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Article
Publication date: 1 July 2014

Mohamed M. Shamil, Junaid M. Shaikh, Poh-Ling Ho and Anbalagan Krishnan

Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of…

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Abstract

Purpose

Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka.

Design/methodology/approach

A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression.

Findings

This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting.

Originality/value

This is the first study to examine the influence of board characteristics on sustainability reporting in Sri Lanka, considered as a developing economy with an emerging equity market.

Details

Asian Review of Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 25 July 2023

Meenal Kumar and Smita Khan

This study attempts to conduct a post-occupancy assessment of the primary technical, functional and behavioral features in a student housing facility at the Visvesvaraya National…

193

Abstract

Purpose

This study attempts to conduct a post-occupancy assessment of the primary technical, functional and behavioral features in a student housing facility at the Visvesvaraya National Institute of Technology campus in Nagpur, India to see if the students are satisfied with the residential hostel's environs and facilities.

Design/methodology/approach

The study reviews knowledge areas pertinent to the technical, functional and behavioral performance of student housing facilities by looking at the body of accessible literature. Even though the literature review gave a thorough overview of the broad issues, it was essential to learn about the situation as it is and addresses the specific issues brought up to undertake a thorough evaluation, just as every in-depth study depends on a reliable methodology. Therefore, a methodology appropriate for the research was developed, which helped in identifying relevant attributes for the questionnaire to be used for the survey. This aided in analyzing the building's performance evaluation through the sole users of the hostel which are the students. The survey data is analyzed by statical methods using SPSS software to identify the key determinants of satisfaction in students' residential hostels and if these are affected by the gender of the students.

Findings

The survey results were examined to determine the level of satisfaction with the selected performance aspects, and the major determinants governing it. The findings concluded that most of the technical and functional determinants of satisfaction in hostels are identified the same by both genders, except for some of the attributes in behavioral elements. The research looked at how well key success elements in the student housing facility had been implemented.

Research limitations/implications

Research is carried out in CFTI only wherein architecture is one of the branches.

Originality/value

Planning professionals, architects, housing managers and facility managers involved in the design, construction and management of student housing facilities might benefit from feedback from a post-occupancy evaluation. The post-occupancy study can therefore aid in continually enhancing the standard and effectiveness of the facilities for planning, constructing, managing and maintaining student residential housing.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 18 no. 2
Type: Research Article
ISSN: 2631-6862

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Article
Publication date: 18 August 2023

Mohamed Mihilar Shamil, Dulni Wanya Gooneratne, Dasitha Gunathilaka and Junaid M. Shaikh

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

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Abstract

Purpose

This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.

Design/methodology/approach

The sample consists of 264 firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique.

Findings

All four effective tax rate measures' mean values were lower than the statutory tax rate, indicating the likelihood of tax planning. Whether board attributes are likely to mitigate tax aggressiveness is uncertain because the results are inconsistent and depend on the ETR measure. Similarly, the logistic regression results derived using the PSM approach are inconsistent, suggesting that board characteristics may have a limited effect on tax aggressiveness. Hence, the corporate governance-tax aggressiveness nexus is limited in the case of Sri Lanka.

Research limitations/implications

This investigation is limited to non-financial listed companies in Sri Lanka and incorporates only four tax aggressiveness measures. Findings are imperative for policymakers, regulators, and professional bodies to improve corporate governance codes and rules to enhance organisational transparency toward corporate tax payments.

Social implications

Aggressive tax planning by companies will reduce government tax revenue, hinder social progress, and cause public mistrust of large corporations and institutions.

Originality/value

This study provides insight into the nexus between corporate governance and tax aggressiveness in a middle-income economy in South Asia hit by an economic crisis where tax revenue has fallen and tax enforcement is weak.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 4
Type: Research Article
ISSN: 2042-1168

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Publication date: 16 September 2022

Amina Mohamed Buallay

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability…

Abstract

This chapter discusses and investigates the sustainability reporting across different sectors. The first section discusses and investigates the relationship between sustainability reporting and primary sector's performance (Agriculture and Food Industries Sector and Energy Sector). The second section discusses and investigates the relationship between sustainability reporting and secondary sector's performance (Manufacturing Sector). The final section discusses and investigates the relationship between sustainability reporting and tertiary sector's performance (Banks and Financial Services Sector, Retail Sector, Telecommunication and Information Technology Sector, and Tourism Sector).

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Article
Publication date: 3 May 2016

Dominik Dienes, Remmer Sassen and Jasmin Fischer

The purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this…

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Abstract

Purpose

The purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this systematisation, address the research question of what are the drivers of sustainability reporting.

