Weihe Li, Hanying Tang, Hongyu Ma, Jing Zhang and Nan Zhang
This study introduced a focus on work flexibility-worry and intended to test whether work flexibility-worry would weaken the strengthening power of work flexibility-willingness on…
Abstract
Purpose
This study introduced a focus on work flexibility-worry and intended to test whether work flexibility-worry would weaken the strengthening power of work flexibility-willingness on the relationship between work flexibility-ability and work–family conflict from the perspective of person–situation interaction.
Design/methodology/approach
Participants were 924 employees recruited by the snowballing technique. They completed questionnaires about demographics and work flexibility. Multivariate stepwise regression was used to analyze the collected data.
Findings
Results showed that work flexibility-ability can reduce work-to-family conflict. However, this effect is most pronounced only among individuals with a high work flexibility-willingness who simultaneously experience low work flexibility-worry.
Practical implications
For organizations that want to provide work flexibility benefits to employees, they should not only pay attention to employees' personal preference for work flexibility but also create a climate in which all employees are allowed to use the flexibility supply without criticism from coworkers and without impacting organizational evaluations, which can benefit employees' functioning in both their work and family roles.
Originality/value
This study clarified the joint role of willingness and worry in predicting the extent to which work flexibility-ability reduces work–family conflict, which helps organizations to better understand the conditions under which work flexibility can better reduce work–family conflict.
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Ahmed Hassanein, Hosam Abdelrasheed and Hany Elzahar
This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident…
Abstract
Purpose
This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident CEOs shape the usefulness of such risk disclosures, specifically in terms of their relationship with abnormal corporate stock returns.
Design/methodology/approach
It examined FTSE350 shares-firms from 2010 to 2018. The textual analysis using a bag-of-words approach with the Nudist 6 QSR software package codes the quantity and tone of risk reporting in the UK firms. The study used a metric based on the firm's capital expenditure rate relative to its industry median in the same year to assess the degree of firm’s CEO overconfidence. The abnormal return of stock reflects the investors' reaction to the quantity and tone of risk disclosure.
Findings
UK firms differ considerably in their willingness to share risk information with investors, with a slight tendency toward pessimism in risk reporting. Likewise, firms with high (low) overconfident CEOs disseminate higher (lower) levels of risk reporting. Also, overconfident CEOs provide more positive than negative risk news. Besides, the quantity risk reporting does not impact the abnormal stock return of the corporation. However, the positive risk news has a higher (lower) impact on enhancing the stock return in firms with low (high) overconfident CEOs. Finally, negative risk news tends to have an inverse consequence on the company's stock returns. However, this effect is more pronounced for companies led by highly overconfident CEOs compared to those with less overconfident CEOs.
Practical implications
Stakeholders should be aware that risk reports of firms with overconfident CEOs may exhibit a potential bias toward positive news. Likewise, boards of directors and governance mechanisms should be mindful of the consequences of CEO overconfidence in risk reporting and ensure that risk disclosures accurately reflect the true risk profile of the company.
Originality/value
To the best of the authors’ knowledge, this is the first study to delve into the consequences of CEOs' overconfidence in terms of risk disclosure in the UK. It goes beyond investigating the level or quantity of risk disclosure and also considers the tone of risk reporting, i.e. the messages communicated through the reporting. Likewise, it explores how CEO overconfidence can affect the value-relevance of risk disclosure, shedding light on the role of CEO characteristics in shaping investor perceptions and decision-making.
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Siqin Yao, Jintao Lu, Hanying Wang, Joel John Wark Montgomery, Tomasz Gorny and Chidiebere Ogbonnaya
Using role stress theory, this study examines how work connectivity behavior (WCB) blurs the lines between employees' work and personal lives, thereby encouraging procrastination…
Abstract
Purpose
Using role stress theory, this study examines how work connectivity behavior (WCB) blurs the lines between employees' work and personal lives, thereby encouraging procrastination at work (PAW). The study also investigates the importance of role stress and remote work self-efficacy (RWSE) as mediating and moderating factors, respectively.
Design/methodology/approach
The study examines the direct and indirect relationships between WCB and PAW using hierarchical regression and data from 415 Chinese teleworkers. RWSE is also estimated as a second-stage moderator.
Findings
The findings indicate that WCB has a direct and indirect (via role stress) positive influence on PAW; however, these effects are weaker among employees with higher (vs lower) RWSE.
Practical implications
This study assists managers and organizations in developing more efficient ways of maximizing employee and organizational performance while minimizing the counterproductive behaviors associated with excessive technology use.
Originality/value
By investigating the links between WCB and PAW in the post-pandemic context, this study adds a new perspective on how excessive technology use for work and non-work purposes can be counterproductive.
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Mehdi Abedi, Hany Seidgar and Hamed Fazlollahtabar
The purpose of this paper is to present a new mathematical model for the unrelated parallel machine scheduling problem with aging effects and multi-maintenance activities.
Abstract
Purpose
The purpose of this paper is to present a new mathematical model for the unrelated parallel machine scheduling problem with aging effects and multi-maintenance activities.
