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Article
Publication date: 12 November 2018

Muhammad Irfan Javaid and Attiya Yasmin Javid

The purpose of this paper is to determine whether the original and the revised versions of the existing prediction models are the best tools for assessing the going concern…

595

Abstract

Purpose

The purpose of this paper is to determine whether the original and the revised versions of the existing prediction models are the best tools for assessing the going concern assumption of a firm in the creditor-oriented regime.

Design/methodology/approach

The analysis begins from estimating the classification accuracy of the original versions of the bankruptcy, going concern and liquidation prediction models. At the second step, the revised versions of the aforesaid existing prediction models are developed. At the third step, the accounting-based going concern prediction model is proposed by using multiple discriminant analysis for the creditor-oriented regime. The sample contains the financial ratios of manufacturing firms for the period 1997–2014.

Findings

The finding indicates that the five discriminatory variables, which belong to “income statement” and “statement of financial position,” of the proposed model are not only useful for evaluating the going concern assumption of a firm, but also give aid for evaluating the financial fraud risk of a firm as compared to the original and revised versions of the prediction models that are developed for the debtor-oriented regime.

Research limitations/implications

The external validity of the proposed prediction model can be tested on the large data sets of the countries where the liquidation provisions are a part of their local corporate law.

Practical implications

The proposed accounting prediction model will be helpful for the internal and external auditors in order to determine the going concern assumption at planning, performing and evaluation stages.

Originality/value

The proposed accounting-based going concern prediction model is based on liquidated firms.

Details

Journal of Applied Accounting Research, vol. 19 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 7 November 2016

Muhammad Irfan Javaid Attari, Matloub Hussain and Attiya Y. Javid

This paper is a direct extension of the work by Hussain et al. (2012). They have investigated a long-term relationship between climatic change and economic growth in case of…

946

Abstract

Purpose

This paper is a direct extension of the work by Hussain et al. (2012). They have investigated a long-term relationship between climatic change and economic growth in case of Pakistan. Agricultural sector plays an important role in economic field, whereas industrial sector is the main source of carbon dioxide (CO2) emission. Therefore, this study aims to replace economic growth variable with industrial growth in case of Pakistan.

Design/methodology/approach

Investigation is made on the basis of the environmental Kuznets curve by using the time series data during the period 1971-2009. The per capital carbon dioxide (CO2) emission is used as an environmental indicator and per capita industrial income as the economic indicator. Different econometric tools including augmented Dickey–Fuller, autoregressive distributed lag and Granger-causality test are used to verify this relationship.

Findings

The empirical findings will help the policy-makers of Pakistan in developing new standards and monitoring networks for reducing CO2 emission. It is essential to extend the current research work at provincial and different sectors levels in order to have clear understanding about the impact of current emission rate.

Originality/value

This study replaces economic growth variable with industrial growth in case of Pakistan because the industrial sector is the main source of carbon dioxide (CO2) emission. This study is to investigate a long-term relationship between climatic change and industrial growth in case of Pakistan.

Details

International Journal of Energy Sector Management, vol. 10 no. 4
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 16 November 2012

Matloub Hussain, Muhammad Irfan Javaid and Paul R. Drake

The purpose of this paper is to examine the relationship among environmental pollution, economic growth and energy consumption per capita in the case of Pakistan. The per capital…

1802

Abstract

Purpose

The purpose of this paper is to examine the relationship among environmental pollution, economic growth and energy consumption per capita in the case of Pakistan. The per capital carbon dioxide (CO2) emission is used as the environmental indicator, the commercial energy use per capita as the energy consumption indicator, and the per capita gross domestic product (GDP) as the economic indicator.

Design/methodology/approach

The investigation is made on the basis of the environmental Kuznets curve (EKC), using time series data from 1971 to 2006, by applying different econometric tools like ADF Unit Root Johansen Co‐integration VECM and Granger causality tests.

Findings

The Granger causality test shows that there is a long term relationship between these three indicators, with bidirectional causality between per capita CO2 emission and per capita energy consumption. A monotonically increasing curve between GDP and CO2 emission has been found for the sample period, rejecting the EKC relationship, implying that as per capita GDP increases a linear increase will be observed in per capita CO2 emission.

