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Article
Publication date: 9 September 2024

Basel Al-Shaer, Hassan H.H. Aldboush and Ahmad Hisham H. Alnajjar

This paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the…

Abstract

Purpose

This paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the period of high uncertainty caused by the COVID-19 pandemic.

Design/methodology/approach

The study uses data from Refinitiv and employs panel data econometric techniques, namely generalized least squares (GLS), to analyze the impact of board characteristics (board size, board meetings, board gender diversity, board-specific skills, board independence), audit committee features (existence of audit committee, audit committee independence), CEO duality and management scores on both accounting and market performance of Qatari firms. Control variables include firm size, age, leverage and industry classifications.

Findings

The findings suggest that board-specific skills positively influence firm performance, while board size and gender diversity exhibit a non-significant impact. Audit committee independence enhances accounting performance but does not significantly affect market performance. Surprisingly, management scores show a significant yet negative impact on certain financial measures, indicating the need for further investigation.

Practical implications

These insights provide valuable guidance for policymakers, investors and corporate leaders, emphasizing the importance of tailored governance practices in Qatar's unique business landscape.

Originality/value

This study provides unique insights into the governance-performance relationship in the context of Qatar, a region with limited existing research. The inclusion of the COVID-19 period adds a contemporary dimension to the analysis, highlighting the resilience and adaptability of corporate governance practices during times of crisis.

Details

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

Keywords

Content available
Book part
Publication date: 19 July 2024

Dr. Mfon Akpan

Abstract

Details

Future-Proof Accounting
Type: Book
ISBN: 978-1-83797-820-5

Article
Publication date: 20 May 2024

Mohammad Al-Afeef, Hana Jaradat, Raed Walid Al-Smadi and Mohannad Al Shbail

This study aims to investigate the impact of trust in the metaverse on the Islamic banking sector, particularly in facilitating market success. Additionally, it seeks to explore…

Abstract

Purpose

This study aims to investigate the impact of trust in the metaverse on the Islamic banking sector, particularly in facilitating market success. Additionally, it seeks to explore the relationship between metaverse-driven brand image, product features, service quality and overall performance in the market.

Design/methodology/approach

Data were collected from 187 participants in Jordan, with the SmartPLS software used to test the hypotheses.

Findings

The findings reveal a significant impact of metaverse-enhanced brand image, product features and service quality on Islamic banking market performance. Furthermore, customer trust in the metaverse plays a significant role in shaping the relationship between product features, service quality and Islamic banking market performance.

Originality/value

The study’s practical implications still suggest the need for a more holistic metaverse-driven approach. Investing in service quality initiatives alone may not adequately build and sustain customer trust in the metaverse. Instead, transparent communication on ethical practices in the metaverse is required to reinforce trust and magnify the positive influence of superior service quality in the metaverse.

Details

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

Keywords

Article
Publication date: 7 June 2024

Hamad Alkasasbeh, Mohammad Salem Oudat, Ibrahim Abu-AlSondos and Loai Alhawamdeh

This study aims to contribute to the scholarly discourse on the future of money, particularly within the context of Islamic principles. The focus is on examining the intricate…

Abstract

Purpose

This study aims to contribute to the scholarly discourse on the future of money, particularly within the context of Islamic principles. The focus is on examining the intricate intersections of financial development, technological advancements and the emerging metaverse. The research intends to explore the holistic framework encompassing regulatory dynamics, technological infrastructure, consumer trust, Sharia compliance and the metaverse.

Design/methodology/approach

The research design incorporates a comprehensive approach, using various elements such as regulatory dynamics, technological infrastructure, consumer trust, Sharia compliance and the metaverse. Data collection involves a questionnaire administered to 318 respondents in the UAE. The methodology uses structural equation modeling – partial least squares (SEM-PLS) to assess the research model and test hypotheses.

Findings

The results from the Smart PLS path analysis indicate noteworthy findings. There are significant impacts of fintech adoption, regulatory environments, technological infrastructure and customer trust on the competitiveness of Fintech solutions. Importantly, Sharia compliance emerges as a crucial contextual filter, influencing the interplay between Sharia compliance, fintech adoption and fintech competitiveness. The study provides theoretical insights by emphasizing the pivotal role of Sharia compliance in the dynamics of fintech adoption.

Originality/value

This study contributes original insights to the existing body of knowledge. By exploring the multifaceted connections between financial development, technological advancements and the metaverse within the Islamic context, the research offers a unique and comprehensive perspective. The emphasis on the holistic framework that considers regulatory dynamics, technological infrastructure, consumer trust and Sharia compliance adds originality to the understanding of factors influencing the competition and sustainability of Islamic fintech solutions in the UAE.

Details

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

Keywords

Article
Publication date: 20 May 2024

Puneett Bhatnagr, Anupama Rajesh and Richa Misra

This study aims to integrate Delone and McLean’s information system success (DMISS) model with the innovation resistance model to evaluate the relationship between behavioural…

Abstract

Purpose

This study aims to integrate Delone and McLean’s information system success (DMISS) model with the innovation resistance model to evaluate the relationship between behavioural intention to use (BIU) and innovation resistance in the context of neo-banking. The primary objective of this study is to identify the drivers of neo-banking adoption and the barriers to its adoption and incorporate constructs such as e-trust (ETR) and personal innovativeness (PIV) to provide a more comprehensive understanding of the factors influencing neo-banking adoption.

Design/methodology/approach

A structured survey-based questionnaire was used to gather data from a diverse sample population in India. The Partial Least Squares Structural Equation Modeling (PLS-SEM) model was employed to further examine the adoption of neobanking services and users' intention to use neobanking services.

Findings

This study reveals a significant correlation between BIU and the uptake of neobanking services, demonstrating the value of consumers' readiness to embrace these offerings. However, resistance to usage has emerged as a major obstacle for consumers concerned about data security, technology reluctance and perceived risks associated with digital-only neobanks.

Research limitations/implications

Analysing the driving and restraining factors will provide substantial information on the formation of consumers' decision-making processes in the Indian banking industry, which is undergoing rapid digital transformation. This information is of great importance to scholars, practitioners and policymakers, as it highlights the factors that may facilitate or impede the adoption of neobanking in India. The outcomes of this analysis will be of particular interest to researchers, experts and stakeholders in the field as they will provide valuable insights into the dynamics of consumer behaviour in the Indian banking sector.

Originality/value

This study represents an initial effort to examine BIUs and usage resistance within the rapidly developing neobanking sector in India. The findings of this study build on the existing research in this area and contribute to the ongoing discussion on the adoption of neo-banking.

Details

Management Decision, vol. 62 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

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