Design/methodology/approach
The authors assume that each machine may be subject to several maintenance activities over the scheduling horizon and a machine turn into its initial condition after maintenance activity and the aging effects start anew. The objective is to minimize the weighted sum of early/tardy times of jobs and maintenance costs.
Findings
As this problem is proven to be non-deterministic polynomial-time hard (NP-hard), the authors employed imperialist competitive algorithm (ICA) and genetic algorithm (GA) as solution approaches, and the parameters of the proposed algorithms are calibrated by a novel parameter tuning tool called Artificial Neural Network (ANN). The computational results clarify that GA performs better than ICA in quality of solutions and computational time.
Originality/value
Predictive maintenance (PM) activities carry out the operations on machines and tools before the breakdown takes place and it helps to prevent failures before they happen.
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Abdul Rahman Al Natour, Hamzah Al-Mawali, Hala Zaidan and Yasmeen Hany Zaky Said
This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the…
Abstract
Purpose
This paper aims to investigate the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. Additionally, it explores the moderating effect of computer-assisted audit techniques and tools (CAATTs) application on the relationship between accounting and auditing skills and auditor’s self-efficacy, as well as its role in enhancing fraud detection.
Design/methodology/approach
A cross-sectional survey was developed and distributed to 117 external auditors working in Egypt. Partial least square structural equation modelling is used to examine the study hypotheses.
Findings
The results show a significant direct relationship between effective communication skills, psycho-social skills, accounting and auditing skills and an auditor’s self-efficacy. Additionally, the results show a significant direct relationship between auditor’s self-efficacy and fraud detection. It is revealed that CAATTs application moderate the relationship between auditor’s self-efficacy and fraud detection. In contrast, the results do not show a significant relationship between technical and analytical skills and auditor’s self-efficacy.
Originality/value
The originality of this research paper lies in its exploration of the role of forensic accounting skills in enhancing auditor’s self-efficacy towards fraud detection in Egypt. It sheds light on the role of improved auditor’s self-efficacy in detecting fraud. Additionally, this study further enhances the understanding of the potential benefits of using technological advancements in the audit process. It provides insights for accounting professionals and regulatory bodies in Egypt, highlighting the importance of leveraging forensic accounting skills and using CAATTs to enhance fraud detection efforts.
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Ali Uyar, Hany Elbardan, Cemil Kuzey and Abdullah S. Karaman
This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global…
Abstract
Purpose
This study aims mainly to test the effect of audit committee independence and expertise attributes on corporate social responsibility (CSR) reporting, assurance and global reporting initiative (GRI) framework adoption and to investigate how CSR committee existence moderates this main relationship.
Design/methodology/approach
The study uses a large global sample that includes all (59,172) firm-year observations having CSR-related data in the Thomson Reuters Eikon database for a period between 2002 and 2019. The empirical analyses are based on random-effects logistic panel regression and Hayes methodology for the moderation analysis.
Findings
The study finds that audit committee independence and expertise are significantly associated with CSR reporting, CSR report assurance and GRI framework adoption. Moderation analysis largely supports the existence of a substitution role between audit and CSR committees and implies that audit committees are significant predictors of CSR reporting, assurance and GRI framework adoption mostly in the absence of the CSR committee.
Practical implications
The findings propose audit committee members be extra-vigilant in CSR reporting and assurance practices arising from undertaking substitution roles with the CSR committee. Hence, firms may configure their corporate structure in line with the results such as augmenting the audit committee with independent and expert members if they do not constitute a CSR committee. If firms establish a CSR committee, audit committee members may allocate less time to CSR reporting and assurance and more time to financial reporting quality.
Originality/value
This is the first study, to the best of the authors’ knowledge, to investigate the direct and indirect effect of audit committees’ attributes not only on CSR disclosure but also on GRI implementation and CSR reporting external assurance, considering the CSR committee’s possible substitutability or complementarity moderating role. This research develops a deeper understanding of audit committees’ non-financial role.
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Yufu Chen, Yue Han and Liankai Guo
Rapid development of China's rural industry since 1980s has a massive ripple effect on rural China. However, recent rural industrial development in China has received little…
Abstract
Purpose
Rapid development of China's rural industry since 1980s has a massive ripple effect on rural China. However, recent rural industrial development in China has received little scholarly attention. The study aims to investigate the development process and spatial differences of China's rural industry as well as its driving forces.
Design/methodology/approach
The study is based on the panel data constituting 30 provinces of China during 1984–2011. The factor analysis is used to identify the most significant factors affecting the growth of China's rural industry. The multiple regression analysis is applied to distinguish the driving forces affecting spatiotemporal variations in China's rural industry.
Findings
China's rural industry developed rapidly at an average rate of 26% per year during the period 1984–2011. The period 1990–2011 was characterized by remarkable increased spatial disparities in China's rural industrial development. Specifically, such development was markedly better in the east coast areas than in the inland areas in the west. Five driving forces of rural industrial development were recognized representing regional economic fundamentals of market, industry foundation, transportation, communication and degree of opening-up.
Originality/value
This paper explores the trajectory of the development of China's rural industry and the related regional economic factors. It suggests that the development of rural enterprises across the regions should be valued by Chinese government as a driving force for reducing regional disparities and future rural revitalization.
