Papers by Saleh F . A . Khatib
Corporate Governance, 2024
Purpose-This study aims to conduct a comprehensive methodological review, exploring the strategie... more Purpose-This study aims to conduct a comprehensive methodological review, exploring the strategies used to address endogeneity within the realms of corporate governance and financial reporting. Design/methodology/approach-This research reviews the application of various methods to deal with endogeneity issue published in the 10 journals covering the corporate governance discipline included in the Web of Science's Social Sciences Citation Index. Findings-With a focus on empirical studies published in leading journals, the author scrutinizes the prevalence of endogeneity and the methodologies applied to mitigate its effects. The analysis reveals a predominant reliance on the two-stage least squares (2SLS) technique, a widely adopted instrumental variable (IV) approach. However, a notable observation emerges concerning the inconsistent utilization of clear exogenous IVs in some studies, highlighting a potential limitation in the application of 2SLS. Recognizing the challenges in identifying exogenous variables, the author proposes the generalized method of moments (GMM) as a viable alternative. GMM offers flexibility by not imposing the same exogeneity requirement on IVs but necessitates a larger sample size and an extended sample period. Research limitations/implications-The paper sensitizes researchers to the critical concern of endogeneity bias in governance research. It provides an outline for diagnosing and correcting potential bias, contributing to the awareness among researchers and encouraging a more critical approach to methodological choices, recognizing the prevalence of endogeneity in empirical studies, particularly focusing on the widely adopted 2SLS technique. Originality/value-Practitioners, including corporate executives and managers, can benefit from the study's insights by recognizing the importance of rigorous empirical research. Understanding the limitations and strengths of methodologies like 2SLS and GMM can inform evidence-based decisionmaking in the corporate governance realm.
International Journal of Disclosure and Governance
One of the main goals of this study is to investigate whether politically connected firms have a ... more One of the main goals of this study is to investigate whether politically connected firms have a different tendency toward disclosing CSR information compared to those without political connections. Another purpose of this research is to add to the existing literature by looking into the impact of political connections in moderating the relationship between ownership concentration and CSRD. We collect data on CSR activities undertaken by a group of 94 non-financial Jordanian companies listed on the Amman Stock Exchange using the content analysis approach. From 2010 to 2019, 940 yearly reports were evaluated for this study. Also, the study hypotheses are tested using Ordinary Least Squares regression (OLS). In Jordan, politically connected companies are more likely to disclose high-quality CSRD than unconnected companies. Furthermore, the findings revealed that CSRD is likely to be negatively impacted by ownership concentration. However, political ties can moderate the relationship between ownership concentration and the disclosure practice of companies included in our sample. The regression analysis results show that closely held businesses with political ties are more likely to reveal high-quality CSRD than businesses without political ties. The study adds to the debate over CSRD by shedding light on the role of political ties and ownership structure (particularly ownership concentration) in influencing CSRD by businesses. The findings of the study can help managers of Jordanian companies listed on the stock exchange make better decisions about their CSRD and other related disclosure, such as environmental disclosure. This is the first study to look at how political nexuses can moderate the relationship between firm CSRD and political connections in Jordan. As a result, it significantly adds to previous research.
Emerging science journal, Nov 7, 2022
Despite the growth of empirical evidence in this field, little review research exists that assess... more Despite the growth of empirical evidence in this field, little review research exists that assesses the theoretical aspects, marketing drivers, and consequences of market mavens. In this study, therefore, a systematic literature review (SLR) was utilized to perform a thorough analysis of market maven literature, encompassing articles published over 23 years on the Scopus and Web of Science indexed journals. It was found that the social and psychological aspects had not been widely explored and remained the weakest pillar. The results highlight that the theory of planned behavior has been the most commonly applied theory in the literature, as it has been used in six studies. Moreover, there is a very limited understanding of the existing literature's psychological and motivational characteristics and their role in cyber-market mavenism. To the best of the authors' knowledge, this is the first SLR that addresses market maven literature. This research offers a comprehensive study agenda that focuses on various critical areas that need more consideration, such as the cultural role of market mavens and the differentiation between the roles of market mavens and non-mavens in sharing information on social network sites. Scholars might also look at the influence of the generational difference between people and whether or not placing an age or gender limit on people is important in terms of the nature of social networks.
Meditari Accountancy Research
Purpose Although many firms are investing considerable resources in building and designing strong... more Purpose Although many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control processes, IA literature is still relatively fragmented. Therefore, this paper aims to provide a systematic review of studies on IA in 27 European countries and the UK. Design/methodology/approach Based on the Scopus database, 142 papers published between 1987 and 2022 were analyzed. This study focused on evaluating and analyzing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties and risk management to provide directions for future research. Findings This study found that IA literature did not provide the integrated knowledge of internal audit functions (IAFs) and the factors that could contribute to their implementation as required. The results showed that ...
