PSU Research Review最新文献

{"title":"Does corporate governance affect environmental reporting?","authors":"Md. Abdur Rouf, Mamdouh Abdulaziz Saleh Al-Faryan","doi":"10.1108/prr-02-2022-0023","DOIUrl":"https://doi.org/10.1108/prr-02-2022-0023","url":null,"abstract":"PurposeThis study examines, in relation to agency theory, the influence of corporate mechanism on the environmental reporting of banking businesses registered on the Dhaka Stock Exchange (DSE).Design/methodology/approachThis study was carried out consuming an example of 150 annual reports from 30 banks for the period 2015–2019. Ordinary least squares (OLS) regression was used to investigate the inspiration of corporate governance on the range of inclusive environmental reporting.FindingsThe outcomes reveal that insider equity, board leadership structure, and presence of female directors are statistically significant, while board size and outside directors are insignificant. Furthermore, the results also indicate that the adoption of environmental disclosure among banking businesses in Bangladesh is extra motivated by an increase in the inside skills and moderately the outside acceptability weights. Additionally, there appears to be a supposed lack of stakeholder pressure for environmental disclosure.Originality/valueThe results show that the range of environmental reporting of banking businesses in Bangladesh is good, at an average of 53.90%. It concludes that corporate governance has a substantial inspiration on the range of environmental reporting of banking businesses in Bangladesh.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79423899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"When morally good employees become bad: the role of unethical requests and wrong judgments at the workplace","authors":"Sana Mumtaz","doi":"10.1108/prr-02-2022-0018","DOIUrl":"https://doi.org/10.1108/prr-02-2022-0018","url":null,"abstract":"PurposeThis research focuses on the distinct group of high-status employees commonly referred to as workplace vigilantes, and conceptually investigates how unethical requests by these individuals impact the behavior and attitude of other employees over time using the social identity theory.Design/methodology/approachFor developing a conceptual model, literature from the domains of social identity, organizational behavior and general management was searched through Google Scholar. To search the literature, some key terms such as “unethical activities”, “Islamic work ethics” and “social identity” were searched and analyzed.FindingsUsing the social identity theory, a conceptual process model is developed which suggests that when high-status employees propose unethical requests to employees, individuals with high morality are likely to refuse those unethical requests to protect their self-categorizations. However, taking the unfair advantage of their illegitimate powers, high-status employees are likely to eventually make wrong judgments and give unnecessary punishments to moral employees. It is further argued that consistent victimization is likely to negatively impact the social identity of such employees and leads to irritability in moral employees, particularly when such individuals are unable to get the requisite social support from their leaders.Originality/valueWhile a considerable body of literature has focused on the antecedents and consequences of intense unethical business practices and the crucial role of leaders in such activities, limited attention has been given to the role of other employees and how they engage in mild unethical misconduct regularly, which is the key focus of this research. The novel conceptual framework needs to be tested in diverse contexts for further development and validation.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82067706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Machine vs human translation: a new reality or a threat to professional Arabic–English translators","authors":"Muneera Muftah","doi":"10.1108/prr-02-2022-0024","DOIUrl":"https://doi.org/10.1108/prr-02-2022-0024","url":null,"abstract":"PurposeHow closely does the translation match the meaning of the reference has always been a key aspect of any machine translation (MT) service. Therefore, the primary goal of this research is to assess and compare translation adequacy in machine vs human translation (HT) from Arabic to English. The study looks into whether the MT product is adequate and more reliable than the HT. It also seeks to determine whether MT poses a real threat to professional Arabic–English translators.Design/methodology/approachSix different texts were chosen and translated from Arabic to English by two nonexpert undergraduate translation students as well as MT services, including Google Translate and Babylon Translation. The first system is free, whereas the second system is a fee-based service. Additionally, two expert translators developed a reference translation (RT) against which human and machine translations were compared and analyzed. Furthermore, the Sketch Engine software was utilized to examine the translations to determine if there is a significant difference between human and machine translations against the RT.FindingsThe findings indicated that when compared to the RT, there was no statistically significant difference between human and machine translations and that MTs were adequate translations. The human–machine