Design/methodology/approach

The paper systematically reviews existing studies and analyses drivers of sustainability reporting using a qualitative approach. The authors intend to demonstrate and discuss the wide range of approaches used in literature.

Findings

The review suggests that firm size, media visibility and ownership structure are the most important drivers of the disclosure of sustainability reports, while corporate governance only seems to have an influence on the existence of audit or sustainability committees. In contrast, other determinants such as profitability, capital structure, firm age or board composition as an indicator of corporate governance do not show a clear tendency.

Originality/value

The authors systemise the research field related to sustainability reporting to give an overview of the current research landscape that is not influenced by environmental or social reporting and discuss the identified determinants and the related variables. This results in a comprehensive report of what is known and unknown about the questions addressed in the systematic review.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 June 2019

Chuo Yew Ting, Mazlan Bin Ismail, Hiram Ting, Salmah Binti Bahri, Affarizan Bin Sidek, Siti Fatimah Bt Idris, Robin Tiow Heng Tan, Sareh Safwan Bin Abu Seman, Mogan Ram A_L Sethiaram, Mohd Hazwan Bin Md Ghazali, Qin Hui Lim, Mohamad Soliheen Bin Mohd Zaki and Mohammad Shamil Bin Sohot

Despite the extant literature on purchasing behaviour, little is known about why and how consumers purchase and use pharmaceutical products in Malaysia. This paper aims to develop…

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Abstract

Purpose

Despite the extant literature on purchasing behaviour, little is known about why and how consumers purchase and use pharmaceutical products in Malaysia. This paper aims to develop a holistic model that articulates the factors underlying pharmaceutical product purchase and use and their relationships.

Design/methodology/approach

Drawing upon the grounded theory approach, in-depth interviews and analysis on the basis of theoretical saturation were conducted. Enumerators, trained to perform interviews, the transcription and content analysis, sampled 120 Malaysian consumers in the first phase and 40 in the second. ATLAS.ti was used to assist the coding and analytical process.

Findings

The findings largely support extant literature on purchasing decisions. Particularly, the evaluation of product attributes was found to be an immediate determinant of purchase and use. The effect, in turn, was moderated by personal factors and facilitating conditions. The need for healthcare products and the knowledge about them were constructed as antecedents in the model. The study also highlights that consumers’ purchase and use of pharmaceutical products could be better understood and managed with a holistic view of the decision-making process.

Originality/value

This study proposes the conbe-hepro model to explicate the antecedents and determinants of consumers’ purchase and use of pharmaceutical products in the Malaysian context. It provides a theoretical grounding that enriches our knowledge of the changing behaviour of consumers in healthcare literature. It also yields practical insights to the government bodies and the healthcare providers in Malaysia and other developing countries.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 13 no. 3
Type: Research Article
ISSN: 1750-6123

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Article
Publication date: 3 August 2015

Fekri Ali Shawtari, Mohamed Ariff and Shaikh Hamzah Abdul Razak

– The purpose of this paper is to examine the banking industry’s efficiency using the case of Yemen.

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Abstract

Purpose

The purpose of this paper is to examine the banking industry’s efficiency using the case of Yemen.

Design/methodology/approach

The paper utilises two-stage analysis to evaluate the efficiency adopting Data Envelopment Window Analysis (DEWA) in the first stage for the period 1996-2011. Furthermore, the paper addresses, in two-dimensional matrix, the stability and efficiency of the banking sector in order to assess their ability for survival. In the second stage, panel data analysis is applied to regress a set of bank-specific and macro-economic variables on the efficiency of the banking sector in Yemen in a comparative fashion between Islamic and conventional banks.

Findings

The findings of the investigation indicate that the Yemeni banking industry in general was on a declining efficiency’s trend with increased instability during the later period of the investigation. In addition, the study shows that most conventional banks were relatively stable, though inefficient, while Islamic banks were more efficient over the time. The results of panel data regression further suggest that efficiency is related to a number of determinants. Loan/financing, and profitability are the common key determinants of efficiency for both Islamic and conventional banks. However, other determinants have impacted differently for Islamic and conventional banks, which could reflect the uniqueness of their operation and structure.

Research limitations/implications

The present study provides a basis for the regulators and bankers to assess the viability of the banking sector and proposes policies to restructure the industry in order to enhance the performance of the whole industry.

Originality/value

The paper presents new empirical findings on the efficiency of Islamic and conventional banks in Yemen.

