The efficiency measurement of business intelligence systems in the big data-driven economy: a multidimensional model

Al-Okaily, Aws; Teoh, Ai Ping; Al-Okaily, Manaf; Iranmanesh, Mohammad; Al-Betar, Mohammed Azmi

doi:10.1108/idd-01-2022-0008

Cited by 55 publications

(1 citation statement)

References 100 publications

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“…The concept of disclosure of information related to organizational sustainability performance primarily reduces information asymmetries and introduces greater transparency (Nobanee and Ellili, 2016). In this regard, it could help stakeholders and investors to better assess and benchmark organizations based on the risks and opportunities they might face, and make the best investment choice, while being able to direct their capital towards more sustainable objectives (Al-Okaily et al , 2021; Al-Okaily et al , 2023a, 2023b). Moreover, previous literature suggests that investors value sustainability reporting positively (Brammer and Pavelin, 2006; Dhaliwal et al , 2011).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

Al-Qudah¹,

Houcine

2023

JFRA

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Purpose The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019. Design/methodology/approach Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database. Findings The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA. Research limitations/implications The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA. Originality/value The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

Al-Qudah¹,

Houcine

2023

JFRA

View full text Add to dashboard Cite

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The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

Srouji,

Hamdallah,

Al‐Hamadeen

et al. 2023

Bus Strat Dev

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The purpose of this study is to examine the relationship between sustainability performance (SP) and financial performance (FP), based on performance disclosures (reporting) of the Jordanian financial sector for the period of 2017–2020. The study employs green innovation (GI) indicators as moderating and mediating variables; by using hierarchical regression; as means of unlocking and examining the relationship between SP and FP; through the lens of the stakeholder theory. The hierarchical regression findings suggest that GI indicators partially mediate the relationship between SP and FP, but do not demonstrate a moderating effect. As a main result, it is indicated that Jordanian financial institutions may use SP transparency indicators as an incentive variable, which could influence their overall FP. The research also contributes to the existing literature by adding insight into the use of GI indicators in a developing country and the potential impact on financial institutions markets. These findings lend empirical credence to the generally held belief that increase disclosure benefits for both internal and external users.

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The Role of Peer-to-Peer Lending Platforms in Expanding Financial Inclusion

Al-Afeef,

Alsmadi,

Al-Okaily

et al. 2024

Studies in Systems, Decision and Control

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The efficiency measurement of business intelligence systems in the big data-driven economy: a multidimensional model

Cited by 55 publications

References 100 publications

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries

The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector

The Role of Peer-to-Peer Lending Platforms in Expanding Financial Inclusion

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