relationship is mutually beneficial. However, MT will never be able to completely automated; rather, it will benefit rather than endanger humans. A translator who knows how to use MT will have an opportunity over those who are unfamiliar with the most up-to-date translation technology. As MTs improve, human translators may no longer be accurate translators, but rather editors and editing materials previously translated by machines.Practical implicationsThe findings of this study provide valuable and practical implications for research in the field of MTs and for anyone interested in conducting MT research.Originality/valueIn general, this study is significant as it is a serious attempt at getting a better understanding of the efficiency of MT vs HT in translating the Arabic–English texts, and it will be beneficial for translators, students, educators as well as scholars in the field of translation.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84846115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Does the implementation of IFRS improve transparency regarding the company's financial conditions?: evidence from an emerging market","authors":"Ibrahim El-Sayed Ebaid","doi":"10.1108/prr-11-2021-0063","DOIUrl":"https://doi.org/10.1108/prr-11-2021-0063","url":null,"abstract":"PurposeThis study aims to examine whether there are differences between financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and financial statements prepared in accordance with local accounting standards in terms of its ability to present the financial conditions of companies listed on the Saudi Stock Exchange as one of the emerging markets.Design/methodology/approachData on study variables were obtained from the published financial statements of 67 of listed companies in the Saudi Stock Exchange during the period 2014–2019. The study addressed the research hypotheses by using Altman Z-score model. Both the T-test and Wilcoxon rank test were used to investigate the significance of differences between the values of Z-score and the individual variables included in the model in the pre- and post-IFRS mandatory adoption periods.FindingsThe results revealed a decrease in the values of Z-score as well as the values of the individual variables included in the model in the period following the adoption of IFRS than it was before the adoption of IFRS, which indicates the ability of IFRS to show the financial conditions of companies more transparently than local accounting standards. However, the results of the T-test and Wilcoxon test showed that these decreases were not statistically significant.Research limitations/implicationsThis study has some limitations, including the small sample size as a result of the small size of the Saudi Stock Exchange, As well as the reliance of this study only on the Altman model with its five variables in assessing financial conditions without examining the impact of other factors that may affect the financial conditions of companies.Practical implicationsFinancial conditions of the companies have important implications for multiple parties such as management, government, investors and others as an early warning sign that enables them to take the necessary measures early before the actual bankruptcy occurs and what results in costs.Originality/valueAlthough assessing financial conditions of the companies is one of the basic uses of accounting information, this topic has not received sufficient attention as a means to test the benefits of adopting IFRS, especially in emerging markets such as Saudi Stock Exchange. This is the first study to examine the impact of adopting IFRS on the transparency of financial reporting in assessing financial conditions in Saudi Arabia.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84592381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring the influence of behavioral aspects on stock investment decision-making: a study on Bangladeshi individual investors","authors":"Tanzina Hossain, P. Siddiqua","doi":"10.1108/prr-10-2021-0054","DOIUrl":"https://doi.org/10.1108/prr-10-2021-0054","url":null,"abstract":"PurposeDetermining the impact of behavioral influences on the stock market has significant implications for investment analysis and portfolio management. Behavioral biases are parameters that need to be considered in investment decision-making. The purpose of this study is to inform Bangladeshi investors about behavioral biases that they may encounter when making investment decisions in the prevailing frontier environment.Design/methodology/approachThrough the chi-square test, one-way ANOVA, paired-samples t-test and descriptive analysis based on the facts collected from 281 respondents of the Dhaka Stock Exchange (DSE), the study has found that individual investors of Bangladesh often make investment decisions emotionally rather than based on theories.FindingsThe result shows that risk aversion and risk perception are the two most influential emotional dimensions that impact investors' decisions. The findings are consistent with the other researchers and highlight the fact that investors hardly act according to the norms recommended in the financial theories.Research limitations/implicationsThe findings are grounded on a small portion of investors at DSE on some particular days, which is not sufficient to study individual investors' entire complex decision-making behavior from various angles. Many respondents were reluctant and even confused to disclose their behavioral aspects. These, along with biased and careless answers, may impede the identification of the actual scenario of the behavioral responses in decision-making that demand further study.Originality/valueThe novelty of this study is unique in that it examined investors of the DSE, who are considered to be a representative in a frontier market like Bangladesh. Since this market is not very resilient, small investors need to be aware of the biases of behavioral factors to survive.