Mohamed Ateia A Elhabib - Academia.edu (original) (raw)

Papers by Mohamed Ateia A Elhabib

Research paper thumbnail of Post-Harvest Practices Effect on the Quality

Post-Harvest Practices Effect on the Quality Protocol of Acacia seyal Gum from Sudan , 2024

The paper investigated the effects of post-harvest practices on the physicochemical properties an... more The paper investigated the effects of post-harvest practices on the physicochemical properties and microbial content of Acacia seyal
(Talha) gum at various stages. A total of fifteen gum samples were collected from three distinct regions in western Sudan namely; Buram, Hijleij,
and Deain. The investigations were carried out on the gum Arabic samples at different stages: extraction from trees, collection in jute sacks,
transportation facility, storage in production sites, storage in factories, and during cleaning and processing phases before exporting the product to
external markets. The findings indicated a significant increase (p= 0.05) in the gum's coloration as it passed from the collection sites through storage
facilities to the factory. Subsequently, a notable decrease in color was observed after the cleaning process, ultimately reaching the final export
readiness stage. During the cleaning and processing stages, various impurities were systematically removed. These include bark, residue, sand, and
other foreign materials. Furthermore, visual grading performed by laborers during cleaning allowed for the differentiation of gum lots based on
color, facilitating a blending process aimed at standardizing the coloration of the final export product. No significant positive correlation was noted
among the other physicochemical properties, except for optical rotation (R= 0.65), which mirrored the pattern observed in coloration. The microbial
analysis revealed a consistent trend across samples from different areas, though the intensity varied. For instance, the total bacterial count was
highest in the gum immediately after harvesting and increased during subsequent handling, before experiencing a dramatic decrease in the final
stages.

Research paper thumbnail of Impact of Solid Waste Management on Environment  and Community Safety in Khartoum Locality, Sudan

Impact of Solid Waste Management on Environment and Community Safety in Khartoum locality-Sudan, 2025

Solid Waste Management (SWM) represents one of the most critical environmental and public health ... more Solid Waste Management (SWM) represents one of the most critical environmental and public health challenges in rapidly urbanizing regions. In Khartoum Locality, Sudan, the exponential growth in waste generation, fueled by population increase and urban sprawl, has overwhelmed existing waste management systems. This study investigates the status of SWM in Khartoum Locality, Sudan, revealing significant challenges. Data from interviews, secondary sources, and a questionnaire survey highlight a system plagued by inefficiencies. Waste collection methods involve various container sizes for different areas (markets, squares, residential complexes) and
scheduled household collection. However, the system is hampered by inadequate container provision (80% of respondents reported a lack of containers). Survey results indicate that most respondents (93%) use plastic bags for waste disposal, and a majority (62%) lack designated collection points in their areas. This contributes to widespread waste accumulation (observed by 80% of respondents), attributed to both insufficient waste workers (16%) and a lack of citizens’ interest in proper disposal (11%), and both reasons combined (73%). Furthermore, public awareness campaigns on hygiene are severely lacking (95% reported no awareness sessions).
Waste collection truck frequency varies, with some areas seeing collections only once a week (35.5%) or not at all (32.5%). A near-unanimous majority (96%) believes the entire SWM process requires assessment and improvement, emphasizing community involvement. The study also found that waste accumulation negatively impacts community health, aesthetics, and psychological well-being. The research concludes that Khartoum Locality's SWM system is deficient, negatively impacting both community safety and the environment.

Research paper thumbnail of Corporate governance and capital market development in the GCC: a comparative literature review

Journal of Capital Markets Studies Emerald Publishing Limited , Oct 31, 2024

Purpose-This review provides a detailed analysis of corporate governance practices across Gulf Co... more Purpose-This review provides a detailed analysis of corporate governance practices across Gulf Cooperation Council (GCC) countries, focusing on board characteristics, executive remuneration, capital markets and the integration of ethical and sustainable practices. It evaluates how these governance frameworks influence market performance, investor confidence and corporate sustainability within the region. Design/methodology/approach-The study synthesizes findings from 15 recent research studies, examining corporate governance mechanisms, board composition, executive compensation policies and their impact on market capitalization. The data were collected from major academic databases, including Google Scholar, Springer, Web of Science and Scopus. Findings-The analysis exhibits both similarities and differences in corporate governance frameworks across GCC countries. Important findings include a universal mandate for the separation of chief executive officer (CEO) and chairman roles, varied board composition requirements and differing executive remuneration and transparency policies. Saudi Arabia and the United Arab Emirates (UAE) lead in market capitalization, reflecting advanced governance practices, though disparities exist among GCC countries. The review also notes the increasing alignment of corporate governance with corporate social responsibility (CSR) principles, especially in sustainability reporting and ethical practices, highlighting a growing commitment to long-term value creation. Originality/value-This review uniquely synthesizes recent research on GCC corporate governance, offering insights on board structures, executive pay and market dynamics with a focus on ethical and sustainable practices. It provides valuable perspectives for stakeholders, policymakers and academics interested in enhancing governance frameworks in the region while contributing to the global discourse on aligning corporate governance with sustainability standards.

