial for a bank’s success, as it…

Abstract

Purpose

The concept of banking reputation has gained significant attention due to its relevance in the banking industry. A strong reputation has become crucial for a bank’s success, as it affects trust, credibility and stakeholders' perceptions. However, understanding and managing reputation in the banking sector involves several challenges. This study aims to analyze the field of banking reputation research through bibliometric analysis.

Design/methodology/approach

It explores the evolution of research in this area, identifies key journals, articles and authors, examines the main research streams, and identifies research fronts and opportunities for future advancement.

Findings

The findings reveal that banking reputation research has evolved over time, with multiple perspectives and viewpoints. Key journals and authors in the field are identified, and leading research streams are highlighted. The study also uncovers the conceptual and intellectual structure of the research domain, providing insights into the complex and multidimensional nature of banking reputation. Furthermore, the study emphasizes the importance of corporate social responsibility, sustainability practices and gender diversity in shaping a bank’s reputation. These factors play a significant role in attracting and retaining customers, accessing financial markets and securing funding.

Research limitations/implications

The results contribute to the existing body of knowledge and provide researchers and practitioners with valuable insights for further exploration.

Originality/value

The paper concludes by outlining potential avenues for future research in the field of banking reputation.

Details

International Journal of Bank Marketing, vol. 42 no. 5
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 24 November 2021

Usman Ahmad Qadri, Mazuri Binti abd Ghani, Shumaila Bibi, Abdul Haseeb Tahir, Muhammad Imran Farooq and Abdul Rauf Kashif

The aim of this study is to investigate the serially mediating effect of knowledge management (KM) practices (namely, knowledge creation, storage and sharing) on the…

2745

Abstract

Purpose

The aim of this study is to investigate the serially mediating effect of knowledge management (KM) practices (namely, knowledge creation, storage and sharing) on the organizational learning (OL) and organizational performance (OP) relationships during a crisis.

Design/methodology/approach

Based on theories-of-action, knowledge-based and resource-based theories, this study proposed a sequential mediation model where OL underlying mechanisms through which KM practices have facilitated OP during the crisis. The sample dataset contains 440 responses collected from the managers of the software development companies in Pakistan. The authors used Hayes Process macro with SPSS to test the study hypotheses.

Findings

The results of the study reveal that knowledge creation, storage and sharing serially mediate the relationships between OL and OP. These findings strengthen the argument suggesting that OL plays the key role in KM that helps software companies to mend their performance in times of crisis.

Originality/value

This study contributes to the KM literature in two ways: (1) grounded on the study's proposed framework, organizations can improve and manage their businesses in times of crisis and (2) learn how to generate new knowledge in response to business crises.

研究目的

本研究擬探討在危機中,知識管理做法(即知識的創造、儲存和分享),如何連續地在組織學習與組織績效之間的聯繫上起著仲介效應

研究方法

研究以行為理論、知識基礎理論和資源基礎理論之論據,提出了一個系統化的仲介模型,闡釋知識管理如何在危機中、透過以組織學習為基礎之機制,去促進組織之績效。數據集為取自在巴基斯坦的軟件開發公司工作的主管的440個調查答覆;我們以 Hayes, A. F. 的 PROCESS macro、並附以 SPSS,去測試我們的研究假設。

研究結果

研究結果顯示、知識的創造、儲存和分享,會在組織學習與組織績效之間的聯繫上,起著連續性的仲介效應。知識管理被認為可幫助軟件公司在危機中改善其表現不足之處,而組織學習在知識管理上或許扮演著關鍵的角色。研究結果強化了肯定這個角色的論據。

研究的原創性

本研究對知識管理文獻有兩方面的貢獻: (一)若以本研究提出的框架為基礎,組織可於危機中改善及管理其業務; (二)組織可學習如何創造新的知識,以能應對業務上極其困難的時刻。

關鍵詞

組織學習、知識管理做法、組織績效、行為理論、2019冠狀病毒疫情危機、軟件開發產業.

Details

European Journal of Management and Business Economics, vol. 33 no. 1
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 1 April 2024

Raheel Safdar, Afira Fatima and Memoona Sajid

This study aims to investigate differences between Islamic and conventional banks in Pakistan with respect to their operational efficiency, liquidity risk and asset quality…

Abstract

Purpose

This study aims to investigate differences between Islamic and conventional banks in Pakistan with respect to their operational efficiency, liquidity risk and asset quality. Importantly, in addition to full-fledged Islamic and conventional banks, this study also investigates a more recently emerged breed of hybrid banks, i.e. Islamic divisions of conventional banks.

Design/methodology/approach

Data for the period 2011–2020 was collected from financial reports of all full-fledged Islamic banks (5), Islamic banking divisions of conventional banks (8) and conventional banks (20) in Pakistan. Logistic regressions were designed to test the proposed hypotheses.

Findings

The findings suggest that full-fledged Islamic banks are operationally less efficient and experience higher liquidity risk than conventional banks. However, the asset quality of Islamic banks is better than that of conventional banks. Next, in the robustness analysis, the authors extended the sample size by adding the Islamic divisions (window) of the conventional banks; they found almost the same result except for efficiency which turned out to be non-significantly related to bank type.

