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Article
Publication date: 24 December 2024

Ali Mohammad Khanaki, Ali Akbar Farzinfar, Mehdi Safari Gerayli and Meysam Arabzadeh

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social…

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Abstract

Purpose

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social distrust trauma contexts in the Tehran Stock Exchange (TSE).

Design/methodology/approach

This study adopted mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected firms listed on the TSE, respectively. In developing the framework and implementation procedure, the study used an exploratory data collection (qualitative) approach to review the phenomenon of the shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Therefore, based on Cochran sampling techniques, 405 questionnaires were returned and became the basis of analysis.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the forensic accounting framework of the existence of three categories; there are six components and 39 themes during 13 interviews. In the quantitative section, the results of the study showed that forensic accounting has a negative and significant effect on the trauma of social mistrust in the accounting profession.

Originality/value

This paper has created a framework that provides empirical evidence for an approach for future research to examine further issues of forensic accounting work. Moreover, this paper, through the provided framework, developed propositions showing relationships between the professionalism level, the legislation infrastructure and the quality of services, particularly in relation to forensic accounting, which helps to develop the protection of shareholders in the future.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 16 January 2025

Junaid Mehboob, R. Ellahi, Sadiq M. Sait and Noreen Sher Akbar

This paper aims to optimize bioconvective heat transfer for magnetohydrodynamics Eyring–Powell nanofluids containing motile microorganisms with variable viscosity and porous media…

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Abstract

Purpose

This paper aims to optimize bioconvective heat transfer for magnetohydrodynamics Eyring–Powell nanofluids containing motile microorganisms with variable viscosity and porous media in ciliated microchannels.

Design/methodology/approach

The flow problem is first modeled in the two-dimensional frame and then simplified under low Reynolds number and long wavelength approximations. The numerical method is used to examine the impact of thermal radiation, temperature-dependent viscosity, mixed convection, magnetic fields, Ohmic heating and porous media for velocity, temperature, concentration and motile microorganisms. Graphical results are presented to observe the impact of physical parameters on pressure rise, pressure gradient and streamlines.

Findings

It is observed that the temperature of nanofluid decreases with higher values of the viscosity parameter. It is absolutely in accordance with the physical expectation as the radiation parameter increases, the heat transfer rate at the boundary decreases. Nanoparticle concentration increases by increasing the values of bioconvection Rayleigh number. The density of motile microorganisms decreases when bioconvection Peclet number is increased. The velocity of the nanofluid decreases with higher value of Darcy number. With increase in the value of bioconvection parameter, the flow of nanofluid is increased.

Originality/value

The bioconvective peristaltic movement of magnetohydrodynamic nanofluid in ciliated media is proposed. The non-Newtonian behavior of the fluid is described by using an Eyring–Powell fluid model.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 35 no. 2
Type: Research Article
ISSN: 0961-5539

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Article
Publication date: 26 November 2024

Mohammad Mominul Islam, Mohamed Syazwan Ab Talib and Nazlida Muhamad

Halal certification is predominantly linked with the product and its production process. However, certifying price, place and promotion (3Ps) has not received enough attention…

98

Abstract

Purpose

Halal certification is predominantly linked with the product and its production process. However, certifying price, place and promotion (3Ps) has not received enough attention theoretically and empirically. Against this backdrop, this study aims to unravel the halal certification of the marketing mix in Bangladesh’s cosmetics industry.

Design/methodology/approach

Fourteen mid and top executives from 12 national, international and multinational cosmetic companies were interviewed from November 2023 to January 2024. The data were analyzed using ATLAS.ti 2024 to showcase content, concept, sentiment, correlation, network and thematic analysis, exploring respondents’ perceptions aligned with Islamic principles.

Findings

The respondents held highly negative perceptions about certifying halal pricing, followed by promotion and supply chain or place. The mixed perceptions illustrate that certifying the halal product is easier than certifying the halal price, promotion and place (3Ps). Conditional and positive perceptions can foster halal certification of the entire marketing mix, while negative perceptions seem to be a threat to the halal cosmetics industry.

Practical implications

The findings have implications for academic, managerial and policymaking issues, benefiting halal cosmetics consumers. Based on this empirical study, halal stakeholders can determine the likelihood of certifying the entire marketing mix.

Originality/value

This study proposes certifying the halal status of the marketing mix against the backdrop of the scarcity of theoretical and practical premises.

Details

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

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Book part
Publication date: 6 December 2024

Mohammad Badruddoza Talukder, Kamarun Muhsina, Tanjila Afroz Mou and Sanjeev Kumar

Purpose: This chapter provides a thorough explanation of the growth of community-based tourism in Bangladesh, encompassing its historical background, challenges faced, and…

Abstract

Purpose: This chapter provides a thorough explanation of the growth of community-based tourism in Bangladesh, encompassing its historical background, challenges faced, and potential strategies for future advancement.

