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Article
Publication date: 18 May 2020

Fawad Sadiq, Tasweer Hussain and Afshan Naseem

The purpose of this paper is to present results of a study that operationalizes the construct of disruptive innovation activities (DIA) at managerial level and to examine its…

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Abstract

Purpose

The purpose of this paper is to present results of a study that operationalizes the construct of disruptive innovation activities (DIA) at managerial level and to examine its validity.

Design/methodology/approach

A sequential mixed method approach is adopted in this study where a Likert-type scale to measure DIA is developed basing on the interviews of thirteen managers and conceptualization of disruptive innovation at manager level. Later, the scale validity and reliability are examined through quantitative data from 390 managers. The data are analyzed using IBM SPSS 23 and AMOS 21.

Findings

The findings of the study indicate that managers' DIA are spread across four phases of the disruptive innovation process, i.e. initiation, introduction, evolution and convergence. Furthermore, the reliability measures, exploratory factor analyses, confirmatory factor analysis and subsequent convergent and discriminant validity tests support the DIA scale. Nomological validity of DIA is also presented which demonstrates its predictive validity.

Research limitations/implications

Limitations include research methods used in this study, such as cross-sectional design and nonprobabilistic sampling technique. Implications for future research are also provided.

Originality/value

Despite highlighting the importance of managers regarding disruptive innovation outcomes, prior research lacked to provide empirical foundations to understand the phenomenon from managerial perspective. This study fills this gap in the literature by providing a measure of DIA at manager level and distinguishing it from similar constructs. The construct validity of DIA can help measure an organization's disruptive potential in terms of its key human resource. Moreover, the DIA scale can be used to substantiate the alignment of the managerial activities with the innovation roles in organizational settings and to develop more relevant incentive plans.

Details

Management Decision, vol. 59 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 25 January 2022

Mahnoor Anjum Butt, Huma Ayub, Bilal Latif, Fawad Asif, Malik Shahzad Shabbir and Ammar Aftab Raja

The purpose of this paper is to shed light on the reputational risk, which is elusive and difficult to measure due to the lack of its conclusive definition. Literature supports…

1293

Abstract

Purpose

The purpose of this paper is to shed light on the reputational risk, which is elusive and difficult to measure due to the lack of its conclusive definition. Literature supports the notion that financial risks may translate into reputational risks that pose threat to bank performance. However, empirical investigations in this context are still at their nascent stage.

Design/methodology/approach

This study has used a panel dataset for the sample of 24 conventional and Islamic banks regarding the period 2007–2017 by using a structural equation model.

Findings

The results of this study show that reputational risk partially mediates the relationship between financial risks and the performance of conventional banks. However, for Islamic banks, the reputational risk remains insignificant as a mediator. This study provides significant implications to risk managers in banks, regulators and academics to understand the role of reputational risk linked to financial risks for the improvement of bank performance.

Originality/value

This study aims to add to the literature by measuring reputational risk through the shareholders reputational score index, which is used as a mediator to determine whether financial risks of banks affect the performance of conventional and Islamic banks in Pakistan.

Details

Journal of Islamic Accounting and Business Research, vol. 13 no. 4
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 15 October 2024

Fawad Ahmad, Muhammad Houqe and Tony van Zijl

Extant literature investigating the tax payment behaviour of politically connected firms largely supports the notion that politically connected firms have tax sheltering…

44

Abstract

Purpose

Extant literature investigating the tax payment behaviour of politically connected firms largely supports the notion that politically connected firms have tax sheltering incentives, i.e. politically connected firms pay significantly less tax. Our paper adds to this stream of literature by considering the tax payment behaviour of two different groups of politically connected firms in Pakistan, viz. civil connected firms and military connected firms.

Design/methodology/approach

The paper sheds light on the tax payment behaviour of politically connected firms and provides evidence that the tax incentives of politically connected firms are shaped by the institutional structure and contextual factors.

Findings

The results indicate that civil (military) connected firms pay significantly lower (higher) tax than non-connected firms. The findings hold in the face of a number of robustness tests, including the use of alternative proxies for the tax variable and endogeneity concerns.