Financial reporting quality of financial institutions: Literature review
Cogent Business & Management
Sustainability
Carbon disclosure research has sparked a growing interest due to climate change phenomenon and th... more Carbon disclosure research has sparked a growing interest due to climate change phenomenon and the impact thereof on the global market in recent years. Despite this trend, there is still a gap in knowledge regarding the role that carbon disclosure plays in the economic activities of corporations. Therefore, the purpose of this study is to systematically review the available literature on corporate carbon reporting by assessing current research trends, theoretical perspectives, and themes discussed in the field. A final sample of 168 studies from the Scopus database that explicitly discussed carbon reporting were included in this investigation. The results indicated an increase in the number of studies, especially in the last five years. In addition, carbon disclosure practices vary between different firm types, sectors, and countries. However, there is a shortage of empirical studies on some contexts that have rarely been considered. Moreover, it was found that the existing literatu...
Practices of governance in the policy of business succession: family in control?
REVISTA FOCO, May 17, 2021
Journal of Risk and Financial Management
The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, ... more The paper aims to investigate the effect of financial leverage, profitability, liquidity ratios, cash holdings, and interest coverage ratios on the level of integrated reporting disclosure—as one of the reports that promotes sustainable development—of Jordanian industrial listed companies. The content analysis method was used to analyze the annual reports of 51 listed Jordanian industrial companies during the years from 2014 to 2019 (306 firm-year observations). The analysis showed that financial leverage, profitability, liquidity and cash holdings are important determinants for integrated reporting, whereas the analysis did not support the effect of the interest coverage ratio. To the best of our knowledge, this is the first empirical study that deals with the impact of a set of financial variables on integrated reporting in the context of emerging countries such as Jordan. This is also the first study that deals with disclosing integrated reports through the perspective of shareho...
Meditari Accountancy Research
Purpose This study aims to identify the main research development on board diversity and offers a... more Purpose This study aims to identify the main research development on board diversity and offers a quantitative synopsis of key themes and contributors, knowledge gaps and provides directions for further work. Design/methodology/approach Using a bibliometric analysis, the authors assess the patterns in global board diversity research based on co-occurrences of researchers’ keywords and publication outputs of 991 articles from the Scopus database. Also, the co-citation network analysis was performed to assess the intellectual structure of board diversity research. Findings According to the keyword analysis, the authors found that researchers focus on the gender diversity of the boardroom while ignoring the cognitive diversity and other aspects of demographic diversity such as educational, ethnic, age, nationality, experience, background and tenure, pointing to the need for further work to consider other diversity attributes and the interaction between them. Additionally, board diversi...
Websites Visits and Financial Performance for GCC Banks: The Moderating Role of Environmental, Social and Governance Performance
Global Business Review
The volume of services provided through websites increases over time, particularly in the banking... more The volume of services provided through websites increases over time, particularly in the banking sector. It is challenging to develop banking services to achieve optimal financial performance. As a result, this article aims to investigate the impact of bank website visits on the financial performance of the Gulf Cooperation Council (GCC) banking sector, taking into account the moderating role of the environmental, social and governance (ESG) performance. The article is based on an empirical analysis through a content analysis approach based on a sample of 64 GCC banks from 2014 to 2020. The findings showed that the frequency of website visits significantly affects the financial performance measures of banks, such as return on assets (ROA), return on equity (ROE), market value (Tobin’s Q), net interest margin (NIM) and return on investment (ROI). In addition, the ESG performance of banks attracts more website visitors and enhances them with the idea of dealing with banks that enhanc...
Sustainability
In recent years, discussions on green purchasing have increased; most studies were concentrated i... more In recent years, discussions on green purchasing have increased; most studies were concentrated in developed countries, with limited studies conducted in developing countries. This study aims to systematically analyze studies that have discussed green purchasing. Using the Scopus database, 142 studies from 61 journals published during the period 1998 to 2021 were analyzed. Our analysis focused on three fundamental aspects: the determinants, the effect of green purchasing, and exploring the theoretical foundations and the most common theories that the studies relied on. The analysis results focused on researchers’ demographic and physiological determinants based on the theory of planned behavior. There has been a development in discussing the determinants related to products and marketing and social and environmental determinants in recent years. The analysis results of the studies that addressed green purchasing show that green purchasing contributes to sustainable development. This...
Informatics
The aim of this study is to synthesize the rapidly increasing literature on privacy and security ... more The aim of this study is to synthesize the rapidly increasing literature on privacy and security risk of digital payment. By reviewing 591 studies, the literature on this topic was evaluated using a bibliographical approach to highlight the intellectual development of the field and recommend potential research directions in this still-emerging field. According to our assessment, academics have continued to focus on perceived privacy and security, while more multigroup analyses based on subdimensions of risk are needed. In addition, the vast majority of studies have not considered the inter-relationship between risk attributes. We analyse the potential causes of the lack of research diversity and provide additional suggestions to improve digital payment research in the future. This study will be valuable for academics, analysts, regulators, practitioners, and investors.