Methodology: We employed a descriptive analysis based on the literature review of the development and expansion of community-based tourism in Bangladesh. This study looks at the development of community-based tourism (CBT) throughout history, as well as the innovative contributions made by Non-Governmental Organizations (NGOs) and local groups in CBT initiatives, government policies, international recognition, challenges encountered (such as environmental and economic concerns), and potential strategies for future expansion.

Findings: The chapter suggests various methods for future growth, including developing policies, involvement of the private sector, execution of marketing strategies, and empowerment of the community through training and enhancing their abilities.

Value: The study provides insightful information regarding the distinctive characteristics of community-based tourism in Bangladesh, drawing attention to the country's long-standing tradition of extended hospitality and cultural heritage. Moreover, the study analyzes the difficulties and opportunities that CBT efforts encounter in the region and the proposition of individualized solutions for sustainable growth.

Implications: This study not only improves the quality of experiences that tourists have, but it also gives a voice to underrepresented groups by prioritizing local communities. In addition, it instills a sense of ownership and pride in the community's residents, motivating them to make a long-term commitment to preserving the legacy of developing CBT in Bangladesh.

Details

Corporate Social Responsibility, Corporate Governance and Business Ethics in Tourism Management: A Business Strategy for Sustainable Organizational Performance
Type: Book
ISBN: 978-1-83608-705-2

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Article
Publication date: 12 February 2025

Md. Mohidul Islam, Md. Aminul Islam, Md. Sharif Hassan and Rula AlHalaseh

This study aims to assess the effectiveness of the Shari’ah supervisory board (SSB) and its impact on risk-taking in the presence of a strong and effective board of directors…

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Abstract

Purpose

This study aims to assess the effectiveness of the Shari’ah supervisory board (SSB) and its impact on risk-taking in the presence of a strong and effective board of directors (BoD) among Islamic financial institutions (IFIs) in Bangladesh.

Design/methodology/approach

This study is conducted as a sample and extracted data from bank annual reports of 16 IFIs in Bangladesh from 2011 to 2020. To overcome the endogeneity, the research has applied the two-step systems generalized method of moments model with Arellano−Bover and Blundell−Bond estimators.

Findings

The results indicated that the indices of BoD and SSB negatively influence each other’s credit risk, particularly in the Southeast Asian context, focusing on IFIs in Bangladesh. In addition, the SSB mediated risk-taking positively when coupled with a strong BoD.

Practical implications

This paper emphasizes how the multiple board systems and their impact on risk-taking make the unique governance structure. Risk-sharing, avoiding fixed-up interest rates and ethical investing are controlled by the dual board’s contributions to financial stability. SSB contributes significantly to improve the regulatory coordination and product innovation in the global financial system to combat unethical profits from society.

Originality/value

This study contributes to the literature gap of the dual board’s role of governance. It is believed to be one of the first studies that provide empirical evidence and theories on SSB’s mediating role in the context of socio-economic, cultural and policy with other similar contexts of subcontinent particularly in Bangladeshi’s IFIs.

Details

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

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Article
Publication date: 26 November 2024

Mu’men Al Thnaibat, Krayyem Al-Hajaya and Mohammad Q. Alshhadat

This study aims to examine the effect of Islamic governance through Sharia Supervisory Board (SSB) on performance of Islamic banks (IBs). Specifically, it investigates the impact…

91

Abstract

Purpose

This study aims to examine the effect of Islamic governance through Sharia Supervisory Board (SSB) on performance of Islamic banks (IBs). Specifically, it investigates the impact of seven proxies for Islamic governance of SSB (size, number of meetings, independence, financial and accounting experiences, previous experience on SSBs, change in composition and presence of higher Sharia supervision) on the financial performance (return on assets [ROA]) of 28 listed IBs from 10 different Arab countries between 2019 and 2023.

Design/methodology/approach

Data were collected from the annual reports and other information available on banks’ websites, the websites of central banks and the financial markets.

Findings

OLS regression results indicate that greater member independence, SSB members’ prior expertise and less change in the SSB composition have a significant positive influence on the financial performance of IBs.

Research limitations/implications

The study findings are useful to IBs, and the governing bodies in Islamic countries in terms of emphasizing the importance of maintaining the financial independence of SSBs, appointing expert members and maintaining stability in the composition of SSBs.

Practical implications

The study’s findings offer significant implications for Islamic investment banks and regulatory authorities. These findings highlight the critical importance of maintaining the financial independence of Shariah Supervisory Boards, selecting expert members, and preserving board stability.

Social implications

Policymakers may consider the authors’ recommendations to establish a higher SSB, affiliating this monitoring body with the financial market authority or the monetary authority, to create a sound governance system at the macro level and better enforcement.

