The Impact of Islamic Finance on Sustainability Reporting

2020 ◽  
pp. 262-269 ◽  
Author(s):  
Adel M. Sarea
Keyword(s):  
Financial Reporting ◽  
Sustainability Reporting ◽  
Islamic Finance ◽  
Green Accounting ◽  
Proposed Model ◽  
Mediator Role ◽  
Future Consumption ◽  
Reducing Costs ◽  
The Impact

This chapter explores the impact of Islamic finance on sustainability reporting, and the mediator role of green accounting. Sustainability focuses on balancing present and future consumption to ensure basic needs of coming generations will be met. The mediator role of green accounting could positively impact sustainability financial reporting and sustainability reporting. The chapter employs content analysis approaches to explore the environmental impact of Islamic finance on sustainability reporting. Sustainability enhances future environmental aspects of reducing costs and risk management. The proposed model is based on the literature review to conceptualize the mediator role of green accounting. The chapter adds value to the literature on green accounting and sustainability reporting by considering the role of Islamic finance to promote a friendly environment.

scholarly journals Assessment of the impact of the COVID-19 pandemic on the poverty of households

2021 ◽  
Vol 11/1 (-) ◽  
pp. 37-39
Author(s):  
Olena POSHYVALOVA
Keyword(s):  
Economic Impact ◽  
Social Protection ◽  
Economic Implications ◽  
Exogenous Shocks ◽  
Proposed Model ◽  
The Social ◽  
National Economies ◽  
The Impact ◽  
Information Basis

Introduction. The COVID-19 pandemic has caused grave and severe losses in many of the economies across the globe. The impact and the duration of the economic crisis occurring due to the pandemic among certain households is difficult to anticipate since the indeterminacy is being defined through the duration of the crisis and costs for the recovery of the economy. The purpose of the paper is to study theoretical aspects related to the assessment of the impact of the COVID-19 pandemic on the poverty of households. Methods. The theoretical and methodological basis of the study are modern theories, concepts, hypotheses. Comparative analysis is used. The methodological and information basis of the work are scientific works, materials of periodicals, information resources. Results. The paper incorporates a content analysis of studies focusing on the economic impact of the COVID-19 on the development of national economies. The majority of studies assess economic implications of the COVID-19 however they are concentrated on the macroeconomic and financial impact of the Corona Crisis. The impact on national economies is subsequently reduced to the microlevel, specifically the social and economic impact on individuals. Nonetheless, there is a need for a microanalysis which may better describe the interrelation between sectors and countries (the effect of macroeconomic aggregate indicators) and supplement the macroanalysis, providing more relevant evaluations of the impact of the distribution of income, outline the authorities of households, the role of people's savings, determine the resilience of households. The work establishes main assumptions and restrictions of formulating the model of impact of social and economic implications of the COVID-19 pandemic on the poverty of households Conclusion. Taking into consideration the distribution of incomes for various sectors, the proposed model allows to ensure the assessment of losses in the consumption of households, savings depletion and time for their recovery. It has been proven that without the social protection of the population the Corona Crisis will lead to a massive economic shock for the national economy. Prospects of further studies lie in the assessment of the impact of indirect macro-level factors, role of indeterminacy in the decision-making of households and implications in case of numerous waves of social crisis as well as the possible effect in the condition of concurrent exogenous shocks.

A Proposed Model to Investigate the Impact of Moral Intelligence and Early Maladaptive Schemas on Emotional Divorce Regarding the Mediating Role of Marital Burnout in Women Referring to Psychological Centers, Ahvaz, Iran

2020 ◽  
Keyword(s):  
Path Analysis ◽  
Pearson Correlation ◽  
Early Maladaptive Schemas ◽  
Maladaptive Schemas ◽  
Statistical Population ◽  
Mediating Role ◽  
Proposed Model ◽  
Moral Intelligence ◽  
The Impact

Introduction and Objectives: Appropriate relationships in society are shaped based on healthy and intimate rapports in families. Divorce is regarded as one of the most important sources of damage to families and marriages. This study aimed to design and test a model to investigate the effect of moral intelligence and early maladaptive schemas on emotional divorce considering the mediating role of marital burnout in women referring to psychological centers in Ahvaz, Iran. Materials and Methods: The statistical population of this descriptive-correlational study included all the women referring to psychological centers in Ahvaz, Iran, during 2019. In total, 264 individuals were selected using the convenience sampling method. The data were collected using an emotional divorce questionnaire, moral intelligence scale, early maladaptive schemas, and marital burnout questionnaire. Furthermore, the proposed model was evaluated using a path analysis method. A bootstrap test was utilized to test the indirect relationships. Pearson correlation coefficient and path analysis through AMOS software were employed to examine the relationships among the variables. Results: The results of this study showed the significance of all direct paths of the early maladaptive schemas with emotional divorce. Indirect pathways were also significant through marital burnout with emotional divorce (P<0.001). Conclusion: The proposed model indicated an acceptable fit level and was regarded as an important step in recognizing the effective factors in the emotional divorce of women. Moreover, it can be useful as a model to develop stress management programs and control increased emotional divorce among women.

