Ownership Structure Variation and Firm Efficiency

Hassan, Sallahuddin; Othman, Zalila; Harun, Mukaramah

doi:10.5539/ass.v10n11p233

Cited by 10 publications

(5 citation statements)

References 36 publications

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“…This framework shows a complete picture of the economic system. It traces intersectoral relationship direct and indirect inputs used in the production process and can be used in environmental studies by linking economic and environmental variables on the production and consumption interventions (Hassan et al, 2014).…”

Section: Methodsmentioning

confidence: 99%

Sectoral Energy-CO2 Emissions Using an Environmental Input-Output Framework

Harun

Ahmad

Sulaiman

et al. 2021

IJBS

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Global climate change is an alarming problem nowadays. Weather temperatures have been uncertain because of what many scientists claim is the effect of greenhouse gases, contributed mainly by the energy industry. In Malaysia, the energy industry provides a significant contribution to it economy making up about 20 percent of the GDP. Malaysia is the third largest natural gas exporter in the Asia-Pacific region in 2011 and eleventh in the world (British Petroleum Statistical Review of World Energy, 2014). Malaysia's CO2 emission recorded at 185 million tonnes in 2010 (International Energy Agency, 2012). Mohd Safaai et al. (2011) projected that without any mitigation measures 285.73 million tonnes of CO2 will be released in 2020. In the Copenhagen forum 2009, Malaysia has pledged to reduce 40% of carbon emissions by 2020 compared to the 2005 levels. Motivated by the government efforts, this study will construct environmentally extended input-output framework for Malaysia to obtain the energy-related CO2 emission intensities by sectors. The study is responded to the inadequate of reliable data on Malaysia’s sectoral CO2 emissions and to the growing awareness of the effectiveness of Malaysia climate change policies. This study expanding the current understanding of interactions among economic activities, energy intensities, and CO2 emissions. Results of this study found that Transportation recorded the second highest contributor to CO2 emission, and these findings were different to many other existing studies that found transportation sector as a main contributor to CO2 emission. In addition, results suggest that it is necessary to control environmental problems and encourage the energy use efficiency in the production process, particularly in the Building and construction sector, Transportation, Electricity, gas and water and Agriculture sector in Malaysia The findings will help the policy-makers particularly in Malaysia to develop a strategic plan and tools to manage CO2 emission with respect to climate change in these four sectors.

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Section: Methodsmentioning

confidence: 99%

Sectoral Energy-CO2 Emissions Using an Environmental Input-Output Framework

Harun

Ahmad

Sulaiman

et al. 2021

IJBS

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“…Pour et al, (2019) discussed that one of the most crucial economic goals for countries, according to international organizations, is economic growth through efficiency. Hassan, et al, (2014) stated that a company with a high level of efficiency is often linked to better performance or profitability. Etzioni (1964) asserted that organizational effectiveness is the concept of how effective an organization is in achieving the outcomes the organization intends to produce.…”

Section: Efficiencymentioning

confidence: 99%

“…The researcher used ISO 26000 (2010) standard in designing the questions of social responsibility/ ISO 26000. Taouab and Issor, (2019), Patlolla and Doodipala (2018), Hassan, et al, (2014), Fuzi, et. Al., (2017, (Low, 2000), Zheng, (2010) (Ziani et al, 2021)To measure the validity, the researcher used face validity, internal validity, and construct validity.…”

Section: Research Approachmentioning

confidence: 99%

The Impact of Implementing ISO 26000 on Firms’ Performance: The Mediating Role of Corporate Governance

Ayyash,

Saadon,

Nordin

et al. 2023

J. Professional Business Review

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Purpose: This study aims to investigate the impact of implementing social responsibility ISO 26000 on firms’ performance in the telecommunication industry in Jordan through considering the mediating role of corporate governance. Theoretical framework: Three telecommunication companies are licensed in Jordan: Zain, Orange and Umniah. Jordan telecommunication industry has witnessed big growth in the latest years (Obeidat, 2016.). Corporate social responsibility (CSR) is an essential factor that is expected to boost performance of Jordanian telecommunication companies (Al-ma’ani, et. al., 2019). They added that applying CSR will result in employee and customer satisfaction and increase the levels of loyalty of internal and external stakeholders. Corporate social responsibility has a highly positive effect contribution to the development of society and firm's achievement in terms of profit (Al-Kayed, 2014). This paper investigates social responsibility impact on firms' performance from the perspective of ISO 26000 seven core subjects that are organizational governance, human rights, labour practices, the environment, fair operating practices, consumer issues and community involvement and development. Design, Methodology, Approach: A purposive sample of 350 senior employees from both organizations were given the questionnaire. There were 304 valid questionnaires for the actual analysis. Two statistical methods were employed to examine the data. The preliminary data were analysed using SPSS version 24, which also provided descriptive analysis of the sample's data collection, including means, standard deviations, and frequencies. Additionally, to evaluate whether the mediator variable is acting as a mediator or not, the Structural Equation Modelling (SEM) with AMOS 22 was used to analyse the hypothesis. Findings: The study findings show that there is a statistically significant impact of the implementation of social responsibility ISO 26000 on firms’ performance in the Jordanian companies within the telecommunication industry. Furthermore, the study also found that corporate governance had a significant impact on firms’ performance, where the relationship is significant and positive, but it doesn’t have a mediating role between implementing social responsibility ISO 26000 and firms’ performance. Research, Practical & Social implications: The theoretical implication is that this study is expected to be a reference for further researchers who study social responsibility especially for those who wish to conduct research in ISO 26000. For the practical implication, to achieve more validation of the study model and to achieve more generalized findings, further investigation needs to be conducted with the national perspective, developing the study model to consider other industries in Jordan. In other words, more research could validate the same model by replicating it in a comparative study in different industries as an attempt to ascertain if the model could be more general in the different industries. Originality: All organizations wanting to comprehend social responsibility from the perspective of ISO 26000 will find benefit in this article.

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“…Good corporate governance is a concept based on agency theory, which arises as a result of parties involved in companies that have different interests. The existence of good corporate governance is expected to function as a tool to provide confidence to investors that they will receive an appropriate return on the funds they have invested (Ibrahim & Samad, 2011). The existence of an independent board of commissioners is needed to encourage the application of good corporate governance principles and practices in the company.…”

Section: Literature Reviewmentioning

confidence: 99%

Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables

Trisanti¹,

Sari²

2020

ijsshr

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This research objectives is determine whether the audit committee's expertise and the numbers of independent commissioners affect the quality of earnings through earnings management as an intervening variable. Earnings management model using the Modified Jones and earnings quality variables use accrual quality indicators. The study’s population are manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. The sample of this study selected using purposive sampling method. The results of this study indicate that audit committee expertise has an insignificant negative effect on earnings management and earnings quality, the number of independent commissioners has a significant negative effect on earnings management and has a positive effect on earnings quality. While earnings management has an insignificant positive effect on earnings quality. Therefore, earnings management does not mediate the impact between audit committee expertise and number of independent commissioners on earnings quality as intervening variables.

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Ownership Structure Variation and Firm Efficiency

Cited by 10 publications

References 36 publications

Sectoral Energy-CO2 Emissions Using an Environmental Input-Output Framework

Sectoral Energy-CO2 Emissions Using an Environmental Input-Output Framework

The Impact of Implementing ISO 26000 on Firms’ Performance: The Mediating Role of Corporate Governance

Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables

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