Search results

1 – 10 of 28
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 25 December 2024

Minhajul Islam Ukil, Muhammad Shariat Ullah, K.M. Zahidul Islam, B M Razzak, George Saridakis and Saeed M Alamoudi

Entrepreneurship is often seen as a journey filled with emotions. However, the literature lacks an empirical framework for how emotions relate to entrepreneurial intention…

49

Abstract

Purpose

Entrepreneurship is often seen as a journey filled with emotions. However, the literature lacks an empirical framework for how emotions relate to entrepreneurial intention. Drawing upon an extended view of the theory of planned behavior (TPB) that emotions may have a direct and/or indirect effect on intention, this study investigates how positive and negative emotions influence entrepreneurial intention.

Design/methodology/approach

Applying the partial least squares structural equation model in SmartPLS 4, the hypothesized relationships were examined with a sample of 553 survey respondents from Bangladesh during and after the COVID-19 pandemic. All respondents were Bangladeshi nationals.

Findings

This study found that positive emotions have both significant direct and indirect effects, whereas negative emotions only have a significant indirect effect on entrepreneurial intention through personal attitudes and perceived behavioral control. Contrary to the extant understanding, this study found no significant relationship between subjective norms and entrepreneurial intention. Notably, the results did not vary between the during- and post-COVID-19 periods.

Originality/value

This study adds valuable insights into the relatively unexplored field of entrepreneurial intention by extending the TPB and demonstrating how emotions relate to entrepreneurial intention.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Available. Open Access. Open Access
Article
Publication date: 29 April 2021

Naznin Sultana Chaity and K.M. Zahidul Islam

The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management…

4549

Abstract

Purpose

The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM).

Design/methodology/approach

Archival data of listed private commercial banks of Dhaka Stock Exchange over the period of 2007–2016 relating to corporate governance and earnings management are collected and analyzed using parametric and non-parametric methods (efficiency analysis) and applying panel regression analysis.

Findings

The same distribution pattern and have low degree of the correlation (0.248) among them. It is found that private commercial banks of Bangladesh, on average, display efficiency level of 80.84%. The average value of discretionary loan loss provision (i.e. measure of earnings management) is 0.4249 and this indicates the presence of earnings management. The relation between earnings management and efficiency score in both cases of two-step system generalized methods of moments (GMMs) and difference GMM are found to be negative. The negative coefficients (−0.7969 and −0.57) indicate that as the efficiency increases, the practice of earnings management by the private commercial bank reduces. By estimating efficiency based on corporate governance guidelines and detecting the existence of EM, the major contribution of the study is establishing the relationship between bank efficiency based on compliance with corporate governance guidelines and managerial practice of earnings management in Bangladesh. Empirical results of the study have also established the fact that the more efficient the management of the banks are, the less likely it will practice earnings management under the compliance of corporate governance guidelines in Bangladesh.

Research limitations/implications

This research study has some limitations. Only conventional banks are considered for the study, with the exception of Islamic banks. Comparison between conventional banks and Islamic banks could have been done.

Practical implications

Based on the literature study, the effectiveness of corporate governance aligns with decreasing agency conflict, protection of shareholders' interests and restrain management from self-serving activities (i.e. practice of earnings management). The empirical results of the study established these facts. Regulators should give more emphasis on effective implementation of good governance.

Originality/value

To the best of the authors' knowledge, this may be the first to empirically determine the relationship between efficiency estimation based on corporate governance and earnings management in case of listed commercial banks of Bangladesh.

Access Restricted. View access options
Article
Publication date: 7 March 2016

Mokter Hossain, K.M. Zahidul Islam, Mohammad Abu Sayeed and Ilkka Kauranen

– The purpose of this study is to pursue a comprehensive review of the progress of open innovation literature.

3531

Abstract

Purpose

The purpose of this study is to pursue a comprehensive review of the progress of open innovation literature.

Design/methodology/approach

Using a wide range of literature sources, altogether 293 articles relevant to the study’s objective were identified for statistical analysis. Moreover, contributory articles published from 2003 to June 2015 were included for content analysis.

Findings

The study contributes in two ways. First, based on content analysis of the selected contributory articles, the authors shed light on the overall development of the open innovation literature and highlight the findings of significant studies. Second, the authors provide a detailed picture of the progress of open innovation literature by analyzing the comprehensive set of articles. Total yearly publication activity was calculated, and publication activity in different disciplines was addressed. The study unveils most influential articles, authors and journals that have discussed open innovation. The geographical locations of influential articles and authors are revealed. Additionally, frequently used keywords are listed.