Practical implications

The findings are beneficial for investors, depositors, consumers and bank management in understanding the financial features of such as efficiency, liquidity and liquidity risk that separate Islamic banks from conventional banks.

Originality/value

The findings of this study present a clear picture to bankers and practitioners about some financial features of banking systems and depict that Islamic banks are in need to improve their liquidity risk management practices to compete with conventional banks.

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: 13 June 2024

R. Vedapradha, Deepika Joshi and R. Hariharan

This research is designed to meet two research objectives: firstly, to weigh up the criteria of Internet of Things (IoT) adoption in warehousing startups; secondly, to rank…

Abstract

Purpose

This research is designed to meet two research objectives: firstly, to weigh up the criteria of Internet of Things (IoT) adoption in warehousing startups; secondly, to rank warehousing startups on the basis of benefits they derive from IoT adoption catering to an unorganized sector in the food supply chain.

Design/methodology/approach

A blend of analytic hierarchy process (AHP) and complex proportional assessment (COPRAS) methods of multi-criteria decision-making techniques were applied. AHP determined the weights of various criteria using pairwise comparison, and COPRAS technique ranked the 10 warehousing startups on account of performance indicators. The study has been conducted at the warehousing startups of Bangalore, a hub of food warehousing startups.

Findings

The critical findings of the study revealed that these food warehouse startups attain improved productivity in terms of enhancing efficiency when implemented with IoT adoption. When evaluated using both AHP and COPRAS techniques, the combined results show WH5 as the best performing and WH10 as the least performing warehouse startups.

Practical implications

Warehouses that are embarking on their business opportunity in food storage can strategize to leverage the benefits of IoT in terms of food safety and security, capacity planning, layout design, space utilization and resilience.

Originality/value

Despite the numerous research works on food supply chain, the research on IoT in warehousing startups is limited. The rankings for the 10 food warehousing startups integrated with IoT using AHP-COPRAS approaches are the novelty of this work.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 6 May 2024

Danusa Silva da Costa, Lucely Nogueira dos Santos, Nelson Rosa Ferreira, Katiuchia Pereira Takeuchi and Alessandra Santos Lopes

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years…

Abstract

Purpose

The aim was not to perform a systematic review but firstly to search in PubMed, Science Direct, Scopus and Web of Science databases on the papers published in the last five years using tools for reviewing the statement of preferred information item for systematic reviews without focusing on a randomized analysis and secondly to perform a bibliometric analysis on the properties of films and coatings added of tocopherol for food packaging.

Design/methodology/approach

On January 24, 2022, information was sought on the properties of films and coatings added of tocopherol for use as food packaging published in PubMed, Science Direct, Scopus and Web of Science databases. Further analysis was performed using bibliometric indicators with the VOSviewer tool.

Findings

The searches returned 33 studies concerning the properties of films and coatings added of tocopherol for food packaging, which were analyzed together for a better understanding of the results. Data analysis using the VOSviewer tool allowed a better visualization and exploration of these words and the development of maps that showed the main links between the publications.

Originality/value

In the area of food science and technology, the development of polymers capable of promoting the extension of the shelf life of food products is sought, so the knowledge of the properties is vital for this research area since combining a biodegradable polymeric material with a natural antioxidant active is of great interest for modern society since they associate environmental preservation with food preservation.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 14 November 2023

Meri Indri Hapsari, Amin Hanif Mahmud, Sri Herianingrum, R. Moh Qudsi Fauzy, Siti Ngayesah Ab. Hamid, Arka Prabaswara and Lina Mawaddatul Masfiyah

The purpose of this study is to analyse, firstly, whether education, financial inclusion, financial literacy and financial planning can be antecedents that affect Islamic welfare…

Abstract

Purpose

The purpose of this study is to analyse, firstly, whether education, financial inclusion, financial literacy and financial planning can be antecedents that affect Islamic welfare and, secondly, whether productivity can be a mediator to improve Islamic welfare.

Design/methodology/approach

This study involved quantitative research using data obtained from a survey. The respondents were 538 Muslim families in East Java, Indonesia. Structural equation modelling was used for the analysis.

Findings

This study tested 13 hypotheses, of which 10 were accepted. The accepted hypotheses refer to the effects of financial literacy on productivity, financial inclusion on productivity, financial planning on productivity, financial planning on Islamic welfare, education on Islamic welfare, productivity on Islamic welfare, financial literacy and productivity on Islamic welfare, financial inclusion and productivity on Islamic welfare and financial planning and productivity on Islamic welfare, as well as the effects of financial inclusion on Islamic welfare. Meanwhile, three hypotheses were not accepted; they refer to the effects of financial literacy on Islamic welfare, the effect of education on productivity, as well as the impact of education and productivity on Islamic welfare.

Research limitations/implications

The study was conducted only with respondents living in East Java, so the results depict the condition of Muslim families’ welfare in East Java.

Originality/value

Research into the antecedents of Islamic welfare has received little academic attention, so this study explores how education, financial inclusion, financial literacy, financial planning and productivity could affect Islamic welfare among Muslim families.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

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