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Article
Publication date: 9 November 2022

Abdellatif Hussein Abogazia, Hafiza Aishah Hashim, Zalailah Salleh and Abdou Ahmed Ettish

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using…

Abstract

Purpose

This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

Design/methodology/approach

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

Findings

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Practical implications

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

Originality/value

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 9 February 2024

Hussein-Elhakim Al Issa and Mohammed Mispah Said Omar

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To…

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Abstract

Purpose

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To bridge that gap, this paper aims to explore the role of digital leadership (DL), innovative culture (IC) and technostress inhibitors (TI) to support engagement for improved digital innovation (DI). Based on the literature, these variables are crucial aspects of digitalisation, even though there is no agreement on their conclusiveness.

Design/methodology/approach

This quantitative study tested a new conceptual model using survey data from five major banks in Libya. Partial least squares structural equation modelling was used to analyse the data from the 292 usable responses.

Findings

The results showed that DL and IC positively affect DI. Techno-work engagement (TE) mediated the relationship between leadership, culture and innovation. TI played a significant moderating role in leadership, culture and engagement relationships.

Practical implications

The research findings highlight critical issues about how leadership style and fostering organisational support in the banking sector can enhance DT. Leaders must demonstrate a commitment to long-term resource allocation to avoid possible negative effects from digital stress while pursuing DI through work engagement.

Social implications

The study suggests that fostering organisational support can enhance DT in retail banks, potentially leading to improved customer experiences and increased access to financial services. These programs will help banks contribute to societal and economic development.

Originality/value

This timely study examines predictor mechanisms of innovation in retail banking that resonate within the restrictions of organisational and DI frameworks and the social exchange theory. Exploring the intervening effect of TE in the leadership, culture and innovation associations is unprecedented.

Details

International Journal of Organizational Analysis, vol. 32 no. 11
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 18 November 2024

Novi Sekar Sari, Ririn Tri Ratnasari and Asmak Ab Rahman

This study aims to determine the influence of experiential value, authentic happiness and experiential satisfaction on the behavioral intention of luxury fashion.

Abstract

Purpose

This study aims to determine the influence of experiential value, authentic happiness and experiential satisfaction on the behavioral intention of luxury fashion.

Design/methodology/approach

Two hundred online questionnaires were collected from customers who rented or bought wedding dresses between 2015 and 2020, with at least one rental or purchase coming from an Indonesian bridal wedding brand that promotes the idea of marriage under Islamic law. The quantitative methodology used in this study was examined using the Structural Equation Model analysis method with the AMOS 22 software.

Findings

The results showed that all hypotheses were accepted with significant positive influences, including experiential value in halal fashion on authentic happiness, experiential satisfaction and luxury fashion behavioral intention, authentic happiness in luxury fashion behavioral intention and experiential satisfaction, as well as experiential satisfaction in the behavioral intention of luxury fashion.

Research limitations/implications

The data were collected from respondents who have rented and/or purchased wedding dresses. However, the number of respondents who only rent or who only buy was not identified.

Practical implications

The value of experience in halal fashion needs to be increased. Based on the results of this study, it is hoped that marketers can create effective marketing policies and strategies by paying attention to the value of the consumer’s halal fashion experience because it will affect their authentic happiness, experience satisfaction and luxury fashion behavior intention.

Originality/value

This study has unique originality in measuring the variable of luxury fashion behavioral intention, which was adjusted to the object of research, namely luxury fashion.

Details

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

Keywords

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