Perspectives on Human Nature and Implications for Research in the Behavioural Sciences

Eketu, Continue Anddison

doi:10.20448/2001.41.42.46

Cited by 13 publications

(7 citation statements)

References 4 publications

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“…Finally, the imitative characteristics of institutional theory could be helpful in visualizing the present constraints of risk reporting. In fact, application of these designated complementary and interconnecting theories ensures greater insight than using just one economic theory (Cormier et al, 2005;Eketu, 2018).…”

Section: Theoretical Perspectivementioning

confidence: 99%

Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks

Kabir¹,

Sobhani²,

Omar³

et al. 2019

IJFR

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Corporate governance provides a fundamental framework to oversee corporate conduct and ensures transparency of institutions like banks. In case of Islamic banks, it adds additional importance as the profit sharing (with the depositors) system enhances the chance of agency problem for such institutions. Again, risks are inherent in institutions like Islamic banks, which necessitate the investors to get proper information about the risk encountered by the banks in which they invest. Thus, corporate governance and risk disclosures bear utmost importance. Since Malaysian banking industry has already experienced a favorable growth of Islamic banking and Bangladesh is observing a rapid growth of popularity of Islamic banking, a comparative study has been undertaken between Malaysian and Bangladeshi Islamic banks regarding corporate governance and risk disclosures in annual reports. Content analysis technique has been applied to facilitate the comparison. Both quantity and quality of risk reporting of the sample companies have been evaluated. A corporate governance disclosure index has been developed by following the guidelines provided by Bangladesh Security and Exchange Commission (BSEC) and the principles laid down in the ‘Guidelines on Corporate Governance for Licensed Islamic Banks in Malaysia’ to explore and compare the degree of good corporate governance and relevant disclosures in the annual reports. It is hypothesized that corporate governance and risk disclosure will vary between Malaysian and Bangladeshi Islamic Banks. It is also argued that the corporate risk disclosures will be positively associated with the quality of the ﬁrm’s corporate governance mechanisms. Results are generally supportive of hypotheses. At the end, implications for theory and practices are discussed in the study.

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Section: Theoretical Perspectivementioning

confidence: 99%

Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks

Kabir¹,

Sobhani²,

Omar³

et al. 2019

IJFR

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show abstract

“…Similarly, the results also found the significant positive contribution of intellectual capital on the financial performance of Chinese technology firms. Using the measure of green customer capital, also examined the impact of relationship learning on firm's ecologically driven intellectual capital and innovation performance (Eketu, 2018;Dawabsheh et al, 2019). In doing so, the authors used the data of manufacturing companies in Spain.…”

Section: Gicmentioning

confidence: 99%

The Dynamic Association of Energy, Environmental Management Accounting and Green Intellectual Capital With Corporate Environmental Performance and Competitive

Sidik¹,

Yadiati²,

Lee³

et al. 2019

IJEEP

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The current study aims to investigate the impact of energy efficiency (EE), green intellectual capital (GIC) and environmental management accounting system on environmental performance and competitive advance in Indonesia manufacturing industry. In doing so, we utilized the sophisticated methodology of partial least squares structural equation modeling (PLS-SEM) to identify the potential association among the variables of interest. Even after the growing consciousness for environmental management, there exist some companies that consider the acceptance of environmental trend as an obstacle to their growth and performance. The results confirm that all selected variables have a positive and significant impact on environmental performance and competitive advantage in the manufacturing industry in Indonesia. Moreover, the outcomes of the PLS-SEM confirm that environmental performance and competitive advantage have positively and expressively impacted by green intellectual, EE and environmental accounting system. In general, the results of PLS confirm that the three factors, i.e., GIC, EE, and environmental accounting management system are the positive and significant contributor to enhance the environmental performance and competitive advantage of the firm in Indonesia manufacturing industry.

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“…Previous studies have provided different views in relation to the impact of board size. A group of studies have found larger board size is more effective in managing a company (Pearce & Zahra, 1992;Goodstein, Gautam & Boeker, 1994;Abdul Rahman & Mohamed Ali, 2006;Eketu, 2018). They suggested that more human capitals and brains might contribute to more physical attribution and ideas into the companies.…”

Section: Board Sizementioning

confidence: 99%

Board Characteristics and Foreign Direct Investment in Public Listed Property Companies: A Malaysian Evidence

Ghani¹,

Mohamed²,

Muhammad³

2019

IJFR

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The Malaysian government has encouraged the corporate sector to be seriously committed in supporting sustainable development. One of the elements in sustainable development is the inclusiveness of foreign direct investment (FDI) in the corporate sector. FDI plays an important role in the economy as it generates an economic growth by increasing the domestic capital formation and hence, promoting sustainability. This study examines the relationship of corporate governance characteristics on foreign direct investment among property public listed companies in Malaysia. Specifically, this study examines the effect of board of directors’ characteristic namely board size, board meeting, board independence and CEO-Chairman duality role on foreign direct investment of the property public listed companies. This study relies on content analysis on the annual reports of 50 public listed property companies in in Malaysia for year 2007-2016. The results show that board meetings and board independency have a significant positive relationship on foreign direct investment of the public listed property companies. However, the results show that board size and CEO-Chairman duality do not have a significant relationship on foreign direct investment of the public listed property companies. The findings in this study implicate the importance of the board of directors’ involvement in ensuring effective and efficient decisions related to foreign direct investment.

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Perspectives on Human Nature and Implications for Research in the Behavioural Sciences

Cited by 13 publications

References 4 publications

Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks

Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks

The Dynamic Association of Energy, Environmental Management Accounting and Green Intellectual Capital With Corporate Environmental Performance and Competitive

Board Characteristics and Foreign Direct Investment in Public Listed Property Companies: A Malaysian Evidence

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