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1 – 10 of 182Ibrahim Saleh Hassan and Yudi Fernando
The limited existing literature on the future research direction regarding how servitisation and the halal supply chain interact motivates this study. The paper aims to integrate…
Abstract
Purpose
The limited existing literature on the future research direction regarding how servitisation and the halal supply chain interact motivates this study. The paper aims to integrate servitisation into the halal supply chain by proposing an integration roadmap for successful adoption in the halal industry.
Design/methodology/approach
The study used the preferred reporting items for systematic reviews and meta-analyses method. Initially, 1,830 documents from Scopus and Web of Science were reviewed. After screening and refining, 1,241 documents remained. The authors then assessed these in full text, narrowing it down to 61 papers for the study.
Findings
The study discovered that the literature concerning servitisation and halal supply chains lacks essential conceptualisation, presenting an opportunity for exploration within the halal industry. Furthermore, it revealed that integrating servitisation into the halal supply chain can foster sustainable business growth and enhance customer satisfaction. Additionally, the study indicated that the interaction between servitisation and the halal supply chain may impact customers’ purchasing decisions and improve profit generation performance.
Practical implications
The study confirmed that integrating servitisation into the halal supply chain is crucial. The proposed roadmap aims to enhance the firm’s service delivery performance and impact customer purchasing behaviour through increased brand loyalty. In terms of industrial implications, the study offers guidance for industries transitioning to servitisation. The integration of servitisation in the halal supply chain can enhance efficiency and the ability to provide halal products that align with customer preferences and requirements.
Originality/value
This study suggests integrating servitisation into halal supply chains and provides a roadmap for exploring future research directions towards sustainable business growth. It not only offers thematic research direction but also practical insights. The roadmap can guide future research and development, enhancing business efficiency and customer experiences. This study reveals the potential of servitisation in halal supply chains and encourages further research on their interaction.
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Samir Ibrahim Abdelazim, Abdelmoneim Bahyeldin Mohamed Metwally and Saleh Aly Saleh Aly
The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by…
Abstract
Purpose
The purpose of this study is to examine the impact of firm financial and operational characteristics on the level of forward-looking information disclosure (FLID) by Egyptian-listed non-financial companies. The present research also aims to investigate the moderating role of gender diversity on the board of directors.
Design/methodology/approach
The sample incorporates the non-financial companies included in the EGX 100 of the Egyptian Stock Exchange (ESE), whose reports were available during the study period from 2013 to 2018. The final sample comprises 49 companies with 294 observations. Statistical analysis is performed using multiple regression analysis.
Findings
This study found a significant positive impact of return on assets, leverage, company size and age on the level FLID, while external audit firm type and industry were found to impact the level of FLID negatively. Further, the board gender diversity (BGD) is found to have a moderating impact as it strengthens the effect of financial and operational characteristics on the level of FLID.
Practical implications
The present study has some implications for Egyptian companies, investors in the Egyptian market and regulators in emerging economies, which include paying more attention to BGD when selecting the board members by companies as well as following up the female representation in all the listed companies by regulators.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the moderating role of BGD and its impact on the level of FLID in emerging markets. This extends the disclosure literature as the present study brings new evidence from an emerging market regarding BGD moderating role as early research concentrated on the direct impact of BGD on the level of FLID.
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Mutalib Anifowose, Hafiz Majdi Abdul Rashid, Hairul Azlan Annuar and Hassan Ibrahim
The purpose of this paper is to examine the value relevance of intellectual capital (IC) by analysing the relationship between IC efficiency (ICE) and corporate book value of…
Abstract
Purpose
The purpose of this paper is to examine the value relevance of intellectual capital (IC) by analysing the relationship between IC efficiency (ICE) and corporate book value of listed firms on main board of Nigeria Stock Exchange.
Design/methodology/approach
This study applies the resource-based theory in formulating two hypotheses that guide the results analysis. By employing a two-step dynamic system generalised method of moments (GMMs), and controlling for the possible endogeneity effect on the parameters estimated, for a sample of 91 listed firms on main board of Nigeria Stock Exchange, this study investigates the association of ICE and corporate book value, namely, cash flow from operation and economic value added (EVA), using data over the 2010 to 2014 financial years.
Findings
The results show a significant positive relationship between overall ICE and corporate book value (cash flow from operation and EVA). This study contributes to recent evidence concerning the value relevance of IC information to investors and other interested stakeholders.
Research limitations/implications
The generalisation of the results to smaller firms, in the alternative securities market, may be inappropriate as study sampled listed firms on the main board of Nigerian Stock Exchange.
Practical implications
Those charged with governance should be concerned with the investment and management of IC as it enhances the economic value and operating cash flow in line with the resource-based theory.
Originality/value
This study is first to consider the ICE study across all sectors in the Nigerian economy using modified Pulic value added intellectual capital. The study controls for heteroscedasticity and endogeneity issues by adoption of two-step dynamic system GMMs.
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Hisbah is one of the distinguished institutions that had emerged since the early days of the Islamic empire. Based on its cardinal duty to enjoin good and prohibit evil, over…
Abstract
Hisbah is one of the distinguished institutions that had emerged since the early days of the Islamic empire. Based on its cardinal duty to enjoin good and prohibit evil, over time, its functions gradually expanded, and its responsibilities increasingly grew. In light of the contemporary trend in establishing institutional framework for consumer protection, entrusting an agency with multifarious tasks may not be the best and effective way in handling consumer protection issues. Thus, this chapter attempts to explore the new paradigm of hisbah as a consumer protection institution in Malaysia with a special reference to the Islamic consumer credit industry. While utilising the doctrinal legal research methodology, relevant sources of law have been examined and analysed. This research finds that the classical hisbah institution provides a good reference point in establishing regulatory agency and dispute management body. Nevertheless, some modifications are required to remain relevant especially in terms of specialisation of role and function. Likewise, it is viewed that adjustment of the hisbah institution is also necessary regarding the characteristic of the muhtasib (ombudsman).