Research limitations/implications

Future research should replace the economic growth variable, i.e. GDP by industrial growth variable because industrial sector is major contributor of pollution by emitting CO2.

Practical implications

The empirical findings will help the policy makers of Pakistan in understanding the severity of the CO2 emissions issue and in developing new standards and monitoring networks for reducing CO2 emissions.

Originality/value

Energy consumption is the major cause of environmental pollution in Pakistan but no substantial work has been done in this regard with reference to Pakistan.

Details

International Journal of Energy Sector Management, vol. 6 no. 4
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 30 June 2020

Omar Javaid, Aamir Feroz Shamsi and Irfan Hyder

There are many entrepreneurial communities in the Asian subcontinent, which are known for their economic resilience and religious orientation but have received limited attention…

295

Abstract

Purpose

There are many entrepreneurial communities in the Asian subcontinent, which are known for their economic resilience and religious orientation but have received limited attention in extant literature. These communities include Memon, Delhiwala, Chinioti, Ismaili and Bohri, which have been persistent in keeping their members economically stable, as many centuries, while also retaining their religio-sociocultural identity. This paper aims to add to the body of literature by documenting the possible factors, which contribute toward advancing socio-economic justice for the members of respective communities.

Design/methodology/approach

This study uses Eisenhardth research strategy within a social constructivist paradigm to process data from in-depth interviews, memos and documentary sources to explore the internal dynamics of three most prominent of these communities (Memon, Delhiwala and Chinioti) in Pakistan.

Findings

The findings reveal that the secret to their resilience is, perhaps, rooted in their religio-sociocultural communal norms, which may not just ensure effective wealth redistribution among the deserving segments of the society but may also enable its deserving members to achieve self-reliance through community-supported–entrepreneurial–activity. This study proposes that a culture of community-based–family–entrepreneurship coupled with the spirit of cooperation, sacrifice and reciprocity may eliminate the possibility of socioeconomic injustice.

Social implications

The religious entrepreneurial communities may be seen as an alternate to free-market or state-driven methods to impart socioeconomic justice where needed. The voluntary inclination of entrepreneurs in such communities to facilitate those in need may, perhaps, reduce or even eliminate the need to involve state intervention to redistribute wealth through taxation, which may also eliminate the cost of the state bureaucracy, which is used for the collection and redistribution of taxes.

Originality/value

The findings add to the body of literature which could help similar communities to improve their socioeconomic stability in a just manner for all its members. Policymakers can also take notice of the religio-sociocultural norms at the source of socioeconomic justice within the respective communities to formulate policies conducive to sustaining such norms where necessary.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 14 no. 3
Type: Research Article
ISSN: 1750-6204

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Article
Publication date: 7 June 2021

Talat Islam, Arooba Chaudhary and Muhammad Faisal Aziz

This study aims to examine the effect of knowledge hiding (KH) on organizational citizenship behavior toward individuals (OCBI) through the mediation of self-conscious emotions…

603

Abstract

Purpose

This study aims to examine the effect of knowledge hiding (KH) on organizational citizenship behavior toward individuals (OCBI) through the mediation of self-conscious emotions (SCE), namely, shame and guilt. This paper further considers the supervisor’s Islamic work ethics (IWE) as a conditional variable.

Design/methodology/approach

In this quantity-based research, this paper collected data from 473 employees working in various service and manufacturing organizations through Google form at two-lags.

Findings

The study applied structural equation modeling and identified that employees experience SCE due to KH. More specifically, rationalized hiding was found to have a negative effect, whereas playing dumb and evasive hiding was found to have a positive effect on shame and guilt. The results also revealed SCE (shame and guilt) as mediators between KH and OCBI. Further, the supervisor’s IWE was found to be a conditional variable to strengthen the association between KH and SCE.

Research limitations/implications

The study collected data from a single source. However, the issue of common method variance was tackled through time-lags.

Practical implications

The study suggests that supervisors must communicate with employees about the negative outcomes of KH. They must create such an environment that discourages the engagement of employees in KH and encourages the employees to engage themselves in helping behaviors to maintain a productive and creative work environment.

