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Book part
Publication date: 4 July 2024

Cliff Oliver Winoto and Felizia Arni Rudiawarni

Banking industry is synonymous to larger dividend payment compared to other sectors. The complexity of dividend policy is further exacerbated by the occurrence of COVID-19…

Abstract

Banking industry is synonymous to larger dividend payment compared to other sectors. The complexity of dividend policy is further exacerbated by the occurrence of COVID-19 pandemic. This research is aimed to test the impact of COVID-19 pandemic on dividend policy relevance to firm value (FV). FV is measured by firm market value (MV) and TOBINSQ. Meanwhile, dividend policy is measured by dividend payout ratio and dividend yield ratio. This research used Indonesian Banking Companies listed in Indonesia Stock Exchange Period 2018–2022. This research does not find a significant impact of dividend policy on FV and supports Irrelevance Theory, both for pre-COVID-19 pandemic and during COVID-19 pandemic. However, this research finds differing significant impact on each bank’s common equity tier that reflects the dynamic expectation imposed by the market for each common equity tier. This research also finds a more profound negative and significant impact of dividend policy on FV for state-owned banks compared to private banks. Furthermore, banking-specific performance measurement like a non-performing loan (NPL) and capital adequacy ratio (CAR) consistently impacts the banks’ FV.

Details

Entrepreneurship and Development for a Green Resilient Economy
Type: Book
ISBN: 978-1-83797-089-6

Keywords

Open Access
Article
Publication date: 23 August 2024

Tariq H. Ismail, Mohamed Samy El-Deeb and Raghda H. Abd El–Hafiezz

This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian…

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Abstract

Purpose

This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context.

Design/methodology/approach

The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses.

Findings

The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt.

Practical implications

The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders.

Originality/value

This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.

Details

Journal of Humanities and Applied Social Sciences, vol. 6 no. 5
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 3 October 2022

Sajjad Alam, Jianhua Zhang and Muhammad Usman Shehzad

This study aims to examine the relationship between green technology implementation (GTI), knowledge management (KM) process and knowledge workers' operational performance (KWOP)…

Abstract

Purpose

This study aims to examine the relationship between green technology implementation (GTI), knowledge management (KM) process and knowledge workers' operational performance (KWOP). The research postulates that a specific combination of GTI and KM processes can lead to improving KWOP.

Design/methodology/approach

The sample data (304) were taken from those manufacturing firms that are utilizing green technology. The examination was conducted by Smart PLS-SEM and fuzzy set qualitative comparative analysis (fsQCA). The Smart PLS 3.29 is used to verify certain variable relationships. Moreover, fsQCA is used to investigate multiple configuration paths to enhance KWOP.

Findings

The study's outcome indicated that GTI positively influences the KM process in manufacturing firms, and the KM process enormously improves KWOP. The fsQCA analysis result explores various integrations (communication, collaboration, supporting role and improved performance) with the KM (acquisition, sharing and utilization) process identified to enhance the performance of KWOP. The current study supports two merging methods to deepen understanding of employee operational performance.

Originality/value

The study methodologically contributes by integrating direct and configuration approaches to develop firms' operational performance. This study contributes to bridging research gaps in the prior literature and advances insight into the association between GTI, KM process and KWOP.

Details

Kybernetes, vol. 52 no. 12
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 December 2023

Vijay Kuriakose and Sumant Kumar Bishwas

This study aims to understand the relationship between family incivility and employees' organisational citizenship behaviour. It also explores the mediating role of negative…

Abstract

Purpose

This study aims to understand the relationship between family incivility and employees' organisational citizenship behaviour. It also explores the mediating role of negative rumination and the moderating roles of workplace friendship and optimism.

Design/methodology/approach

To test the hypothesised relationships, 381 responses were collected from employees at two-time points. The hypothesised relationships were tested using process macros.