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78085112","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of implementing visual grammar on learning participle adjectives by EFL learners","authors":"Adil Mohammed Qadha, Baleigh Qassem Al-Wasy","doi":"10.1108/prr-02-2022-0017","DOIUrl":"https://doi.org/10.1108/prr-02-2022-0017","url":null,"abstract":"PurposeThis paper aims to examine the impact of using visual grammar on learning participle adjectives by EFL (English as a Foreign Language) learners.Design/methodology/approachThe study follows an experimental design in which two groups participated in the study. The experimental group used visual grammar tools in learning participle adjectives. The control group was taught the participle adjectives in a traditional way. A pre–post test was designed and presented to the participants in the two groups.FindingsThe results showed that the experimental group made statistically significant improvements in their performance in using participle adjectives due to the use of visual grammar tools.Research limitations/implicationsThe current study is only limited to the effect of visual images on a particular grammatical issue, that is participle adjectives. Besides, the study does not include the gender variable; there may be variation in the results depending on the variable of gender.Practical implicationsThe present study can provide language instructors with some guidelines on how to incorporate visual grammar applications in teaching grammar aspects. Learners can also be encouraged to have a better understanding of English grammar, using the different connotations of visual images.Social implicationsUsing visual images in teaching grammar will increase the learners' ability to think beyond their classroom environment. They can use this experience whenever they face visual images in different societal activities.Originality/valueThis paper is one of the initial attempts to investigate the effect of using visual grammar on learning participle adjectives.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79701542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The influence of emotional intelligence and personal styles of dealing with conflict on strategic decisions","authors":"Raed Alharbi, Alhamzah Alnoor","doi":"10.1108/prr-08-2021-0040","DOIUrl":"https://doi.org/10.1108/prr-08-2021-0040","url":null,"abstract":"PurposeOrganizations seek to achieve the best results for their strategic decisions by increasing the effectiveness of the vertical and horizontal interconnection. This leads to an efficient and effective flow of information when making decisions (from the bottom-up) and information related to those decisions when starting to implement them on the ground (from Top-down). Thus, the article aims that, it requires managers at all levels to practice relational leadership skills, the most important of which is dealing with emotions (through emotional intelligence (EI)) and conflicts (through personal styles).Design/methodology/approachIn this paper the views of 324 managers were surveyed in several small and medium-sized companies in Saudi Arabia. The respondents were selected randomly.FindingsA direct positive effect of EI, patterns of cooperation and comprehension to deal with conflict was found on the results of strategic decisions and indirectly through relational leadership.Research limitations/implicationsThis paper is restricted to the relevant literature on the influence of EI and personal styles of dealing with conflict on strategic decisions.Practical implicationsAs part of the practical implication and managerial decision, policymakers should note that intelligence directly impacts strategic decisions.Originality/valueThis is one of the few studies that focused on the level of EI when choosing managers for organizational units and divisions.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78813278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Carbon dioxide emissions reduction efficiency and growth potential: case of China","authors":"A. Steblyanskaya, M. Ai, A. Denisov, O. Efimova, M. Rybachuk","doi":"10.1108/prr-12-2021-0066","DOIUrl":"https://doi.org/10.1108/prr-12-2021-0066","url":null,"abstract":"PurposeUnderstanding China's carbon dioxide (CO2) emission status is crucial for getting Carbon Neutrality status. The purpose of the paper is to calculate two possible scenarios for CO2 emission distribution and calculated input-output flows of CO2 emissions for every 31 China provinces for 2012, 2015 and 2017 years.Design/methodology/approachIn this study using the input and output (IO) table's data for the selected years, the authors found the volume of CO2 emissions per one Yuan of revenue for the industry in 2012 and the coefficient of emission reduction compared to 2012.FindingsResults show that in the industries with a huge volume