This study aims to explore the moderating role of corporate governance index between environmental disclosure and idiosyncratic risk.
Abstract
Purpose
This study aims to explore the moderating role of corporate governance index between environmental disclosure and idiosyncratic risk.
Design/methodology/approach
Governance index constructed on the basis of principle component analysis (PCA) that comprised Board Duality (BD), Board Size (BS), Board Independent (BI) and Board Meeting (BM). Collected panel data of 103 nonfinancial companies listed in stock exchanges of Pakistan and India for the period 2013–2020. To address the issue of endogeneity, this study used generalized methods of moments (GMM).
Findings
This study revealed that corporate governance index negatively modifies the relationship between environmental disclosure and idiosyncratic risk for both Pakistan and India scenario. Findings of the study also disclosed environmental disclosure has positive significant impact on idiosyncratic risk in case of Pakistan, whereas it has a negative significant impact in case of India.
Research limitations/implications
The major limitation of the study is availability of environmental disclosure data, future researchers may extend time period and add other emerging economies for analysis. Moreover, assumption of objectivity in the evaluation of environmental disclosure is another limitation of the study. Future research should examine the standard of environmental actions that businesses declare. This study used CAPM model to measure idiosyncratic risk, and future studies suggest measure idiosyncratic risk by using Fama & French four and five factors model for better results and robustness.
Practical implications
Study provides guidelines to investors for choosing stock for investment and also helpful for management to minimize agency problems through better governance mechanisms. Furthermore, study has deep implications for CEOs, portfolio managers, researchers and academics.
Originality/value
The study intended to empirically examine the moderation of Corporate Governance Index between the relationship of Environmental Disclosure and Idiosyncratic Risk.
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Zeeshan Ahmed Bhatti, Ghulam Ali Arain, Hina Mahboob Yasin, Muhammad Asif Khan and Muhammad Shakaib Akram
Drawing on social identity theory and prosocial behaviour research, this study explores how people's integration of their offline and online social activities through Facebook…
Abstract
Purpose
Drawing on social identity theory and prosocial behaviour research, this study explores how people's integration of their offline and online social activities through Facebook cultivates their Facebook citizenship behaviour (FCB). It also offers further insight into the underlying mechanism of offline and online social activity integration - FCB relation by investigating people's social identification with their offline and online social groups as possible mediators.
Design/methodology/approach
Based on social identity theory (SIT) literature, community citizenship behaviour and offline-online social activity integration through Facebook, we developed a conceptual model, which was empirically tested using data from 308 Facebook users
Findings
The results confirm that the participants' offline-online social activity integration via Facebook is positively linked to their FCB. Further, the integration of offline and online social activity through Facebook positively affects how a person identifies with their offline and online social groups, which in turn causes them to display FCB. In addition, offline/online social identification mediates the integration – FCB relation.
Practical implications
In practice, it is interesting to see people's tendency towards altruistic behaviours within groups they like to associate themselves with. Those who share their Facebook network with their offline friends can use such network to seek help and support.
Originality/value
From a theoretical perspective, unlike past research, this study examines how individuals' offline-online social activity integration via Facebook helps them associate with groups. In addition, this study investigates social identification from an offline and online perspective.
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Dewan Mahboob Hossain and Md. Saiful Alam
The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.
Abstract
Purpose
The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.
Design/methodology/approach
To fulfil this objective, a discourse analysis was conducted on the latest annual reports of ten renowned NGOs in Bangladesh. The findings were interpreted from the impression management perspective.
Findings
It was found that the NGOs of Bangladesh are highlighting several social inequality issues such as poverty, gender inequality, inequality related to getting healthcare, legal and education facilities, etc. in their annual reports. Several impression management tactics were applied in the narratives of the annual reports. The NGOs portrayed themselves as “problem solvers” who are the saviors of distressed people.
Practical implications
This study will facilitate improving the understanding of NGO communication. Policymakers will be able to understand the disclosures of NGOs and consider the necessity to provide guidance that may lead to better information dissemination through reports.
Originality/value
This study will contribute to the limited literature on NGO disclosures from the context of developing economies. In the context of NGO, this research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.
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Dewan Mahboob Hossain, Mohammed Mehadi Masud Mazumder and Md. Saiful Alam
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking…
Abstract
Purpose
The main objective of this article is to explore the rhetorical persuasive strategies in the climate change-related disclosures of the annual reports of Bangladeshi banking companies.
Design/methodology/approach
To fulfil this objective, content and rhetorical analyses are conducted on the climate change-related disclosures in the annual reports of Bangladeshi banks. The analysis is interpreted with the help of Aristotle’s rhetorical appeals (ethos, logos and pathos).
Findings
Evidence suggests that Bangladeshi banks disclose climate change-related issues in annual reports. These issues include demonstrating a genuine concern for climate change and exhibiting commitment to green finance and investment, paper and energy conservation, tree plantation, biodiversity and climate change risk funds. They also underscore challenges linked to carbon emissions, air pollution, and natural disasters. These disclosures are persuasive, and rhetorical strategies such as ethos, logos, and pathos are evident. However, the disclosures lacked consistency and comparability because of the absence of reporting regulations and a prescribed framework.