Originality/value

These results make a significant contribution to the existing literature examining the tax payment behaviour of politically connected firms by providing evidence suggesting that tax sheltering is not the only viable option for politically connected firms; rather, some groups of connected firms have tax under-sheltering incentives. Our findings add to the political cost hypothesis and the signalling hypothesis in relation to tax payment incentives of politically connected firms.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 28 December 2021

Fawad Ahmad, Michael Bradbury and Ahsan Habib

This paper aims to examine the association between political connections, political uncertainty and audit fees. The authors use various measures of political connections and…

1040

Abstract

Purpose

This paper aims to examine the association between political connections, political uncertainty and audit fees. The authors use various measures of political connections and uncertainty: political connections (civil and military), political events (elections) and a general measure of political stability (i.e. a world bank index).

Design/methodology/approach

The authors measure the association between political connections, political uncertainty and audit fees. Audit fees reflect auditors’ perceptions of risk. The authors examine auditors’ business risk, clients’ audit and business risk after controlling for the variables used in prior audit fee research.

Findings

Results indicate that civil-connected firms pay significantly higher audit fees than non-connected firms owing to the instability of civil-political connections. Military-connected firms pay significantly lower audit fees than non-connected firms owing to the stable form of government. Furthermore, considering high leverage as a measure of clients’ high audit risk and high return-on-assets (ROA) as a measure of clients’ lower business risk, the authors interact leverage and ROA with civil and military connections. The results reveal that these risks moderate the relationship between political connection and audit fees. Election risk is independent of risk associated with political connections. General political stability reinforces the theme that a stable government results in lower risks.

Originality/value

The authors combine cross-sectional measures of political uncertainty (civil or military connections) with time-dependent measures (general measures of political instability and elections).

Details

Managerial Auditing Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 13 February 2023

Fawad Ahmad, Michael Eric Bradbury and Ahsan Habib

This paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences…

219

Abstract

Purpose

This paper examines the influence of different types of political connections and political uncertainty on earnings credibility in Pakistan. Based on discernible differences, connected firms are grouped into civil connected and military connected firms.

Design/methodology/approach

The authors provide evidence concerning the earnings credibility incentives of groups of political connected firms and report that their incentives are significantly different. The findings remain robust to alternate methods of earnings credibility.

Findings

The findings evidence that civil (military) connected firms report less (more) credible earnings than the control group. High political uncertainty reduces the credibility of earnings. Results for the interaction of political connections and political uncertainty variables are not significant.

Research limitations/implications

The paper investigates just one aspect of Pakistan's political economy, i.e. credibility of earnings; thus, it requires to be cautious on part of readers and policymakers. To reach a clearer conclusion, earnings credibility should be ex amined in the larger context, i.e. in conjunction with rent extractions, etc. A possible extension of the paper can be to investigate the channels of rent extractions used by the two types of connected firms.

Practical implications

The paper has contribution for policymakers as well as users of general purpose financial reports. The findings indicate that the users of general purpose financial reports should be more careful in the use of financial information during political uncertain periods and also of politically connected firms. Furthermore, policymakers should keep the larger context at the forefront while attempting to strengthen the enforcemnet regime.

Originality/value

This paper adds to extant political connections literature by identifying two types of politically connected firms and report that both groups have divergent financial reporting incentives. Furthermore, political uncertainty reduces the credibility of earnings.

Details

Journal of Applied Accounting Research, vol. 24 no. 5
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 20 April 2022

Talat Islam, Aiman Asif, Saqib Jamil and Hafiz Fawad Ali

This study aims to investigate how abusive supervisor affects knowledge hiding (KH). Specifically, this study investigates employee silence as a mediating mechanism between…

1046

Abstract

Purpose

This study aims to investigate how abusive supervisor affects knowledge hiding (KH). Specifically, this study investigates employee silence as a mediating mechanism between abusive supervision and employees’ KH. Further, psychological ownership is examined as a buffer between abusive supervision and employee silence.

Design/methodology/approach

KH has become a major issue for both manufacturing and service sectors. Therefore, this study collected data from 322 employees working in manufacturing and service sectors through “Google Forms” during COVID-19. The respondents were contacted through LinkedIn platform between January and July 2021.

Findings

This study noted that when employees working in high-power distance cultures perceive their leaders/supervisors as abusive, they avoid confrontation and engage in silent behavior, which positively affects their KH behavior. However, employees with a high level of psychological ownership are less likely to respond to their abusive supervisors through silence because such employees feel a greater sense of belongingness and prefer to benefit their organization.