Originality/value

This study provides an original contribution to Islamic banking and Islamic governance literature as a cross-countries study, in its consideration of the presence of higher Sharia supervision in the country, alongside members’ financial independence as variables in the effectiveness of SSBs, and as a result on the performance of IBs.

Details

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

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Article
Publication date: 9 September 2024

Ali Pourranjbar, Sajjad Shokouhyar, Mohammad Hossein Shahidzadeh, Ethan Nikookar, Sina Shokoohyar and Zahra Pirmoradian

Given the growing emphasis on environmental consciousness and sustainability as core principles within most companies, product-service systems are recognized as strategic…

124

Abstract

Purpose

Given the growing emphasis on environmental consciousness and sustainability as core principles within most companies, product-service systems are recognized as strategic approaches to achieving sustainability objectives. Consequently, understanding consumer acceptance of these systems is of paramount importance. This study seeks to explore users' perspectives on the barriers that impede the adoption of product-service systems, intending to prioritize these obstacles.

Design/methodology/approach

This study utilizes a social media-based approach, specifically analyzing tweets related to Zipcar, an American car rental company that exemplifies a usage-oriented product-service system. The analysis identifies the factors influencing the acceptance of this system. The study utilizes topic modeling and sentiment analysis techniques to analyze the tweets. The opportunity value of each topic is determined, aiding in the identification of topics that require improvement. Furthermore, the interrelation between topics is explored, followed by correlation analysis to assess their significance.

Findings

Eight topics strongly related to the keywords are identified. Among them, “responsiveness”, “responsibility”, and “trust” hold the highest opportunity values. The findings emphasize the importance of service providers proactively addressing the obstacles that impede consumers' willingness to adopt product-service systems. Prioritization should be given to topics with higher opportunity values.

Originality/value

This research uncovers the primary obstacles to adopting the product-service system by directly considering consumer opinions and providing a prioritized list of these obstacles.

Details

Industrial Management & Data Systems, vol. 124 no. 12
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 24 January 2024

Rizwan Firdos, Mohammad Subhan, Babu Bakhsh Mansuri and Majed Alharthi

This paper aims to unravel the impact of post-pandemic COVID-19 on foreign direct investment (FDI) and its determinants in the South Asian Association for Regional Cooperation…

288

Abstract

Purpose

This paper aims to unravel the impact of post-pandemic COVID-19 on foreign direct investment (FDI) and its determinants in the South Asian Association for Regional Cooperation (SAARC) Countries.

Design/methodology/approach

The study utilized four macroeconomic variables includes growth domestic product growth rate (GDPG), inflation rate (IR), exchange rate (ER), and unemployment rate (UR) to assess their impact on post-pandemic FDI, along with two variables control of corruption (CC) and political stability (PS) to measure the influence of good governance. Random effects, fixed effects, cluster random effects, cluster fixed effects and generalized method of moments (GMM) models were applied to a balanced panel dataset comprising eight SAARC countries over the period 2010–2021. To identify the random trend component in each variable, three renowned unit root tests (Levin, Lin and Chu LLC, Im-Pesaran-Shin IPS and Augmented Dickey-Fuller ADF) were used, and co-integration associations between variables were verified through the Pedroni and Kao approaches. Data analysis was performed using STATA 17 software.

Findings

The major findings revealed that the variables have an order of integration at the first difference I (1). Nonetheless, this situation suggests the possibility of a long-term link between the series. And the main results of the findings show that the coefficients of GDPG, CC and PS are positive and significant in the long run, showing that these variables boosted FDI inflows in the SAARC region as they are significantly positively linked to FDI inflows. Similarly, the coefficients of UR, IR, ER and COVID-19 are negative and significant.

Practical implications

By identifying the specific impacts of the post-pandemic FDI and its determinants, governments and policymakers can formulate targeted policies and measures to mitigate the adverse effects and enhance investment attractiveness. Additionally, investors can gain a deeper understanding of the risk factors and adapt their strategies accordingly, ensuring resilience and sustainable growth. Finally, this paper adds value to the literature on the post-pandemic impact on FDI inflows in the SAARC region.

Originality/value

This paper is the first attempt to trace the impact of COVID-19 on Foreign Direct Investment and its determinants in the SAARC Countries. Most of the previous studies were analytical in nature and, if empirical, excluded some countries due to the unviability of the data set. This study includes all the SAARC member countries, and all variables' data are completely available. There is still a lack of empirical studies related to the SAARC region; this study attempts to fill the gap.