Research paper thumbnail of Financial and Technical Assessment of Kenaf Cultivation for Producing Fiber Utilized in Automotive Components

Busin e s s a n d Econom ic s J o urn al

Research paper thumbnail of A critique: Corporate governance definition dilemma and the major causes for calls to improve corporate governance

European Journal of Business and Management, 2014

This paper has two major objectives; the first objective is to shed light on the dilemma concerni... more This paper has two major objectives; the first objective is to shed light on the dilemma concerning the debate on corporate governance definition, whereas the second objective is to identify the major causes for calls to improve corporate governance. The last three decades has witnessed exponential increase in corporate governance awareness, corporate governance regulations, and a drive for improved corporate governance in addition to an interesting debate on the definition of corporate governance. Concerning the debate on the definition of corporate governance the extant literature revealed that there is significant disagreement among researchers on a single definition for corporate governance. On one extreme some corporate governance definitions are considered too narrow due to their limited focus on protection of shareholders' wealth while disregarding the interest of other stakeholders. On the other some have been criticized for being too board as a result focusing on too many stakeholders without paying attention to the sole reason for the firm existence which is the maximization of shareholders wealth. The authors view corporate governance as a set of mechanisms aimed at mitigating the negative impact of agency conflict. This view focuses on resolving the main issue of corporate governance, which is the conflict of the interests between owners of the firm and executive management. Therefore the authors strongly argue that mitigating this conflict of interest is of special benefit to the firm, the stakeholders' and the economy as a whole and hence any definition for corporate governance should encompass the agency conflict. In relation to the second objective based on the review of the relevant literature, five reasons have been identified as the major causes for calls to improve corporate governance. These causes are a) increase in firm size and complexity, b) separation of ownership and management, c) exponential growth of capital markets, d) increase in fraud cases and financial crises and, e) increased awareness of corporate governance impact on firm financial performance.

Research paper thumbnail of Why does Corporate Governance Become So Important? An Attempt to Identify the Major Causes for Calls to Improve Corporate Governance

European Journal of Business and Management, 2015

This paper is an attempt to identify the major causes for calls to improve corporate governance w... more This paper is an attempt to identify the major causes for calls to improve corporate governance whether at the firm level or at the country level. The last three decades has witnessed exponential increase in corporate governance awareness, corporate governance regulations and a drive for improved corporate governance. Based on the review of the relevant literature five reasons has been identified as the major causes for calls to improve corporate governance. These causes are a) increase in firm size and complexity, b) separation of ownership and management, c) exponential growth of capital markets, d) increase in fraud cases and financial crises and, e) increased awareness of corporate governance impact on firm financial performance. Keywords: Corporate Governance, firm size, market growth, fraud, separation of ownership

Research paper thumbnail of The impact of audit quality on firm performance: evidence from Malaysia

Nowadays in the emerging market and after corporate scandals as well as financial crisis the issu... more Nowadays in the emerging market and after corporate scandals as well as financial crisis the issue of firm performance and ways to improve it are crucial for companies, investors and third parties. One of the ways that it can impact firm performance is audit quality, which it is recognize as external monitoring. Therefore, the purpose of this research is to examine the impact of audit quality on firm performance for Malaysian listed companies for the period of 2003 to 2012. In this study, we use audit fees and audit firm rotation as proxies for audit quality. Return on assets and Tobin's q are used as measures for firm performance. We found that there is insignificant relationship between audit quality proxies (audit fees and audit firm rotation) and ROA. We also found that an audit fee is significantly and positively related to Tobin's Q. However, audit firm rotation is insignificantly related to Tobin's Q.

Research paper thumbnail of The impact of government linked directors on firm performance: evidence from Oman

The presence of government-linked board members can be an effective corporate governance mechanis... more The presence of government-linked board members can be an effective corporate governance mechanism and a valuable resource for companies. The presence of such board members based on resource dependence theory is expected to enhance firm performance. This paper investigates the impact of government-linked board members in Oman on firm performance using Return on Assets and Tobin’s Q as proxy for firm performance. The findings of the study revealed that having a government linked board member such as a royal family member, a cabinet minister or a deputy minister on the board of a listed company have a positive but insignificant with firm performance as measured by both ROA and Tobin’s Q. However, statistical analysis show that the presence of a government representative as a board member has a positive impact on firm performance, as indicated by the positive coefficient for ROA and TOBINQ. An important implication of this result is that the presence of a government representative as a...