Findings

The results indicated that family incivility is negatively related to organisational citizenship behaviour and increases negative rumination. The study also established the mediating role of negative rumination in the relationship between family incivility and organisational citizenship behaviour. The study also supported the buffering role of workplace friendship and optimism in the relationship between family incivility and negative rumination.

Research limitations/implications

The study findings extend the understanding of how a non-work stressor can influence employee behaviour in the organisation. The study findings provide valuable directions to mitigate family incivility's adverse effects and extend the existing body of knowledge.

Originality/value

The study is unique as it links family events to work outcomes. Only a few scholarly attempts were undertaken to understand the effect of family incivility on employees' work behaviours. By explaining the mechanism and conditions, the study has a unique value to the scholarship.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Article
Publication date: 6 November 2023

Oktay Çiçek, A. Filiz Baytaş and A. Cihat Baytaş

This study aims to numerically scrutinize the entropy generation minimization and mixed convective heat transfer of multi-walled carbon nanotubes–Fe3O4/water hybrid nanofluid flow…

Abstract

Purpose

This study aims to numerically scrutinize the entropy generation minimization and mixed convective heat transfer of multi-walled carbon nanotubes–Fe3O4/water hybrid nanofluid flow in a lid-driven square enclosure with heat generation in the presence of a porous layer on inner surfaces, considering local thermal non-equilibrium (LTNE) approach and the non-Darcy flow model.

Design/methodology/approach

The dimensionless governing equations for hybrid nanofluid and solid phases are solved by applying the finite volume method and semi-implicit method for pressure-linked equations algorithm.

Findings

The roles of the internal heat generation in the porous layer, LTNE model and nanoparticles volume fraction on mixed convection phenomenon and entropy generation are introduced for lid-driven cavity hybrid nanofluid flow. Based on the investigation of entropy generation and heat transfer, the minimum total entropy generation and average Nusselt numbers are found at 1 ≤ Ri ≤ 10 where the effect of the forced and free convection flow directions being opposite each other is very significant. When considering various nanoparticle volume fractions, it becomes evident that the minimum entropy generation occurs in the case of φ = 0.1%. The outcomes of LTNE number reveal the operating parameters in which thermal equilibrium occurs between hybrid nanofluid and solid phases.

Originality/value

The analysis of entropy generation under various shear and buoyancy forces plays a significant role in the suitable thermal design and optimization of mixed convective heat transfer applications. This research significantly contributes to the optimization of design and the advancement of innovative solutions across diverse engineering disciplines, such as packed-bed thermal energy storage and thermal insulation.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 34 no. 2
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 17 July 2024

Nejla Ould Daoud Ellili

This study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and…

Abstract

Purpose

This study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and the threshold effect between board gender diversity and INVEFF. This investigation focuses on the Gulf Cooperation Council (GCC) region, which is characterized by rapid socio-economic transformations and a recent emphasis on gender diversity.

Design/methodology/approach

Panel data regressions are applied to estimate the impact of board gender diversity on INVEFF using companies listed in the GCC in 2013–2022 as a sample. The estimations consider subsamples of underinvestment and overinvestment, as well as the pre- and post-COVID-19 pandemic periods.

Findings

The empirical results show a nonlinear impact of board gender diversity on INVEFF, a relationship that is more pronounced in the underinvestment subsample. The results indicate that INVEFF mediates the relationship between board gender diversity and corporate sustainable growth, which helps companies optimize their board composition to enhance their sustainable growth strategies.

Research limitations/implications

These findings could inform GCC regulators in mandating further increases in women’s presence on boards of directors to improve INVEFF. This study examined only GCC-listed companies. Future research should investigate other factors influencing INVEFF and conduct comparative studies across Middle Eastern and North African countries to consider different regulatory and economic contexts and to examine compliance with international standards.

Social implications

This study reveals the significant nonlinear impact of board gender diversity on INVEFF and the mediation of INVEFF in the relationship between board gender diversity and sustainable growth. These findings will help companies optimize their board of directors’ composition by increasing the presence of women on boards to improve their INVEFF and sustainable growth. This study aims to develop knowledge that will not only benefit companies regarding the potential impact of board gender diversity but also help international communities create better gender equality within companies.

