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Article
Publication date: 29 April 2024

Kapil Bansal, Aseem Chandra Paliwal and Arun Kumar Singh

Technology advancement has changed how banks operate. Modernizing technology has, on the one hand, made it simpler for banks to do their daily business, but it has also increased…

Abstract

Purpose

Technology advancement has changed how banks operate. Modernizing technology has, on the one hand, made it simpler for banks to do their daily business, but it has also increased cyberattacks. The purpose of the study is to to determine the factors that have the most effects on online fraud detection and to evaluate the advantages of AI and human psychology research in preventing online transaction fraud. Artificial intelligence has been used to create new techniques for both detecting and preventing cybercrimes. Fraud has also been facilitated in some organizations via employee participation.

Design/methodology/approach

The main objective of the research approach is to guide the researcher at every stage to realize the main objectives of the study. This quantitative study used a survey-based methodology. Because it allows for both unbiased analysis of the relationship between components and prediction, a quantitative approach was adopted. The study of the body of literature, the design of research questions and the development of instruments and procedures for data collection, analysis and modeling are all part of the research process. The study evaluated the data using Matlab and a structured model analysis method. For reliability analysis and descriptive statistics, IBM SPSS Statistics was used. Reliability and validity were assessed using the measurement model, and the postulated relationship was investigated using the structural model.

Findings

There is a risk in scaling at a fast pace, 3D secure is used payer authentication has a maximum mean of 3.830 with SD of 0.7587 and 0.7638, and (CE2).

Originality/value

This study focused on investigating the benefits of artificial intelligence and human personality study in online transaction fraud and to determine the factors that affect something most strongly on online fraud detection. Artificial intelligence and human personality in the Indian banking industry have been emphasized by the current research. The study revealed the benefits of artificial intelligence and human personality like awareness, subjective norms, faster and more efficient detection and cost-effectiveness significantly impact (accept) online fraud detection in the Indian banking industry. Also, security measures and better prediction do not significantly impact (reject) online fraud detection in the Indian banking industry.

Details

International Journal of Law and Management, vol. 67 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 20 May 2024

Anuj Aggarwal, Sparsh Agarwal, Vedant Jaiswal and Poonam Sethi

Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal…

Abstract

Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal interventions, developing into an effective instrument for stakeholders and society in general.

Purpose: The core objectives of the study include: identifying journals/publications responsible for publishing CG studies in India, key CG issues covered by CG researchers, the amount of high-impact CG literature across different time periods, sectors/industries covered by CG researchers and different research instruments (quantitative or qualitative) used in CG studies in India.

Design/methodology: The chapter used a sample of 130 corporate governance studies that fulfil the selection criteria, drawn from the repository of over 100 reputed journals that are either recognised by the Australian Business Deans Council (ABDC) or indexed by SCOPUS. A systematic literature review has been carried out pertaining to CG issues in India, based on various statistical tools, data, industries, research outlets & citations, etc.

Findings: The results show an overwhelming number of studies have assessed the relationship between CG variables and firm performance, which could be measured through a variety of performance metrics such as ROA and ROI. Apart from empirical analysis, many conceptual studies use repetitive basic statistical tools like descriptive statistics or regression analysis. The chapter offers insights into current achievements and future development.

Originality/value: This bibliometric study is a useful guide for policymakers, corporate leaders, research organisations and management faculty to draw insights from work produced by eminent researchers in GC in India.

Details

Sustainable Development Goals: The Impact of Sustainability Measures on Wellbeing
Type: Book
ISBN: 978-1-83549-460-8

Keywords

Book part
Publication date: 7 October 2020

Alun Epps

By the end of this chapter on minors, internet-enabled devices and online shopping behaviour, readers will be able to

  • Identify fundamental benefits and harm engendered when minors…

Abstract

Learning Outcomes

By the end of this chapter on minors, internet-enabled devices and online shopping behaviour, readers will be able to

  • Identify fundamental benefits and harm engendered when minors have unlimited access to internet-enabled devices

  • Locate the main catalysts of benefit and harm to minors due to internet usage

  • Show how a priori studies have created a rich and balanced narrative in the field of benefits and harm of the internet to minors

  • Argue how the benefits outweigh the harm (or vice versa) impacting on minors in unlimited use of the internet

  • Develop strategies to enhance the benefits and limit the harm caused by unlimited access to the internet

Identify fundamental benefits and harm engendered when minors have unlimited access to internet-enabled devices

Locate the main catalysts of benefit and harm to minors due to internet usage

Show how a priori studies have created a rich and balanced narrative in the field of benefits and harm of the internet to minors

Argue how the benefits outweigh the harm (or vice versa) impacting on minors in unlimited use of the internet

Develop strategies to enhance the benefits and limit the harm caused by unlimited access to the internet

Open Access
Article
Publication date: 30 July 2024

Ferdy Putra

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how…

1162

Abstract

Purpose

This research is designed to analyze the effectiveness of the audit committee, nomination and remuneration committee, and ownership structure on company performance and how COVID-19 moderates the influence of these governance mechanisms on company performance.