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The aim of the current study is to recommend and compare the estimates of finite element model (FEM), analytical model, and artificial neural networks (ANN) model for capturing…
Abstract
Purpose
The aim of the current study is to recommend and compare the estimates of finite element model (FEM), analytical model, and artificial neural networks (ANN) model for capturing the LCC of FCSC members. A database comprising 325 FCSC columns was constructed from previous studies to propose FEM and ANN models while the analytical model was proposed based on a database of 712 samples and encasing mechanics of steel tube and FRP wraps. The concrete damage plastic model was used for concrete along with bilinear and linear elastic models for steel tube and FRP wraps, respectively. Analytical and ANN models effectively considered the lateral encasing mechanism of FCSC columns for accurate predictions.
Design/methodology/approach
The study aimed to compare the prediction accuracy of finite element (FEM), analytical, and artificial neural network (ANN) models for the load-carrying capacity (LCC) of fiber reinforced polymer (FRP)-encased concrete-filled steel tube (CFST) compression members (FCSC). A database of 325 FCSC columns was developed for FEM and ANN models, while the analytical model was based on 712 samples, utilizing encasing mechanics of steel tube and FRP wraps. FEM used a concrete damage plastic model, bilinear steel tube, and linear elastic FRP models. Statistical accuracy was evaluated using MAE, MAPE, R², RMSE, and a 20-index across all models.
Findings
Based on the experimental database, the FEM presented the accuracies in the form of statistical parameters MAE = 223.76, MAPE = 285.32, R2 = 0.94, RMSE = 210.43 and a20-index = 0.83. The analytical model showed the statistics of MAE = 427.229, MAPE = 283.649, R2 = 0.8149, RMSE = 275.428 and a20-index = 0.73 while ANN models portrayed the predictions with MAE = 195, MAPE = 229.67, R2 = 0.981, RMSE = 174 and a20-index = 0.89 for the LCC of FCSC columns.
Originality/value
Although various investigations have already been performed on the prediction of the load-carrying capacity (LCC) of fiber reinforced polymer (FRP)-encased concrete-filled steel tube (CFST) compression members (FCSC) using small and noisy data, none of them compared the accuracy of prediction of different modeling techniques based on a refined large database.
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Yasser M. Mater, Ahmed A. Elansary and Hany A. Abdalla
The use of recycled coarse aggregate in concrete structures promotes environmental sustainability; however, performance of these structures might be negatively impacted when it is…
Abstract
Purpose
The use of recycled coarse aggregate in concrete structures promotes environmental sustainability; however, performance of these structures might be negatively impacted when it is used as a replacement to traditional aggregate. This paper aims to simulate recycled concrete beams strengthened with carbon fiber-reinforced polymer (CFRP), to advance the modeling and use of recycled concrete structures.
Design/methodology/approach
To investigate the performance of beams with recycled coarse aggregate concrete (RCAC), finite element models (FEMs) were developed to simulate 12 preloaded RCAC beams, strengthened with two CFRP strengthening schemes. Details of the modeling are provided including the material models, boundary conditions, applied loads, analysis solver, mesh analysis and computational efficiency.
Findings
Using FEM, a parametric study was carried out to assess the influence of CFRP thickness on the strengthening efficiency. The FEM provided results in good agreement with those from the experiments with differences and standard deviation not exceeding 11.1% and 3.1%, respectively. It was found that increasing the CFRP laminate thickness improved the load-carrying capacity of the strengthened beams.
Originality/value
The developed models simulate the preloading and loading up to failure with/without CFRP strengthening for the investigated beams. Moreover, the models were validated against the experimental results of 12 beams in terms of crack pattern as well as load, deflection and strain.
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Mohamed Hany B. Moussa, M.S. Sayed and Batta R. Allam
The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core…
Abstract
Purpose
The purpose of this study is to identify the characterizations of business process management (BPM) methodology in hotel industry through an aggregate processing of the core cyclesteps (CCCs) of the highly-cited BPM life-cycle models in the literature aiming to highlight the major issues of the current methodological approach of BPM in hotels when to put the notion of service process into practice.
Design/methodology/approach
The paper identifies and examines the most popular BPM life-cycles models in the literature and locates 15 life-cycles that are highly cited. The paper then focuses on applying the theory on nine listed hotel companies in Egypt using a questionnaire in the form of a semi-structured interview technique.
Findings
The CCSs of BPM life-cycle model applied in hotels revealed a gap between BPM theory and practice in this sector. Utilizing this model of BPM life-cycle, the paper focuses on describing several of the main problems or pitfalls found in the methodological approach of BPM in hotels, which brings the essence of the whole operation management problems.
Practical implications
In light of these findings, the paper discusses the practical implications and focuses on recommendations on how to properly improve the methodological approach of BPM in hotels in order to get better business results.
Originality/value
The paper bridges the gap between BPM theory and practice and suggests recommendations that will assist hotel companies to eliminate the problems of poor process management (PM). There are also future research recommendations to enhance the knowledge of BPM theory in the service sector.