Practical implications
This study informs managers and policymakers about climate change disclosures in Bangladesh, particularly within the banking industry. The research suggests the need for improved reporting consistency and comparability, potentially achieved through standardised climate change reporting guidelines and mandatory requirements.
Originality/value
This paper’s uniqueness lies in its application of Aristotle’s rhetorical triangle to enhance our understanding of how banking companies in a developing economy strategically employ climate change-related disclosures to influence readers. Rhetorical analysis is limitedly used by accounting scholars in analysing corporate climate-change disclosures.
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Muhammad Sabbir Rahman, Mahafuz Mannan and Mohammad Mahboob Rahman
From the perspective of developing countries, studies regarding the behavioral effects of quitting tobacco consumption on emerging psychological determinants are limited. The…
Abstract
Purpose
From the perspective of developing countries, studies regarding the behavioral effects of quitting tobacco consumption on emerging psychological determinants are limited. The purpose of this paper is to examine the influence of emotional intelligence (EI), social norms, susceptibility and self-efficacy on the behavioral effects of quitting tobacco consumption among young smokers in developing countries.
Design/methodology/approach
By reviewing existing literature, this study developed a conceptual model to test the influences of significant psychological determinants in regards to a young smoker’s intention to quit smoking. Accordingly, a survey instrument was designed to collect data from young smokers in Bangladesh using the convenience sampling method. A total of 500 self-administered questionnaires were distributed, out of which only 400 questionnaires were used in final data analysis. This study applied partial least square structural equation modeling (PLS-SEM) to test the proposed model.
Findings
Perceived EI, perceived social norms and perceived susceptibility were found to have significant direct positive effects on intention to quit smoking. Perceived susceptibility and perceived self-efficacy were observed to have moderating effects on intention to quit smoking through perceived EI and perceived social norms respectively. However, perceived self-efficacy was not found to have any significant direct effect on intention to quit smoking.
Originality/value
This is the first study of its kind which combined EI, susceptibility, self-efficacy, and social norms in one theoretical framework to explain a young smoker’s intention to quit smoking. Also, in the context of Bangladesh and similar developing countries, there are no such studies which used the psychological components investigated in this study to predict a young smoker’s intention to quit smoking. Thus, the findings bring us closer to the goal of a tobacco-free society by allowing policy makers, NGOs, broader communities, and ultimately individual citizens to understand the psychological predictors of quitting tobacco consumption among young smokers in developing countries.
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Md. Saiful Alam and Dewan Mahboob Hossain
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in…
Abstract
Purpose
The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.
Design/methodology/approach
To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.
Findings
It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.
Originality/value
The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
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Kamran Akhtar Siddiqui, Muhammad Mujtaba Asad and Amjad Ali Rind
English is the language of global communication, worldwide mobility, job progress, and access to new information and research. Given the numerous roles that English plays in…
Abstract
Purpose
English is the language of global communication, worldwide mobility, job progress, and access to new information and research. Given the numerous roles that English plays in today's society, higher education institutes (HEIs) all over the world are pursuing English-medium education. For Pakistan, however, English-medium education is a colonial legacy rather than a deliberate choice. Research suggests that English-medium education is not devoid of controversy in higher education in Pakistan; nonetheless, students have to seek English-medium education in universities to compete with the world. In fact, being committed to SDG 4.7 Education for sustainable development and global citizenship, Pakistan is supposed to educate its citizens to become global citizens, for which English-medium education is essential. Given the fact that each of the five provinces of Pakistan has a distinct culture and sub-cultures, it is important to see how Pakistani students’ attitudes to English-medium education to become global citizens are different based on their cultural identities. Therefore, the present study aims to analyze undergraduates’ attitudes toward English-medium education based on their cultural identities to become global citizens.
Design/methodology/approach
Under the quantitative research paradigm, the present research adopted a comparative design. One hundred and fifty undergraduates participated in the study. The data were collected using a 15-item questionnaire on a 5-point Likert scale, and it was analyzed using the Statistical Package for Social Science (SPSS) version 27.0.
Findings
The results of the study revealed that participants regardless of their cultural identities have positive attitudes towards English-medium education as they believe it to be a source of career development, and improvement of their language, communication, and interpersonal skills. The participants also did not see English-medium education posing any threat to traditional culture and local languages. The findings of the present study also revealed that there is no statistical difference across the different categories of cultural identity.
Practical implications
The findings of the present study regarding students’ attitudes toward English-medium education will have implications for policymakers and university administration. Since cultural identity does not hinder acceptance of English-medium education, students’ positive attitudes can help policymakers promote multilingualism and English-medium education for career development. However, high-quality English language programs are crucial for maximizing the benefits. Likewise, positive attitudes of students towards English-medium education in Pakistan suggest students’ openness to intercultural dialogue. Therefore, university administration can further enhance student exchange programs for transnational research and development. Likewise, the study implies that cultural identity may not hinder English-medium education implementation in developing countries provided that practical benefits like career advancement and communication skill are emphasized.