Research paper thumbnail of The impact of board competency and ownership structure on firm performance

UTM Press, 2015

This study investigates the impact of board competency and ownership structure on firm performanc... more This study investigates the impact of board competency and ownership structure on firm performance, using data from 80 (800 firms-year) non-financial firms listed in Muscat Securities Market of Oman between 2003 and 2012. Oman business environment is surrounded by issues like incompetent board members, poor internal controls, ownership concentration and several incidences of fraud that lead to corporate failures. Furthermore, since the issuance of corporate governance code in 2002, there has not been any rigorous study that evaluates the impact of code adoption on firm perormance. In this study, board competency has been assessed using two approaches, a composite-index approach and an individual variable approach where the impact of each of the components of the index on firm performance is examined. This study uses seven performance metrics covering firm profitability, firm short-term liquidity, firm market value and firm risk of failure. Descriptive statistics reveal that since th...

Books by Mohamed Ateia A Elhabib

Research paper thumbnail of The Impact of the Frequency of Board Meetings on Firm Performance: The Case of Oman

Contemporary Issues in Accounting and Finance,, 2017

Research paper thumbnail of Post-Harvest Practices Effect on the Quality

Post-Harvest Practices Effect on the Quality Protocol of Acacia seyal Gum from Sudan , 2024

The paper investigated the effects of post-harvest practices on the physicochemical properties an... more The paper investigated the effects of post-harvest practices on the physicochemical properties and microbial content of Acacia seyal
(Talha) gum at various stages. A total of fifteen gum samples were collected from three distinct regions in western Sudan namely; Buram, Hijleij,
and Deain. The investigations were carried out on the gum Arabic samples at different stages: extraction from trees, collection in jute sacks,
transportation facility, storage in production sites, storage in factories, and during cleaning and processing phases before exporting the product to
external markets. The findings indicated a significant increase (p= 0.05) in the gum's coloration as it passed from the collection sites through storage
facilities to the factory. Subsequently, a notable decrease in color was observed after the cleaning process, ultimately reaching the final export
readiness stage. During the cleaning and processing stages, various impurities were systematically removed. These include bark, residue, sand, and
other foreign materials. Furthermore, visual grading performed by laborers during cleaning allowed for the differentiation of gum lots based on
color, facilitating a blending process aimed at standardizing the coloration of the final export product. No significant positive correlation was noted
among the other physicochemical properties, except for optical rotation (R= 0.65), which mirrored the pattern observed in coloration. The microbial
analysis revealed a consistent trend across samples from different areas, though the intensity varied. For instance, the total bacterial count was
highest in the gum immediately after harvesting and increased during subsequent handling, before experiencing a dramatic decrease in the final
stages.

Research paper thumbnail of Impact of Solid Waste Management on Environment  and Community Safety in Khartoum Locality, Sudan

Impact of Solid Waste Management on Environment and Community Safety in Khartoum locality-Sudan, 2025

Solid Waste Management (SWM) represents one of the most critical environmental and public health ... more Solid Waste Management (SWM) represents one of the most critical environmental and public health challenges in rapidly urbanizing regions. In Khartoum Locality, Sudan, the exponential growth in waste generation, fueled by population increase and urban sprawl, has overwhelmed existing waste management systems. This study investigates the status of SWM in Khartoum Locality, Sudan, revealing significant challenges. Data from interviews, secondary sources, and a questionnaire survey highlight a system plagued by inefficiencies. Waste collection methods involve various container sizes for different areas (markets, squares, residential complexes) and
scheduled household collection. However, the system is hampered by inadequate container provision (80% of respondents reported a lack of containers). Survey results indicate that most respondents (93%) use plastic bags for waste disposal, and a majority (62%) lack designated collection points in their areas. This contributes to widespread waste accumulation (observed by 80% of respondents), attributed to both insufficient waste workers (16%) and a lack of citizens’ interest in proper disposal (11%), and both reasons combined (73%). Furthermore, public awareness campaigns on hygiene are severely lacking (95% reported no awareness sessions).
Waste collection truck frequency varies, with some areas seeing collections only once a week (35.5%) or not at all (32.5%). A near-unanimous majority (96%) believes the entire SWM process requires assessment and improvement, emphasizing community involvement. The study also found that waste accumulation negatively impacts community health, aesthetics, and psychological well-being. The research concludes that Khartoum Locality's SWM system is deficient, negatively impacting both community safety and the environment.