Originality/value

To the best of the author’s knowledge, this study is the first to explore the relationship between board gender diversity and INVEFF in the emerging economies of the GCC region. It is also the first to examine the nonlinear relationship between board gender diversity and INVEFF and the mediating role of INVEFF in the relationship between board diversity and sustainable growth. This study contributes to the understanding of the financial impact of board gender diversity in improving corporate INVEFF and sustainable growth.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 15 February 2024

Ita Nuryana, Bambang Sugeng, Etty Soesilowati and Endang Sri Andayani

Critical thinking (CT) in higher education institutions (HEIs) is rarely examined using bibliometric methods to provide a better reference path for future research. This study…

Abstract

Purpose

Critical thinking (CT) in higher education institutions (HEIs) is rarely examined using bibliometric methods to provide a better reference path for future research. This study aims to provide a broad survey of the bibliometric literature on CT in HEIs.

Design/methodology/approach

Compiled from the Scopus database, there were 670 articles published from 2018 to 2022 analyzed in the study. VOSviewer software was also used to analyze co-authorship, co-occurrence and citation.

Findings

The results showed that the CT research literature was mainly published in the US However, the highest number of citations was from Australian authors. The most frequent keywords were CT, skills and higher education.

Research limitations/implications

Due to the high variability of assessment strategies for each study, the current study suggests that further research focuses on the global assessment model of CT in HEIs.

Originality/value

To the best of the research’s knowledge, the study on CT in higher education with bibliometric analysis is rarely explored.

Details

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

Keywords

Article
Publication date: 10 February 2023

Amani Gration Tegambwage and Pendo Shukrani Kasoga

The purpose of this study is to investigate the moderation effects of religiosity in the relationship between service quality (SQ), customer satisfaction (CS), relationship…

Abstract

Purpose

The purpose of this study is to investigate the moderation effects of religiosity in the relationship between service quality (SQ), customer satisfaction (CS), relationship quality (RQ) and Islamic banking (IB) loyalty in a non-Islamic country.

Design/methodology/approach

This study used a quantitative approach and a cross-sectional research design. The data was collected by a closed-ended questionnaire from a systematic sample of 267 customers of full-fledged Islamic banks in Tanzania. Structural equation modeling and regression analysis techniques were used to analyze the data.

Findings

Results indicate that religiosity is a significant (p < 0.05) moderator of the relationship between SQ and loyalty (β = 0.176), and between CS and loyalty (β = 0.263). However, religiosity sharpens the impact of CS on loyalty (β increases from 0.170 to 0.263, p < 0.05) and does not sharpen the impact of SQ on loyalty (β decreases from 0.338 to 0.176, p < 0.05). The results further indicate that religiosity is not a significant moderator (p > 0.05) in the link between RQ and loyalty (β = −0.112).

Research limitations/implications

This study used only full-fledged Islamic banks in Tanzania. Therefore, future research could be undertaken by including conventional banks that have introduced an IB window.

Practical implications

To build and maintain a loyal customer base, Islamic banks should take advantage of religiosity by providing a wide range of Sharia-based products and services that truly distinguish them from conventional banks. Accordingly, policymakers should establish an appropriate legal framework to enable Islamic banks to leverage religiosity to sharpen the impact of CS on loyalty and hence maintain loyalty in non-Islamic countries like Tanzania.

Originality/value

This study proposes and validates the theoretical model of loyalty in IB by showing the role of religiosity as a moderator in a non-Islamic country. This knowledge strengthens the overall understanding of loyalty in IB. To the best of the authors’ knowledge, this study is the first to examine the moderation effects of religiosity in the link between RQ and loyalty, and thus between SQ, CS, RQ and loyalty in a single study.

Details

Journal of Islamic Marketing, vol. 14 no. 12
Type: Research Article
ISSN: 1759-0833

Keywords

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