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Mohammed Saleh Alosani, Hassan Saleh Al-Dhaafri and Nasr Mohammed Mousa
The purpose of this study is to empirically investigate the influence of innovation orientation, information sharing and service innovation in United Arab Emirates (UAE…
Abstract
Purpose
The purpose of this study is to empirically investigate the influence of innovation orientation, information sharing and service innovation in United Arab Emirates (UAE) government institutions.
Design/methodology/approach
Using a convenient sample approach, data was obtained from the UAE government agencies. The various constructions were analysed using partial least squares structural equation modelling in SmartPLS.
Findings
The results show that innovation orientation has an impact on service innovation. Knowledge sharing also functions as a moderator in the link between innovation orientation and government service innovation.
Originality/value
This paper contributes both theoretically and practically. To the best of the authors’ knowledge, it is one of the first studies to examine direct correlations between innovation orientation and government service innovation, giving evidence of the moderating function of knowledge sharing in innovation orientation and service innovation.
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Saleh F.A. Khatib, Dewi Fariha Abdullah, Hamzeh Al Amosh, Ayman Hassan Bazhair and Ali Shariff Kabara
This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.
Abstract
Purpose
This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review.
Design/methodology/approach
A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background.
Findings
The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research.
Originality/value
The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.
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Fawaz Qasem, Mukhtar Ghaleb, Hassan Saleh Mahdi, Ahmed Al Khateeb and Hind Al Fadda
Based on an experimental study on English for Specific Purposes (ESP) students, at the Business Department at the University of Bisha, the purpose of the study is to examine the…
Abstract
Purpose
Based on an experimental study on English for Specific Purposes (ESP) students, at the Business Department at the University of Bisha, the purpose of the study is to examine the effect of chatbot use on learning ESP in online classrooms during COVID-19 and find out how Dialogflow chabot can be a useful and interactive online platform to help ESP learners in learning vocabulary well.
Design/methodology/approach
The research paper is based on an experimental study of two groups, an experiential group and a controlled group. Two tests were carried out. Pre-tests and post-test of vocabulary knowledge were conducted for both groups to explore the usefulness of using the Dialogflow chatbot in learning ESP vocabulary. A designed chatbot content was prepared and included all the vocabulary details related to words' synonyms and a brief explanation of words’ meanings. An informal interview is another tool used in the study. The purpose of using the interview with the participants was to elicit more data from the participants about using the chatbot and about how and in what aspects chatbot using the conversational program was useful and productive.
Findings
The findings of the study explored that the use of chatbots plays a major role in enhancing and learning ESP vocabulary. That was clear as the results showed that the students who used the chatbot Dialogflow in the experimental group outperformed their counterparts in the control group.
Research limitations/implications
The study displays an important pedagogical implication as the use of chatbots could be applied in several settings to improve language learning in general or learning ESP courses in particular. Chatbot creates an interesting environment to foster build good interactions where negotiation of meaning takes place clearly seems to be of great benefit to help learners advance in their L2 lexical development.
Originality/value
Examining and exploring whether the use of chatbots plays a major role in enhancing and learning ESP vocabulary in English as Foreign Language setting.
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Muneer M. Alshater, M. Kabir Hassan, Ashraf Khan and Irum Saba
Islamic finance is an alternative approach of financial intermediation based on risk-sharing and asset-backed operations, which evolved substantially in recent years in academic…
Abstract
Purpose
Islamic finance is an alternative approach of financial intermediation based on risk-sharing and asset-backed operations, which evolved substantially in recent years in academic research raising the need for quantitative studies to address the intellectual development and scientific performance of this field. This study aims to provide quantitative statistics and comprehensive review of the key influential and intellectual structure of Islamic finance literature.
Design/methodology/approach
The authors apply the trending and cutting-edge quali-quantitative approach of bibliometric citation analysis. This study reviews 1,940 English studies and review papers published in scientific journals indexed by the Scopus database from 1983 to 2019. RStudio, VOSviewer and Excel’s software are used to analyze the collected data and apply the bibliometric tests.
Findings
The results identify the leading academic authors, journals, institutions and countries with relation to Islamic finance. The authors also propose six main research themes in this field, which are as follows: Islamic finance – fundamentals, growth and legitimacy; customer’s attitude and perception toward Islamic finance; accounting and social reporting of Islamic finance; performance and risk management of Islamic finance; Islamic financial markets; and efficiency of Islamic financial institutions. Lastly, the authors identify research gaps in the existing Islamic finance literature and present 24 future research directions.
Research limitations/implications
The data in this study is confined only to the Scopus database of English papers and reviews. It also considers papers directly related to the field of Islamic finance.
Originality/value
To the best of the authors’ knowledge, this paper is one of the first to address the literature of Islamic finance from a bibliometric aspect. The results of this study along with future research questions will help researchers and practitioners to further explore and stand on firm quantitative bases regarding the scientific development of Islamic finance.
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Saleh F.A. Khatib, Dewi Fariha Abdullah, Ahmed Elamer and Saddam A. Hazaea
This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of…
Abstract
Purpose
This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research.
Design/methodology/approach
Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics.
Findings
The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance.
Research limitations/implications
Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments.
Originality/value
To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.
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