Details

Benchmarking: An International Journal, vol. 22 no. 6
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 28 October 2013

Adnan Trakic

This research aims to explore the possibility of raising and adjudicating Shari'ah issues in Islamic financial contracts before the secular courts with specific reference to the…

2604

Abstract

Purpose

This research aims to explore the possibility of raising and adjudicating Shari'ah issues in Islamic financial contracts before the secular courts with specific reference to the UK and Malaysia.

Design/methodology/approach

This is a legal research, and therefore, the paper uses the qualitative research methodology whereby a content analysis, in-depth case study, and library-based research were mainly used.

Findings

Shari'ah issues raised before the UK courts, and arguably, before the secular courts in other Western jurisdictions, would not be adjudicated and enforced. English courts, in particular, would decide Islamic financial contracts according to the English law, disregarding Shari'ah issues. Conversely, Shari'ah issues raised before Malaysian civil courts would be duly adjudicated and enforced. The civil court is bound, by the new Central Bank of Malaysia Act 2009, to refer those issues to the Shari'ah Advisory Council of the Central Bank of Malaysia for them to be ascertained. The subsequent ruling of the SAC is binding on the courts.

Originality/value

The Malaysian model for the adjudication of Shari'ah issues in Islamic financial contracts is very effective. Therefore, the research proposes to the parties in international Islamic financial contracts to choose Malaysian law as the law of reference and Malaysian courts as the forum for settlement of disputes. The Malaysian model, being already tested, can also be successfully exported to other countries wishing to introduce or develop Islamic finance.

Details

Humanomics, vol. 29 no. 4
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 8 February 2016

Umar A. Oseni and Abu Umar Faruq Ahmad

The paper aims to examine significant developments in the institutional framework for dispute resolution in the Islamic finance industry in Malaysia. Malaysia, as part of its…

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Abstract

Purpose

The paper aims to examine significant developments in the institutional framework for dispute resolution in the Islamic finance industry in Malaysia. Malaysia, as part of its efforts to consolidate its enviable Islamic finance industry, has strengthened its institutional framework for dispute resolution.

Design/methodology/approach

Data for this study were collected from both primary and secondary legal sources. Through a conceptual legal analysis, the institutional frameworks of dispute resolution in the Malaysia’s Islamic finance industry are studied.

Findings

The study finds that Malaysia is far ahead of other jurisdictions by a significant margin in spearheading reforms in the emerging global Islamic finance industry. The dispute resolution framework has been largely affected by the recent reforms.

Research limitations/implications

Other jurisdictions may borrow a leaf from Malaysia’s initiative in providing a robust legal framework for dispute management in the Islamic finance industry.

Practical implications

Apart from adopting Malaysia’s framework and possibly adapting it to suit their specific local variations, other jurisdictions may also encourage Islamic financial institutions to incorporate effective dispute resolution processes in Islamic finance contracts.

Originality value

This study critically discussed most recent developments in the institutional framework on dispute resolution in the Islamic finance industry in Malaysia.

Details

International Journal of Law and Management, vol. 58 no. 1
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 10 May 2024

Mohammed Mehadi Masud Mazumder

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking…

188

Abstract

Purpose

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking companies. Emphasizing the pivotal role of board directors in ensuring corporate accountability and transparency, the study further explores the connection between board composition and ACD.

Design/methodology/approach

This study adopts automated content analysis (using keyword search) to measure the level of ACD in the annual reports of listed banks in Bangladesh. Drawing upon agency theory and resource-dependence theory, the study proposes that the collective monitoring and resources facilitated by a well-structured board (size, gender diversity and independence) significantly influence a bank’s commitment to combat corruption. The paper employs linear regression to examine the hypotheses. The reliability of the findings is further validated through the application of the Generalized Method of Moments (GMM) and Quantile Regression.

Findings

The results indicate a steady rise in ACD over the sample period (2014–2022). The analysis establishes that larger board sizes and a greater presence of female directors are positively associated with ACD. Notably, the study identifies a critical mass of at least three female directors for a significant positive relationship between gender diversity on the board and ACD. However, no significant relationship is observed between board independence and ACD.

Practical implications

The study sheds light on the current state of ACD within the banking companies of a least-developed country. The findings carry significant implications for regulators to gauge banks' dedication to anti-corruption efforts and make informed decisions on issuing guidance for enhanced ACD. These findings can also assist regulators in assessing the implications of board composition and formulating guidelines within the corporate governance code.

Originality/value

This study contributes to the literature on ACD in the context of a least-developed economy. Notably, the study fills a research gap by exploring ACD in the banking industry. A key aspect of this study is its exploration of the determinants of ACD, explicitly emphasizing how board composition is likely to influence ACD.

Details

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

Keywords

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