Originality/value

This study adds to the limited literature on the emotional consequences of KH from knowledge hiders’ perspective and unfolds the behavior-emotion-behavior sequence through the emotional pathway. More specifically, this study examined the negative emotional effect of hiding the knowledge that leads to compensatory strategy (organizational citizenship behavior) through SCE (shame and guilt). Finally, zooming into SCE, this study elucidates the supervisor’s IWE as a conditional variable.

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Article
Publication date: 9 December 2024

Sami Ullah, Mohit Kukreti, Abdul Sami and Muhammad Rehan Shaukat

This research explains the critical role of technological readiness and green dynamic capabilities in enhancing the sustainability performance of manufacturing firms, which is…

76

Abstract

Purpose

This research explains the critical role of technological readiness and green dynamic capabilities in enhancing the sustainability performance of manufacturing firms, which is pivotal for achieving the United Nations’ Sustainable Development Goals. The theoretical framework is grounded in the dynamic capability theory, positing that technological readiness enhances a firm’s green dynamic capabilities, and employee green behavior moderates the effect on the sustainability performance of manufacturing firms.

Design/methodology/approach

Quantitative data from 1,660 managerial employees of a diverse sample of manufacturing firms was aggregated at the firm level using interclass correlation and interrater agreement, ensuring robustness using at least two responses per firm. With the final dataset of 418 firms, structural equation modeling was conducted using AMOS26.

Findings

The findings reveal that technological readiness positively affects sustainability performance and enhances it through green dynamic capabilities. Furthermore, the study highlights the positive moderating role of employees’ green behavior, amplifying the impact of green dynamic capabilities on sustainability performance.

Originality/value

This research makes a novel contribution to the body of knowledge by integrating dynamic capability theory with empirical evidence on sustainability performance. It represents a significant step toward promoting a more sustainable and responsible future for organizations and society and provides comprehensive insights into the complex interplay of these variables. These insights are crucial for academia, industry practitioners and policymakers striving to foster sustainable practices within the manufacturing sector.

Details

Journal of Manufacturing Technology Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 21 January 2025

Muhammad Rafiq and Duan Xiuqing

This research aims to explore the effect of green inclusive leadership (GIL) on environmental performance (EP). It further investigates the mediating role of pro-environmental…

20

Abstract

Purpose

This research aims to explore the effect of green inclusive leadership (GIL) on environmental performance (EP). It further investigates the mediating role of pro-environmental behavior (PEB) and the moderating role of environmental strategy (ES) in shaping this association.

Design/methodology/approach

Data were gathered from 708 employees working in the Chinese manufacturing sector. We used SPSS macro-PROCESS (specifically Model 7) for the empirical analysis.

Findings

The findings exposed a significant positive effect of GIL on EP. PEB was found to mediate this relationship, and ES significantly moderated the relationship between GIL and PEB.

Practical implications

The findings of this study provide a better understanding of how organizations can enhance their EP by fostering GIL and promoting PEB among employees. It also emphasizes the importance of incorporating an effective ES to strengthen the influence of green leadership on PEB.

Originality/value

This research contributes to the growing body of literature on green leadership and EP by revealing the mediating role of PEB and the moderating role of ES. This nuanced understanding could help organizations to implement more effective strategies for environmental sustainability.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 20 October 2021

Kamran Mohy-Ud-din, Muhammad Azam, Hamad Ul Haq and Shakeel Aslam

This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the…

289

Abstract

Purpose

This study aims to investigate the determinants of localised corporate social responsibility (LCSR) activities in Pakistan. The present study explores factors influencing the corporate sector to promote the welfare of local areas where the company has located its manufacturing plants.

Design/methodology/approach

The authors selected 100 companies listed on the Pakistan Stock Exchange. Data were collected from the companies’ financial reports issued from 2012 to 2017 (N = 700). The authors analysed the data using fixed- and random-effects regression models to test the factors influencing LCSR activities.

Findings

The findings indicate that directors’ ancestry significantly enhances LCSR. This implies that boards with a greater number of directors whose names indicate their relevant ancestry are more likely to engage in LCSR. Moreover, environmental-protection activity by the corporate sector promotes LCSR initiatives. However, Pakistan’s corporate sectors are not promoting the essential aspects of their workers’ welfare, e.g. health and education.

Research limitations/implications

The present study was limited to the directors’ ancestry, environmental corporate social responsibility (CSR), CSR for factory workers and donation. Other factors, such as culture and language, may play an important role in determining LCSR.