Details

Journal of Economic Studies, vol. 51 no. 6
Type: Research Article
ISSN: 0144-3585

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Book part
Publication date: 3 March 2025

Amin Khalifeh, Husam Ananzeh, Belal Mathani, Mohammed Alrousan, Ahmad Samed Al-Adwan, Mohammad Al Khasaawneh and Fandi Omeish

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The…

Abstract

This study aims to empirically examine the influence of transformational leadership on job satisfaction in Jordanian commercial banks through knowledge sharing as a mediator. The data were collected from 232 employees and then analyzed through regression analysis using SPSS. The results revealed that there is a significant influence of transformational leadership on job satisfaction, as well as a significant influence of knowledge sharing on this relationship. These findings imply that if managers adopt transformational leadership, their subordinates can be satisfied with their jobs, specifically if they facilitate knowledge sharing. This study sheds light on improving organizational performance and employee engagement in a specific context and provides excellent direction for future contributions.

Available. Open Access. Open Access
Article
Publication date: 18 December 2024

Bisan Khalil Almasri, David Sunoco and Mohammad Al-said

This research aims to investigate the relationship between banks’ financial leverage and economic financial stability, and as a result, the research will discuss the role of…

163

Abstract

Purpose

This research aims to investigate the relationship between banks’ financial leverage and economic financial stability, and as a result, the research will discuss the role of earnings management (EM) in this relationship, since managers normally manipulate their financial reports when they show higher financial leverage. It is important to control the financial leverage in Jordanian banks based on the research results. The main objective is to mitigate the bank’s financial leverage risk as much as its relationship with financial stability. Results may be important for investors, managers, regulatory bodies and auditors in Jordan since they help strengthen financial stability in Jordan. Finally, the main objective of this study is to find a solution to maintain stable and real financial economy by finding the effect of higher financial leverage in Jordanian banks of managers’ cosmetic practices. This will be discussed through testing the role of EM of the relationship between firm’s financial leverage and financial stability.

Design/methodology/approach

In order for the researchers to analyze data, quantitative methods are processed statistically. Also, the researcher tests research conceptual framework according to the mediation model that was developed by Preacher and Hayes (2004). In Figure (1) of which panel A: determines a direct effect, while panel B: illustrates a mediating design. To construct the sample, the researcher used information extracted from Jordanian annual financial reports that is extracted from Amman Stock Exchange. The population of the study includes all Jordanian banks which are 26 banks, additionally, the period from 2008 to 2018 was used to illustrate data. The reason behind using this period is that to examine the variables relationships for and after 2008 financial crisis and its consequences. The researcher chose 2018 as the end period, that is because it is the year before COVID-19 period which covers 2019–2022, and this period is considered not normal. In comparison with past studies, the researcher used modified Jones Model to measure EM (Valášková et al., 2021; Nopiana and Salvi, 2022; Riahi, 2020; Quddoos et al., 2020; Cho et al., 2012), while financial stability and financial leverage was calculated using total debt/total equity (Nopiana and Salvi, 2022). Finally, financial stability is measured using the financial stability model for banking sector, but not for all economy that is because the banking sector represents 96% of the economy, also this study applied for banking sector. Missing values were replaced using the mean on SPSS. Finally, regression model and F-score, correlation have been examined in the research analysis.

Findings

Increased risk on enterprises has an impact on economic financial stability. And the interest rate result shows that Jordan’s central bank boosts interest rates during inflationary periods, increasing the risk to the economy’s financial stability. Furthermore, size has a minimal impact when compared to other variables, and greater business sizes signal more sophisticated transactions and higher leverage, reducing the economy’s financial soundness. Finally, ROA indicates increased bank performance, which contributes to the economy’s financial stability. While EM has a direct negative impact on financial stability, this conclusion is consistent with the researcher’s expectations. Because EM refers to the manipulation of financial report information, including information about financial leverage, manipulation also lowers investor confidence in bank share prices, affecting the stability of the economy’s financial system. It has little influence on the relationship between leverage and economic financial stability.

Practical implications

The implications of this research have been discussed through the research, for example, to maintain economic financial stability, auditors must take care through their role specially when there is higher financial leverage of Jordanian banks. Further, managers must pay attention before manipulating financial information if there is high financial leverage, because this will affect the economic financial stability. Lastly, the most important implication is that the maintenance of economic financial stability, and EM if not discovered for a period of time may show false signaling of economic financial stablity, and suddenly face financial crises.

Originality/value

Understanding the role of EM in the relationship between banks’ financial leverage the economic financial stability, may control many issues like the role of external auditor of reporting about the reliability of financial information (when there is high bank financial leverage, the auditor must exercise professional care and increase his sample to ensure that there are no cosmetic accounting), and when EM is in control, the economy will work smoothly and react normally to the effect of financial leverage of Jordanian banks. And the situation of 2008 crisis will not be repeated (because of the cosmetic practices by American firms for many years since 2008 with hidden cosmetic practices, suddenly, the 2008 crises happened). In conclusion, this discussion is original, since no literature theoretically discussed this issue before which (EM when financial leverage is high) may be applied in practice.

Details

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

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