Originality/value
The study is unique in the sense that it analyses undergraduates’ attitudes towards English-medium education concerning students’ cultural identities and global citizenship which have not been studied previously.
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Md. Mamunur Rashid, Md. Mohobbot Ali and Dewan Mahboob Hossain
The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and…
Abstract
Purpose
The purpose of this study is to review the empirical studies that have focused on the adoption, benefits and contingencies of strategic management accounting (SMA) practices and the effects of adoption on firm performance.
Design/methodology/approach
The study has highlighted empirical studies conducted on SMA practices in the context of both developed [1] and developing economies. In reviewing the literature, the study focuses on the findings of developed economy separately from that of developing economy to get more insight into the differences in the practices of the two set of economies. Based on the review, avenues for future research studies are outlined.
Findings
The review of extant literature reveals that several SMA techniques such as competitor accounting, strategic pricing, benchmarking and customer accounting have been highly or moderately adopted in several developed countries while majority of other techniques remained at the bottom line of the adoption status. However, the review demonstrates substantial differences in the SMA practices between the two set of economies in terms of the level of adoption, contingent factors and the effects of adoption.
Originality/value
The study attempts to focus on empirical studies that have concentrated exclusively on SMA practices. The adoption status, benefits derived, contingent factors affecting the adoption decision and the effect of adopting a package of SMA techniques on several aspects of firm performance are presented in the context of both developed and developing economies.
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Muhammad Mahboob Ali, José G. Vargas-Hernández and Jorge H. Zamudio-Abdala
This chapter explores the transformative potential of green innovation within the informal manufacturing sector of Bangladesh. It presents an empirical analysis aimed at…
Abstract
This chapter explores the transformative potential of green innovation within the informal manufacturing sector of Bangladesh. It presents an empirical analysis aimed at uncovering the economic benefits derived from integrating green innovation practices into informal enterprises. Through a comprehensive field investigation, the study highlights how green initiatives can act as catalysts for enhancing economic performance, promoting sustainability, and improving competitiveness in a market increasingly conscious of environmental impact. The research adopts a qualitative methodology, engaging with a variety of stakeholders including small-scale manufacturers, local entrepreneurs, and policy-makers within the Comilla district of Bangladesh. It identifies key challenges and opportunities faced by informal enterprises in adopting green technologies and practices. The findings suggest that, despite existing barriers, there is a notable enthusiasm and potential for green innovation as a means to achieve economic growth and environmental sustainability simultaneously. Key insights reveal the importance of supportive policies, access to green finance, and the need for awareness and training programs for the needs of the informal sector. This chapter argues that fostering a conducive ecosystem for green innovation not only contributes to the economic enhancement of informal manufacturers but also aligns with broader national goals of sustainable development. This analysis contributes to the discourse on environmental sustainability and economic development by providing evidence-based recommendations for integrating green innovation into the informal manufacturing sector of Bangladesh, offering a scalable model for similar economies globally.
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This study aims to explore computer-assisted language learning (CALL) activities to improve the English essay writing of Pakistani university students. It highlights the role of…
Abstract
Purpose
This study aims to explore computer-assisted language learning (CALL) activities to improve the English essay writing of Pakistani university students. It highlights the role of CALL in the language proficiency model cognitive academic language proficiency (CALP), which can enable second language learners to engage in more critical thinking skills effectively. Furthermore, it aims to explore English language teachers’ experience about the use of CALL-based activities in English language classrooms or labs.
Design/methodology/approach
This study followed a pre-post study design to examine whether the structure of an essay and computer-based activities helped to improve English language proficiency among non-native speakers. This design is adopted to investigate the effects of CALL activities on students’ English essays. This study used data from 198 students and after this, four English teachers were interviewed to know their opinions and observations about these CALL-based activities and students’ essay writings. Pre- and post-test data was analysed in percentages and further examined through a t-test. The findings of teachers’ interviews were further analysed through Nvivo software to develop an understanding of research questions through significant themes.
Findings
The pre-test results confirmed that students’ language proficiency is underdeveloped and informal. Students needed help constructing introductory paragraphs with the reader’s hook, background information, three-point thesis statement and transitional hook. Whereas, post-test results showed that students’ English language proficiency in essay writing was found improved with the use of technological tools and CALL-based activities. Furthermore, it was observed that structure and teacher feedback in essay writing are vital for English proficiency.
Originality/value
This study benefits English language teachers, administrators, language policymakers and syllabus designers at colleges and universities. The debate over how to improve English language proficiency and academic achievement presents diverse challenges across several countries. Non-native speakers, at an undergraduate level, can significantly improve academically and become proficient in English essay writing with the help of structural guidelines and the use of educational technology. This article demonstrates a two-way process to improve an objective definition of English language development, which is conceivable if the technology is adopted.