Practical implications

The results suggest that the Security and Exchange Commission of Pakistan should emphasise the importance of LCSR to develop rural areas and devise meaningful policy for CSR. These findings provide substantial evidence that regulators and policymakers should encourage the inclusion of LCSR by firms listed on the stock exchange to increase environmental protection through CSR policy.

Originality/value

To the best of the authors’ knowledge, this study is the first to explore the determinants of LCSR. Moreover, the present study investigates for the first time the influence of directors’ ancestry on rural development in any of Asia’s developing countries, including Pakistan. The findings of this study contribute theoretically and empirically to the literature.

Details

Social Responsibility Journal, vol. 18 no. 8
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 25 August 2021

Rizwan Ali, Ramiz Ur Rehman, Madiha Kanwal, Muhammad Akram Naseem and Muhammad Ishfaq Ahmad

This study aims to examine the key determinants of corporate social responsibility (CSR) disclosure of all listed banks that operate their function in an emerging market, Pakistan.

1047

Abstract

Purpose

This study aims to examine the key determinants of corporate social responsibility (CSR) disclosure of all listed banks that operate their function in an emerging market, Pakistan.

Design/methodology/approach

This study applied the principles of systems-oriented theories such as legitimacy, stakeholder and agency theory. The hypothesis is linking the bank’s social disclosure and its determinants are developed. The relevant data was gathered from the bank’s annual reports and Pakistan Stock Exchange from 2008 to 2018. Further, governance attributes and performance measures are used as the predictor variable and the CSR score as the predicted variable. This study applied panel data analysis on the sampled banks to examine the proposed hypothesis for empirical estimation.

Findings

This study’s inclusive results confirm that the hypothesized determinants of board size, foreign directors on board and female directors on board positively impact the CSR disclosure potential. Board size significantly explains the CSR disclosure in all bank samples. The determined performance measures, profitability and liquidity show a significant positive relationship with CSR disclosure except for few exceptions.

Research limitations/implications

This study’s results lack generalizability due to its unique setting; future researchers can extend the research scope in national–international settings and a regional context.

Practical implications

This study enriches the literature on CSR disclosure determinants and is relevant to practice in an emerging context. It can be helpful from a policy perspective; institutions (bodies) that regulate banks should recognize the governance and performance aspects essential to enhancing CSR disclosure and enhancing the bank’s performance hence value.

Originality/value

This research offers empirical evidence that sheds light on the key governance attributes and performance measures that partially affect CSR disclosure and its extent. In doing so, this study’s findings contribute to the literature significantly, along with regulators, shareholders, deposit holders, individual–institutional investors.

Details

Social Responsibility Journal, vol. 18 no. 5
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 7 January 2019

Muhammad Shahbaz and Avik Sinha

The purpose of this paper is to provide a survey of the empirical literature on environmental Kuznets curve (EKC) estimation of carbon dioxide (CO2) emissions over the period of…

3642

Abstract

Purpose

The purpose of this paper is to provide a survey of the empirical literature on environmental Kuznets curve (EKC) estimation of carbon dioxide (CO2) emissions over the period of 1991–2017.

Design/methodology/approach

This survey categorizes the studies on the basis of power of income in empirical models of EKC. It has been hypothesized that the EKC shows an inverted U-shaped association between economic growth and CO2 emissions.

Findings

For all the contexts, the results of EKC estimation for CO2 emissions are inconclusive in nature. The reasons behind this discrepancy can be attributed to the choice of contexts, time period, explanatory variables, and methodological adaptation.

Research limitations/implications

The future studies in this context should not only consider new set of variables (e.g. corruption index, social indicators, political scenario, energy research and development expenditures, foreign capital inflows, happiness, population education structure, public investment toward alternate energy exploration, etc.), but also the data set should be refined, so that the EKC estimation issues raised by Stern (2004) can be addressed.

Originality/value

By far, no study in the literature of ecological economics has focused on the empirical estimation of EKC for CO2 emissions. This particular context has been used for this study, as CO2 is one of the highest studied pollutants in the ecological economics, and especially within the EKC hypothesis framework.

Details

Journal of Economic Studies, vol. 46 no. 1
Type: Research Article
ISSN: 0144-3585

Keywords

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