Research limitations/implications

This study used a cross-sectional design that restricts causality. However, the findings of this study suggest management to focus on leadership style to minimize KH at the workplace.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore the underlying mechanism (employee silence) and boundary condition (psychological ownership) to explain the association between abusive supervision and KH.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

Available. Open Access. Open Access
Article
Publication date: 24 May 2022

Talat Islam, Saleha Sharif, Hafiz Fawad Ali and Saqib Jamil

Nurses' turnover intention has become a major issue in developing countries with high power distance cultures. Therefore, the authors attempt to investigate how turnover intention…

4941

Abstract

Purpose

Nurses' turnover intention has become a major issue in developing countries with high power distance cultures. Therefore, the authors attempt to investigate how turnover intention among nurses' can be reduced through paternalistic leadership (PL). The authors further investigate the mediating role of job satisfaction between the associations of benevolent, moral and authoritarian dimensions of PL with turnover intention. Finally, the authors examined perceived organizational support (POS) as a conditional variable between job satisfaction and turnover intention.

Design/methodology/approach

The authors collected data from 374 nurses working in public and private hospitals of high power distance culture using a questionnaire-based survey on convenience basis.

Findings

Structural equation modeling confirms that benevolent and moral dimensions of PL positively affect nurses' job satisfaction which helps them reduce their turnover intention. While the authoritarian dimension of PL negatively affects job satisfaction to further enhance their turnover intention. In addition, the authors noted POS as a conditional variable to trigger the negative effect of job satisfaction on turnover intention.

Research limitations/implications

The authors used a cross-sectional design to collect responses and ensured the absence of common method variance through Harman's Single factor test.

Originality/value

This study identified the mechanism (job satisfaction and POS) through which benevolent, moral and authoritative dimensions of PL predict turnover intention among nurses working in high power distance culture.

研究目的

護士有離職意向,在擁有高權力距離文化的發展中國家,已成為一個重大的問題。因此,我們擬探討如何可以透過採用家長式領導、把護士離職的意欲減低,繼而研究工作滿足感,在離職意向與家長式領導中仁慈、道德和獨裁這三個層面的關係中所起的中介作用。最後,我們就組織支持感,作為是工作滿足感與離職意向之間的一個條件變數,進行了研究。

研究設計/方法/理念

本研究透過採用在便利的基礎上進行的問卷調查,從374名在高權力距離文化的公營和私營醫院內工作的護士取得數據,進行分析。

研究結果

結構方程模型證實了家長式領導中的仁慈和道德這兩個層面,會對可減低護士離職意欲的工作滿足感,產生積極的影響。家長式領導中的獨裁層面、則會對護士的工作滿足程度產生負面的影響,繼而增強其離職意欲。而且,我們確認了組織支持感是一個會增強工作滿足感與離職意向之間負相聯的條件變數。

研究的局限/啟示

我們以橫斷面的設計法來收集回應,並透過採用哈曼 (Harman) 的單因素檢定法,來確保共同方法變異不會存在。

研究的原創性/價值

本研究確定了一個 (工作滿足感與組織支持感) 機制,透過這機制,家長式領導中的仁慈、道德和獨裁這三個層面可預測於高權力距離文化工作的護士的離職意向。

Details

European Journal of Management and Business Economics, vol. 33 no. 4
Type: Research Article
ISSN: 2444-8451

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Article
Publication date: 26 July 2021

Talat Islam, Muhammad Ali, Saqib Jamil and Hafiz Fawad Ali

This study aims to investigate individual-related consequences of workplace bullying among the health-care section. Specifically, this study examined the mediating role of burnout…

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Abstract

Purpose

This study aims to investigate individual-related consequences of workplace bullying among the health-care section. Specifically, this study examined the mediating role of burnout between workplace bullying and nurses’ well-being. Moreover, passive avoidant leadership is examined as a conditional variable between workplace bullying and burnout.

Design/methodology/approach

This study collected data from 314 nurses working in various hospitals through a questionnaire-based survey using Google Form in two waves.

Findings

Structural equation modeling confirmed the negative effect of workplace bullying on nurses’ well-being, whereas burnout mediates this relationship. In addition, passive avoidant leadership was identified as a conditional variable that strengthens the positive association between workplace bullying and burnout.

Research limitations/implications

Although data for the study were collected in two waves, still cross-sectional design limits causality.