of CO2 emissions, such as “Mining and washing of coal”, the authors cannot observe the reduction processes for years. Industries where emissions are being reduced are “Processing of petroleum, coking, nuclear fuel”, “Production and distribution of electric power and heat power”, “Agriculture, Forestry, Animal Husbandry and Fishery”. For the “construction” industry the situation with emissions did not change.Originality/value“Transport, storage, and postal services” and “Smelting and processing of metals” industries in China has the second place concerning emissions, but over the past period, emissions have been sufficiently reduced. “Construction” industry produces a lot of emissions, but this industry does not carry products characterized by large emissions from other industries. Authors can observe that Jiangsu produces a lot of CO2 emissions, but they do not take products characterized by significant emissions from other provinces. Shandong produces a lot of emissions and consumes many of products characterized by large emissions from other provinces. However, Shandong showed a reduction in CO2 emissions from 2012 to 2017.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90194193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Job commitment, total quality management, information communication technology adoption, toxic leadership and job demands: a conceptual framework for student retention","authors":"Samuel Koomson","doi":"10.1108/prr-02-2022-0012","DOIUrl":"https://doi.org/10.1108/prr-02-2022-0012","url":null,"abstract":"PurposeThis paper aims to examine the direct effect of job commitment (JCT) on student retention (REN), exploring the mediating roles of total quality management (TQM) and information communication technology adoption (ADT), and moderating roles of toxic leadership (TLE) and job demands (JDD).Design/methodology/approachThe paper develops a conceptual framework along with postulations by integrating both empirical and theoretical literature in the fields of employee well-being, strategic management, information communication technology, leadership, as well as work and occupational psychology.FindingsThis paper proposes that JCT will be positively related to REN, and this positive relationship will be mediated by TQM and ADT. Additionally, TLE and JDD will moderate the direct positive effect of JCT on REN.Research limitations/implicationsThis paper provides implications for both researchers and practitioners in the areas of strategic decision-making in educational institutions and behaviour management for enhancing REN by applying JCT, TQM and ADT as strategic tools, while keeping TLE and JDD under control. It also offers implications for upcoming researchers to empirically test this conceptual framework in different educational settings.Practical implicationsBy boosting employees JCT, educational institutions stand the chance of improving REN via TQM and ADT. Additionally, JCT can foster REN under a working environment where TLE and JDD are kept low.Originality/valueThe paper offers unique insights into how TQM and ADT connect JCT to REN, and how JCT relates to REN under varied levels of TLE and JDD. It also highlights the theoretical contributions of the resource-based theory of a firm, affective events theory and activation theory.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90222170","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate social responsibility and financial performance – the role of corporate reputation, advertising and competition","authors":"M. Bashir","doi":"10.1108/prr-10-2021-0059","DOIUrl":"https://doi.org/10.1108/prr-10-2021-0059","url":null,"abstract":"PurposeThe research on corporate social responsibility (CSR) and firm performance (FP) has seen a surge over the years. However, the role of corporate reputation (CR), advertising strategy and market competition is still unclear. The purpose of this study is to consider this gap and test an integrative model of CSR-FP, in the context of India.Design/methodology/approachThe data for CSR expenditure were collected from the annual reports of the selected companies. CR was captured using the ranks of Fortune India 500, Business Standard 1,000 and Economic Times 500. The financial data were collected from CMIE (Prowess) database.FindingsResults of structural equation modeling (SEM) revealed a significant relationship between CSR expenditure of the firm and its reputation; but no relationship between CR and performance. When CR increases, the performance of a firm may not improve. Competitive intensity (CI) had no statistically significant role in the CR-FP relationship for performance. Results suggest that reputed firms perform well despite high competition within an industry. High reputation is effective in improving performance irrespective of competition. CI has a positive impact in the reputation–performance linkage. Advertising intensity (AI) played a significant moderating role in the CSR intensity and CR relationship.Originality/valueThis research represents an added value for the literature on CSR by highlighting the importance of CR, advertising strategy and market competition in the relationship between CSR and FP. The findings have several implications for theory and practice, which have been discussed in the study.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86834662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}