Design/methodology/approach

437 annual reports of Indonesian manufacturing companies from 2018 to 2021 were used as research samples using multiple regression analysis and moderated regression analysis.

Findings

Good corporate governance plays a role in improving company performance. The presence of COVID-19 affects corporate governance, thereby reducing performance, but good corporate governance can limit this impact.

Practical implications

This research helps companies understand the effectiveness of the supervisory function in improving company performance. This research provides input for companies, regulators, and policymakers to pay attention to good corporate governance, especially when facing a crisis.

Originality/value

To my knowledge, research that examines corporate governance mechanisms and company performance related to COVID-19 and investigates whether COVID-19 moderates the influence of corporate governance mechanisms on company performance has never been conducted.

Details

Asian Journal of Accounting Research, vol. 9 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 20 November 2024

Clifford Reuben D'Costa, Rohit Prabhudesai, Sankalp Purushottam Naik, Ch V V S N V Prasad and Mahima Mishra

This study aims to understand the relationship between a company’s sustainability (ESG) disclosures and its valuation. In addition, it also seeks to analyse the moderating effect…

Abstract

Purpose

This study aims to understand the relationship between a company’s sustainability (ESG) disclosures and its valuation. In addition, it also seeks to analyse the moderating effect of firm size on the association between ESG disclosures and firm valuation.

Design/methodology/approach

The NIFTY 200 index comprising India’s top 200 companies by market capitalisation from different industrial sectors was chosen for this study. The sample period was from 2017 to 2022. The fixed effect regression analysis was conducted on the panel data for analysis purposes.

Findings

A positive influence of ESG disclosures on firm value was observed, primarily owing to the environmental and social disclosures. Interestingly, the moderating impact of firm size on the linkage between ESG disclosures and firm value was found to be negative.

Originality/value

Most extant literature show a positive association between ESG disclosures and firm valuation, which was also observed in our study. However, the study results indicate that larger firms are less likely to benefit from the ESG – firm valuation relationship rather than small firms. This could have key policy-level implications for smaller firms from emerging nations that usually refrain from sustainability disclosures.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 10 August 2020

Arsalan Mujahid Ghouri, Venkatesh Mani, Mustafa R. Khan, Naveed R. Khan and Anugamini Priya Srivastava

The purpose of this study is to assess the key determinants of green human resource management (GHRM) and investigate its impact on environmental performance (EP) and business…

2825

Abstract

Purpose

The purpose of this study is to assess the key determinants of green human resource management (GHRM) and investigate its impact on environmental performance (EP) and business performance (BP).

Design/methodology/approach

The research employed SmartPLS 3 and follows a cross-sectional research design. Data from 179 employees were collected using a convenience sampling technique from the firms that adopted GHRM practices.

Findings

The research found a significant relationship of GHRM with EP and also reported the significant relationship between EP and BP. Moreover, EP significantly mediates the relationship of GHRM with BP.

Research limitations/implications

A relatively small sample size of employees was used that may suggest the need for a diverse and more representative sample. The paper is based on data collected from the Malaysian manufacturing industry – other economic sectors and Asian countries may offer different results.

Practical implications

The paper identifies the need for incorporating GHRM practices and culture at the workplace to encourage positive green behavior in employees which will increase the EP and BP of the firm.

Originality/value

This paper reported the initial empirical findings after the March 7th incident on EP of businesses in Malaysia, where businesses have initiated the adoption of GHRM practices.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 30 June 2021

Mohammed Bajaher, Murya Habbash and Adel Alborr

This paper aims to examine whether board governance mechanisms and ownership structure play a role in foreign investors’ decisions when buying shares in Saudi listed companies

Abstract

Purpose

This paper aims to examine whether board governance mechanisms and ownership structure play a role in foreign investors’ decisions when buying shares in Saudi listed companies

Design/methodology/approach

Foreign investment in the Saudi capital market started in 2015 and reached a peak in 2019, with corporate governance regulations having been updated in 2017. The authors tested the proposed relationships using hand collected data for all Saudi non-financial firms in 2019.

Findings

This study found that it does not play a role in attracting foreign investment in the Saudi capital market. Foreign investors also seem to avoid firms with concentrated ownership that either have high government or director ownership; however, accounting and market variables show significant impact on foreign investors' decisions. The outcomes of this study provide empirical evidence that current foreign investors in the Saudi stock market do not place enough merit on board governance and their investment decisions tend to depend on share performance. Thus, the results show that the current governance changes and capital market regulations in Saudi Arabia may not have been sufficient to stimulate the inflow of institutional foreign investment to the country to date, but rather they have attracted individual retail foreign investors.