How specific investments influence NPD performance: exploring the roles of supplier involvement and IT implementation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aihua Wu
Keyword(s):  
New Product Development ◽  
Content Type ◽  
Moderated Mediation Model ◽  
Specific Investments ◽  
It Implementation ◽  
Supplier Involvement ◽  
Mediator Role ◽  
The Impact ◽  
Npd Performance

PurposeThe impact of specific investments to performance has mixed arguments. This paper aims to clarify how and under what conditions specific investments made by manufacturer tailored to supplier affect the new product development (NPD) performance of the manufacturer itself.Design/methodology/approachThis study develops a moderated mediation model, testing the roles of supplier involvement and information technology (IT) implementation by regression and bootstrap analyses from 378 NPD projects.FindingsThe results show both physical and human specific investments positively affect NPD performance. IT implementation strengthens the mediated role of supplier involvement, i.e. the mediator role of supplier involvement between specific investments and NPD performance link is significantly weaker while IT implementation is lower.Originality/valueThe findings contribute to identify IT implementation and supplier involvement as two important constructs, together demonstrating how and when specific investments affect NPD performance.

Unseen Link Between Sustainability Reporting and Financial Reporting

2021 ◽  
pp. 42-62
Author(s):  
Sibel Dinç Aydemir
Keyword(s):  
Financial Reporting ◽  
Behavioral Finance ◽  
Audit Quality ◽  
Ethical Issues ◽  
Sustainability Reporting ◽  
Upper Echelon ◽  
Financial Outcomes ◽  
Future Performance ◽  
Overconfidence Bias

The accounting profession has intensely witnessed compelling challenges in the 21st century. Due to increased number in stakeholders and huge informational need, the traditional model has become unsatisfactory in meeting this need and evaluating company's future performance. Apparently, companies trying to survive in globally competitive markets couldn't attain this goal by focusing merely on financial outcomes. Thus, sustainability reporting has emerged as a vital non-financial information demanded by stakeholders. However, ethical insights on credibility and accountability of this information have been documented and discussed in the literature. Tapping into behavioral finance paradigm and upper echelon approach, this chapter exerts an effort to link financial reporting/audit quality to sustainability reporting and discusses those ethical issues on these processes. Further, while drawing attention to overconfidence bias in individuals involved in reporting and assurance stages, it suggests influential role of decision-makers' personal traits on these mechanisms in a misleading way.

scholarly journals Audit committee quality and audit report lag: the role of mandatory adoption of IFRS in Saudi companies

Accounting ◽  
2021 ◽  
pp. 167-178
Author(s):  
Mahfod Mobarak Aldoseri ◽  
Nasr Taha Hassan ◽  
Magdy Melegy Abd El Hakim Melegy
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Audit Committees ◽  
Strong Impact ◽  
Audit Report ◽  
Before And After ◽  
Mandatory Adoption ◽  
The Impact ◽  
Weak Influence

This paper aims to examine the effect of audit committee characteristics on audit report lag, and also explores whether this effect will vary between before and after mandatory adoption of IFRS in Saudi listed companies. Based on a Saudi sample of 388 firm-year observations from 2015 to 2018, the Poisson regression analysis shows that among audit committee characteristics, only audit committee financial experience significantly influences the timing of financial reporting. The result indicates a weak influence of audit committees on timeliness of financial reporting, which is consistent with the results of most of previous studies. On the other hand, the results show a strong impact of the adoption of IFRS on the context of that relationship, where the results show the impact of IFRS on audit report lag, audit committee quality and the association between them.

scholarly journals The role of disclosure and transparency in financial reporting

2015 ◽  
Vol 3 (1) ◽  
pp. 60 ◽  
Author(s):  
Shaban Mohammadi ◽  
Behrad Moein Nezhad
Keyword(s):  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Disclosure Of Information ◽  
The Impact

<p>Voluntary disclosure and transparency can preserve the interests of shareholders, and the company's performance improves. in this paper, the importance of transparency in financial reporting and expressed its limitations and quality of disclosure and transparency, we express and at the end of the importance and benefits of voluntary disclosure, as well as major issues and the impact of voluntary disclosure of information in the market. we will examine.</p>

scholarly journals Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP

2016 ◽  
Vol 57 (1) ◽  
pp. 52-85 ◽  
Author(s):  
Nils Smeuninx ◽  
Bernard De Clerck ◽  
Walter Aerts
Keyword(s):  
Natural Language Processing ◽  
Language Processing ◽  
Financial Reporting ◽  
Sustainability Reporting ◽  
Important Variable ◽  
Syntactic Variation ◽  
Corporate Reporting ◽  
Language Variety ◽  
Sustainability Reports ◽  
The Impact

This study characterises and problematises the language of corporate reporting along region, industry, genre, and content lines by applying readability formulae and more advanced natural language processing (NLP)–based analysis to a manually assembled 2.75-million-word corpus. Readability formulae reveal that, despite its wider readership, sustainability reporting remains a very difficult to read genre, sometimes more difficult than financial reporting. Although we find little industry impact on readability, region does prove an important variable, with NLP-based variables more strongly affected than formulae. These results not only highlight the impact of legislative contexts but also language variety itself as an underexplored variable. Finally, the study reveals some of the weaknesses of default readability formulae, which are largely unable to register syntactic variation between the varieties of English in the reports and demonstrates the merits of NLP in report readability analysis as well as the need for more accessible sustainability reporting.

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