Originality/value

The authors present a new framework of open innovation research, highlight the progress of existing research and suggest avenues for future research.

Details

Journal of Science & Technology Policy Management, vol. 7 no. 1
Type: Research Article
ISSN: 2053-4620

Keywords

Access Restricted. View access options
Article
Publication date: 17 June 2021

Nurul Amirah Ishak, Md Zahidul Islam and Wardah Azimah Sumardi

This paper aims to review existing literature on the role of human resource management (HRM) practices in nurturing employee’s organisational commitment (OC), which subsequently…

1044

Abstract

Purpose

This paper aims to review existing literature on the role of human resource management (HRM) practices in nurturing employee’s organisational commitment (OC), which subsequently promoting knowledge transfer (KT) within an organisation and propose a conceptual framework for future empirical research.

Design/methodology/approach

An extensive review of existing literature was undertaken in an attempt to build the conceptual model for KT.

Findings

The proposed conceptual framework illustrates the role of OC as a focal mediating mechanism in fostering KT. This paper identifies “high commitment” HRM (HCHRM) (e.g. staffing, job design, training and development, performance appraisal and reward system) as the factors influencing the development of OC, which subsequently affecting KT (i.e. knowledge sharing and application). Also, this paper integrates the potential moderating roles of leader-member exchange (LMX) between HCHRM practices-OC, as well as information and communication technology support in the OC-KT linkage into the proposed framework.

Research limitations/implications

This paper presents a comprehensive view of fostering KT. However, the major limitation of this paper is that it remains at a conceptual level. Further empirical investigations would be helpful to test propositions, hence validating the proposed conceptual framework.

Practical implications

The proposed conceptual framework could serve as practical guidance for managers and/or practitioners in developing policies that will facilitate KT in business organisations.

Originality/value

While KT is often viewed as a single phenomenon, this paper considers the KT into two components (i.e, sharing and application) in accordance with the practice-based perspective on knowledge and behavioural approach to KT. In addition, the adoption of the general workplace commitment model in conceptualising KT could further validate its applicability in knowledge management research. Also, the integration of LMX as a moderator in the proposed framework could contribute to the scant research on LMX-related moderation models upon validation.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 53 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

Access Restricted. View access options
Article
Publication date: 1 August 2024

Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

433

Abstract

Purpose

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

Design/methodology/approach

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Findings

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations/implications

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Practical implications

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

Originality/value

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

Details

Asia-Pacific Journal of Business Administration, vol. 17 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

Access Restricted. View access options
Article
Publication date: 13 February 2024

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

1409

Abstract

Purpose

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Design/methodology/approach

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

Findings

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

Research limitations/implications

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

Practical implications

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

Originality/value

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Details

Asian Review of Accounting, vol. 32 no. 5
Type: Research Article
ISSN: 1321-7348

Keywords

Access Restricted. View access options
Article
Publication date: 14 March 2024

Adilah Hisa, Nurul Amirah Ishak and Md Zahidul Islam

This study aims to examine the impact of knowledge and skills acquisition from youth leadership programs on the extent of training transfer. Additionally, it explores the role of…

141

Abstract

Purpose

This study aims to examine the impact of knowledge and skills acquisition from youth leadership programs on the extent of training transfer. Additionally, it explores the role of self-esteem as a potential intervening mechanism in linking the acquired knowledge and skills to the transfer of training.

Design/methodology/approach

Using a non-probability purposive sampling, data were gathered from participants of youth leadership programs in Brunei. The study hypotheses were validated using multiple linear regression analysis and Hayes PROCESS macro.

Findings

The findings revealed that knowledge and skills acquisition positively affect the extent of training transfer among youth leadership program participants. Moreover, self-esteem is found to be a crucial mediator in the relationship between knowledge and skills acquired from youth leadership programs and the extent of training transfer.

Practical implications

The study suggests that to optimize the transfer of training in the youth leadership programs, relevant stakeholders – training providers, and practitioners – must prioritize not only the knowledge and skills acquisition but also the cultivation of participants’ self-esteem. To achieve this, a primary focus should be placed on the criticality of designing such programs to address these factors. Policymakers, particularly in Brunei, can enhance the leadership pipeline among the youth population and expedite progress toward achieving the national vision by aligning leadership development initiatives with the broader national development agenda.