CEK PLAGIAT ARTIKEL. A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research
Springer Verlag, Mar 9, 2021
The Journal of Management Theory and Practice (JMTP), 2020
Developing new service business - models is an essential task for various companies, driven by te... more Developing new service business - models is an essential task for various companies, driven by technological advances and lucrative market opportunities. To support the innovation process, various methods and techniques have been developed for creating new business models. However, the present business model strategies lack a reflection of market characteristics such as co-creation and as well as contextualization, restricting their appeal for creative service - business - models. The Service, Business Model Canvas “SBMC” will address this shortcoming founded on a combined research framework that pursues to advance the current business - model - representation. Aimed at this reason, a focusing group sessions method was conducted that suggested using the SBMC to design, understand, and evaluate co-creation in dealing business models. Besides, this research offers insights to how business model representations are implemented in the process of product creation.
Emerging Science Journal, 2022
This study aims to identify the impact of COVID-19 on audit quality based on the investigation of... more This study aims to identify the impact of COVID-19 on audit quality based on the investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' salaries in Saudi Arabia and Yemen. For data collection, fifty-five (55) questionnaires were distributed to internal auditors, external auditors, managers of audit offices, and financial managers. Eleven managers of audit offices and auditors were interviewed. A descriptive, regression analysis, and T-test were used. The study results reveal that the audit quality has been significantly affected due to the devastating effect of COVID-19 on audit fees, audit procedures, and audit staff salaries. In addition, the results show that Yemen is severely affected due to several factors, which include a lack of modern auditing systems. Also, private ownership of establishments and the absence of laws for determining audit fees negatively impacted the audit quality. Being the first of a practical kind, this study prov...
Corporate Governance: The International Journal of Business in Society, 2022
Purpose This study aims to provide a comprehensive review of the existing literature on corporate... more Purpose This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research. Design/methodology/approach Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics. Findings The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. A...
Journal of Open Innovation: Technology, Market, and Complexity, 2021
The global spread and use of the internet and mobile phones has contributed to the development of... more The global spread and use of the internet and mobile phones has contributed to the development of digital payments. Despite its growth potential, until now there is a lack of research providing a comprehensive synthesis and analysis of factors affecting the use, adoption, and acceptance of digital payment methods. This study aims to address this gap by providing a comprehensive review of the related literature retrieved from Scopus and Web of Science databases. Following a systematic method, a final sample of 193 research articles was identified and analysed. The results highlight that a single theory has failed to comprehensively explain the complex nature of electronic payment adoption. The key limitation of the existing theories is their inability to consider the role of social and cultural facets in the adoption of new technology. While literature reviews are a widespread practice in business studies, there are scant reviews that use the systematic review methodology that aggreg...
Covid-19 Pandemic And Global Business Challenge’s How To Survey With Business Model’s: A Systematic Literature Review
The paper analyzed the current business model literature from four different databases, in identi... more The paper analyzed the current business model literature from four different databases, in identifying the need for further development in business model as many businesses has short down due to the current pandemic of COVID-19 situation. The paper also highlighted the need for researchers to think out of box and need to focus not only in facing the current pandemic issue alone but to think about the feature of the current situation businesses are in, businesses need to be development and find solution to it down fall which currently about thousand company has been close and millions of jobs has been lost. The paper discusses the need to change current traditional business model used by the business industries to a modern business model introduce by the researchers and business experts and how to develop business through this COVID-19 pandemic. Through the views of the literature systematically is understood that the publication in business model and innovation has drop in 2019, th...
Bibliometric Analysis Trend on Business Model Innovation
We reviewed the innovation literature in business models with the aid of bibliometric analysis. T... more We reviewed the innovation literature in business models with the aid of bibliometric analysis. The papers included in the review are evolution of business models, business model, open innovation, value acquisition and architectural innovation. Business Model Innovation is still under development and focuses on market and technology models studies. The research study should recognize the need for further work on the innovation study holes in the business model, where companies around the world often struggle and where academics and non-academics researches need to pay attention. We concluded that, apart from the collateral impact of field misunderstandings, the lack of a research agenda and uniformity in the principles under study generate incentives for those who view themselves as symbols of creativity in business models innovation, given the methodological shortcomings in their proposals.
Journal of Business and Socio-economic Development, 2021
PurposeThe current study dealt with the ownership structure effect as a potential determinant of ... more PurposeThe current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context.Design/methodology/approachUsing the content analysis technique, data were collected and analyzed from a final sample of 51 annual reports of Jordanian industrial companies listed for 2012–2019.FindingsThe results show that foreign ownership and state ownership play a critical role in disclosing the ESG performance. Also, the board's independence plays an influential role in improving disclosure quality, enhancing family ownership in disclosure. It also limits the negative role of block holder ownership and managerial ownership on the ESG disclosure.Originality/valueTo the best of the authors' knowledge, this is the first study that deals with the role of ownership structure on the ESG disclosure level separately and collectively through the moderating role of board independence.
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Papers by Saleh F . A . Khatib