Originality/value

This empirical study is one of only a small number of studies to investigate the impact of internal corporate governance on foreign ownership in developing countries and the first in the Saudi context. In fact, most previous governance research in Saudi Arabia focused on how board governance and ownership structure influences firm performance. A review of the prior studies found that only Badawi et al. (2019) examined the determinants of foreign ownership among Saudi listed firms. Thus, the present investigation extends that study by examining the role of board governance in attracting foreign investors.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 4 February 2025

Latika Sharma, Himanshu Bagdi, Hemantkumar P. Bulsara and Ruchita Lodaliya

Entrepreneurial intention is crucial in both entrepreneurship literature and practice. However, limited information exists regarding entrepreneurs’ intentions in the realm of…

Abstract

Purpose

Entrepreneurial intention is crucial in both entrepreneurship literature and practice. However, limited information exists regarding entrepreneurs’ intentions in the realm of social enterprise creation. This study aims to determine the social entrepreneurial intentions of Generation Z students within the Indian environment by utilising the theory of planned behaviour (TPB) and its applicability using personality factors like risk-taking ability, proactivity, empathy and emotional intelligence.

Design/methodology/approach

A survey method was used, and data was collected by Generation Z individuals at three public universities in India using a self-administered questionnaire. The study used a purposive sampling technique, and further, the model was tested using the partial least square-structural equation modelling technique.

Findings

The study findings supported the proposed model of extended TPB, demonstrating that factors such as emotional intelligence, risk-taking ability and proactiveness are found prominent in Indian students. Furthermore, the role of gender as a control variable reflected no effect on social entrepreneurial intentions.

Originality/value

This research enhances the literature on social entrepreneurship by offering novel insights into social entrepreneurial intention. It is among the pioneers of its type to examine social entrepreneurial intent concerning personality factors among students of higher education institutions. This study provides interesting insights for universities and policymakers since they play a crucial role in promoting these antecedents through education and stimulation by enhancing entrepreneurial culture in developing countries.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 28 April 2022

Avinash D. Pathardikar, Praveen Kumar Mishra and Sangeeta Sahu

This paper aims to examine the effect of procedural justice on affective commitment, through the mediating of organizational trust and job satisfaction.

Abstract

Purpose

This paper aims to examine the effect of procedural justice on affective commitment, through the mediating of organizational trust and job satisfaction.

Design/methodology/approach

Data were collected from 305 executives working in eight large cement organizations through a standardized questionnaire. Confirmatory factor analysis, structural equation modelling and mediation analysis were performed to examine the relationship.

Findings

Procedural justice significantly influenced job satisfaction and organizational trust directly. Organizational trust and job satisfaction are partially mediated by organizational justice and affective commitment. Interestingly, procedural justice does not influence affective commitment directly.

Originality/value

Procedural justice and affective commitment are crucial aspects of an organization. Limited research has been conducted linking procedural justice, organizational trust, job satisfaction and affective commitment. This study was conducted in the South Asian country of India, where power-distance prevails

Details

Journal of Asia Business Studies, vol. 17 no. 2
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 11 February 2025

Ritu Rani, Prihana Vasishta, Anju Singla and Nidhi Tanwar

With growing global emphasis on sustainability, environmental, social and governance (ESG) and corporate social responsibility (CSR) has become a key focus for businesses striving…

Abstract

Purpose

With growing global emphasis on sustainability, environmental, social and governance (ESG) and corporate social responsibility (CSR) has become a key focus for businesses striving to balance profit with social and environmental responsibility. The purpose of this study is to analyze the publication trends, influential sources, authors and countries on ESG literature as well as highlighting future research themes and directions in ESG and CSR domain.

Design/methodology/approach

This study examined 783 documents published between 2008 and 2024 from two major databases including Scopus and Web of Science by using Biblioshiny (R Studio) and VOSviewer for thematic analysis and network cluster analysis, respectively.

Findings

The findings demonstrate significant growth in ESG and CSR research, with an upward publication metrics and citation rates. The highest numbers of publications are from developed countries such as USA, China and UK and key journals include Finance Research Letters and Journal of Sustainable Finance and Investment. The cluster analyses identified five key clusters: Transforming Responsible Investing into ESG Investment, Nexus of ESG Practices, Financial Outcomes and Stakeholder Engagement, Aligning ESG Practices with Technological Innovation, Governance and Ethics in Sustainability: CSR-Driven Reporting Practices and ESG Integration and Financial Sustainability.

Originality/value

This study delineates a comprehensive bibliometric analysis by using a unique diverse keyword search strategy to encompass various aspects of ESG literature and filling gaps in previous studies that relied on limited databases and search query.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

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