Originality/value

Collectively, this study enhances understanding of training transfer in youth leadership development, an often-overlooked area in the literature.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 6
Type: Research Article
ISSN: 2042-3896

Keywords

Access Restricted. View access options
Article
Publication date: 2 October 2017

Safayet Rahman, Md Zahidul Islam and Annie Dayani Ahad Abdullah

The aim of this paper is to propose a conceptual framework of knowledge sharing for Bangladesh’s business organizations.

1041

Abstract

Purpose

The aim of this paper is to propose a conceptual framework of knowledge sharing for Bangladesh’s business organizations.

Design/methodology/approach

On the basis of previous literature, this paper proposed a framework for knowledge sharing.

Findings

This paper identified organizational commitment as a potential mediator for the relationship between organizational factors (organizational culture, leadership and structure) and knowledge sharing. In this paper, top management support and information and communication technology (ICT) support are also proposed as potential moderators that can affect knowledge sharing.

Research limitations/implications

This paper has identified several organizational factors to predict knowledge sharing. Future research with empirical evidence will validate this conceptual framework.

Practical implications

This paper will help business managers to understand knowledge sharing from a different perspective. Propositions of organizational commitment as a potential mediator and top management support and ICT support as potential moderators will provide managers with a better understanding of employees’ knowledge sharing behavior.

Originality/value

This paper adopted the general model of workplace commitment and integrated with organizational factors (organizational culture, leadership, structure, top management support and ICT support) to understand knowledge sharing for the business organizations of Bangladesh.

Access Restricted. View access options
Article
Publication date: 11 April 2023

M. Muzamil Naqshbandi, Ibrahim Kabir, Nurul Amirah Ishak and Md. Zahidul Islam

Drawing on the job demands-resources (JD-R) model, the authors examine how working in the hybrid workplace model (telework and flexible work) affects job performance via the…

10424

Abstract

Purpose

Drawing on the job demands-resources (JD-R) model, the authors examine how working in the hybrid workplace model (telework and flexible work) affects job performance via the intervening role of work engagement.

Design/methodology/approach

The authors adopted a quantitative approach and collected data from 277 employees working in universities in Nigeria. Partial least square structural equation modelling was used to analyse the data and test the hypotheses.

Findings

The findings reveal that flexible work, not telework, has a significant and positive effect on job performance. It also emerges that flexible work positively affects work engagement, and work engagement significantly mediates the relationship between flexible work and job performance. However, the findings do not support the effect of telework on work engagement and the mediating role of work engagement in the proposed relation between telework and job performance.

Originality/value

The paper provides fresh insights by linking the components of the hybrid workplace model with job performance and employee work engagement and extending the JD-R model to the hybrid workplace setting. The practitioners can benefit from the findings of this study by factoring in the importance of the hybrid workplace model in designing policies and procedures to promote job performance.

Access Restricted. View access options
Article
Publication date: 15 July 2022

Nurul Amirah Ishak, M. Muzamil Naqshbandi, Md. Zahidul Islam and Wardah Azimah Haji Sumardi

This study aims to examine the role of organisational commitment (affective, normative, continuance) in influencing employees’ knowledge application behaviour during the COVID-19…

892

Abstract

Purpose

This study aims to examine the role of organisational commitment (affective, normative, continuance) in influencing employees’ knowledge application behaviour during the COVID-19 pandemic. This study also probes the moderating role of leader–member exchange (LMX) in the association between organisational commitment and knowledge application.

Design/methodology/approach

This study used a sample of 206 employees working in various private sector organisations in Brunei Darussalam. Structural equation modelling using Smart-PLS was used to test the hypothesised relationships.

Findings

The findings show that affective and normative organisational commitment spurred employees’ knowledge application behaviour significantly during the COVID-19 crisis. However, the moderating effect of LMX could not be established in this study.

Practical implications

The findings provide managers with insights into the crucial role organisational commitment can play in encouraging knowledge application in an organisation.

Originality/value

Studies exploring the enabling factors of knowledge application are scarce, especially in the context of a global crisis such as the COVID-19 pandemic. This study develops a model and empirically validates the importance of organisational commitment for knowledge application amidst the COVID-19 pandemic. This study also provides insights for managers into how LMX can affect knowledge application outcomes, particularly during uncertain times.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 53 no. 2
Type: Research Article
ISSN: 2059-5891

Keywords

1 – 10 of 28
Per page
102050