Practical implications

This study suggests management to focus on developing and implementing counter-bullying rules to avoid the adverse consequences of workplace bullying (e.g. capital loss, recruitment costs, burnout, well-being, etc.). In addition, leaders/supervisors must be trained to fulfill their responsibilities to reduce negative consequences.

Originality/value

Studies on workplace bullying in high-power distance cultures are scant. Therefore, drawing upon conservation of resource theory, to the best of the authors’ knowledge, this is the first study that has investigated the moderating role of passive avoidant leadership on the association between workplace bullying and burnout.

Details

International Journal of Human Rights in Healthcare, vol. 15 no. 5
Type: Research Article
ISSN: 2056-4902

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Article
Publication date: 20 February 2025

Ali Raza, Muhammad Farrukh, Khawaja Fawad Latif and Aldona Glinska-Newes

This study, drawing on the attribution, attachment, and regret theories, examined the predictors of brand love. It also aimed to assess the mediating role of brand authenticity…

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Abstract

Purpose

This study, drawing on the attribution, attachment, and regret theories, examined the predictors of brand love. It also aimed to assess the mediating role of brand authenticity dimensions, i.e. brand continuity, brand credibility and brand naturalness, on the relationship between customer perception of hotel corporate social responsibility (CSR) initiatives and brand love. The moderating role of alternative attractiveness was also evaluated in relation to customer perception of hotel CSR initiatives and brand authenticity dimensions.

Design/methodology/approach

The authors surveyed customers from hotels in different cities in Pakistan. To test the theoretical framework, partial least square-based structural equation modeling was used.

Findings

The results confirm customer perception of hotel CSR initiatives as a predictor of brand love. The partial mediating role of brand naturalness and brand credibility was found between customer perception of hotel CSR initiatives and brand love, and no mediation of brand continuity was found. Alternative attractiveness negatively moderated the link between customer perception of hotel CSR initiatives, brand credibility and brand naturalness. However, alternative attractiveness did not moderate the relationship between customer perception of hotel CSR initiatives and brand continuity.

Practical implications

Hospitality practitioners can enhance brand love by strategically communicating CSR initiatives to customers, prioritizing brand credibility and brand naturalness and considering the role of attractive alternatives. This knowledge empowers practitioners to make informed decisions that can significantly impact their brand’s success.

Originality/value

This is the first study to explore the moderating role of alternative attractiveness on the relationship between customer perception of hotel CSR initiatives and brand authenticity dimensions. Equally, it is the first to investigate the mediating role of brand authenticity dimensions on the relationship between customer perception of hotel CSR initiatives and brand love.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 3 September 2021

Talat Islam, Arooba Chaudhary, Saqib Jamil and Hafiz Fawad Ali

Creativity has become essential for organizations to remain competitive. Therefore, this paper aims to investigate the intervening role of knowledge sharing between affect-based…

772

Abstract

Purpose

Creativity has become essential for organizations to remain competitive. Therefore, this paper aims to investigate the intervening role of knowledge sharing between affect-based trust and employee creativity. The study further investigates perceived organizational support as a conditional factor on the association between affect-based trust and employee creativity.

Design/methodology/approach

The study tackled the issue of common method variance by collecting data in dyads. Specifically, the study collected data from 368 employees and their supervisors working in various organizations in Pakistan through Google Forms in two waves. In the first wave, employees were approached on a convenience basis, whereas, in the second wave, data from their supervisors were collected.

Findings

Structural equation modeling was applied to test hypotheses. The study noted knowledge sharing as a mediator between affect-based trust and employee creativity. The study also noted that individuals with high perceptions of organizational support are more likely to strengthen the association between affect-based trust and knowledge sharing.

Practical implications

This study suggests management work on their employees’ affect-based trust-building. Employees who have relationships based on affect-based trust feel safe and are less afraid of being criticized for sharing their ideas and thoughts. This positively contributes to developing a cooperative environment which becomes the base for employee creativity.

Originality/value

Past studies have examined the association between general trust and employee creativity. To this backdrop, this study highlighted the importance of affect-based trust toward employee creativity. More specifically, drawing upon social exchange, this study is the first of its kind that examined the mediating role of knowledge sharing between affect-based trust and employee creativity, where perceived organizational support is examined as a conditional variable between affect-based trust and knowledge sharing.

Details

Global Knowledge, Memory and Communication, vol. 71 no. 6/7
Type: Research Article
ISSN: 2514-9342

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