Research paper thumbnail of Corporate governance and capital market development in the GCC: a comparative literature review

Journal of Capital Markets Studies Emerald Publishing Limited , Oct 31, 2024

Purpose-This review provides a detailed analysis of corporate governance practices across Gulf Co... more Purpose-This review provides a detailed analysis of corporate governance practices across Gulf Cooperation Council (GCC) countries, focusing on board characteristics, executive remuneration, capital markets and the integration of ethical and sustainable practices. It evaluates how these governance frameworks influence market performance, investor confidence and corporate sustainability within the region. Design/methodology/approach-The study synthesizes findings from 15 recent research studies, examining corporate governance mechanisms, board composition, executive compensation policies and their impact on market capitalization. The data were collected from major academic databases, including Google Scholar, Springer, Web of Science and Scopus. Findings-The analysis exhibits both similarities and differences in corporate governance frameworks across GCC countries. Important findings include a universal mandate for the separation of chief executive officer (CEO) and chairman roles, varied board composition requirements and differing executive remuneration and transparency policies. Saudi Arabia and the United Arab Emirates (UAE) lead in market capitalization, reflecting advanced governance practices, though disparities exist among GCC countries. The review also notes the increasing alignment of corporate governance with corporate social responsibility (CSR) principles, especially in sustainability reporting and ethical practices, highlighting a growing commitment to long-term value creation. Originality/value-This review uniquely synthesizes recent research on GCC corporate governance, offering insights on board structures, executive pay and market dynamics with a focus on ethical and sustainable practices. It provides valuable perspectives for stakeholders, policymakers and academics interested in enhancing governance frameworks in the region while contributing to the global discourse on aligning corporate governance with sustainability standards.

Research paper thumbnail of Financial and Technical Assessment of Kenaf Cultivation for Producing Fiber Utilized in Automotive Components

Busin e s s a n d Econom ic s J o urn al

Research paper thumbnail of A critique: Corporate governance definition dilemma and the major causes for calls to improve corporate governance

European Journal of Business and Management, 2014

This paper has two major objectives; the first objective is to shed light on the dilemma concerni... more This paper has two major objectives; the first objective is to shed light on the dilemma concerning the debate on corporate governance definition, whereas the second objective is to identify the major causes for calls to improve corporate governance. The last three decades has witnessed exponential increase in corporate governance awareness, corporate governance regulations, and a drive for improved corporate governance in addition to an interesting debate on the definition of corporate governance. Concerning the debate on the definition of corporate governance the extant literature revealed that there is significant disagreement among researchers on a single definition for corporate governance. On one extreme some corporate governance definitions are considered too narrow due to their limited focus on protection of shareholders' wealth while disregarding the interest of other stakeholders. On the other some have been criticized for being too board as a result focusing on too many stakeholders without paying attention to the sole reason for the firm existence which is the maximization of shareholders wealth. The authors view corporate governance as a set of mechanisms aimed at mitigating the negative impact of agency conflict. This view focuses on resolving the main issue of corporate governance, which is the conflict of the interests between owners of the firm and executive management. Therefore the authors strongly argue that mitigating this conflict of interest is of special benefit to the firm, the stakeholders' and the economy as a whole and hence any definition for corporate governance should encompass the agency conflict. In relation to the second objective based on the review of the relevant literature, five reasons have been identified as the major causes for calls to improve corporate governance. These causes are a) increase in firm size and complexity, b) separation of ownership and management, c) exponential growth of capital markets, d) increase in fraud cases and financial crises and, e) increased awareness of corporate governance impact on firm financial performance.

Research paper thumbnail of Why does Corporate Governance Become So Important? An Attempt to Identify the Major Causes for Calls to Improve Corporate Governance

European Journal of Business and Management, 2015

This paper is an attempt to identify the major causes for calls to improve corporate governance w... more This paper is an attempt to identify the major causes for calls to improve corporate governance whether at the firm level or at the country level. The last three decades has witnessed exponential increase in corporate governance awareness, corporate governance regulations and a drive for improved corporate governance. Based on the review of the relevant literature five reasons has been identified as the major causes for calls to improve corporate governance. These causes are a) increase in firm size and complexity, b) separation of ownership and management, c) exponential growth of capital markets, d) increase in fraud cases and financial crises and, e) increased awareness of corporate governance impact on firm financial performance. Keywords: Corporate Governance, firm size, market growth, fraud, separation of ownership

Research paper thumbnail of The impact of audit quality on firm performance: evidence from Malaysia

Nowadays in the emerging market and after corporate scandals as well as financial crisis the issu... more Nowadays in the emerging market and after corporate scandals as well as financial crisis the issue of firm performance and ways to improve it are crucial for companies, investors and third parties. One of the ways that it can impact firm performance is audit quality, which it is recognize as external monitoring. Therefore, the purpose of this research is to examine the impact of audit quality on firm performance for Malaysian listed companies for the period of 2003 to 2012. In this study, we use audit fees and audit firm rotation as proxies for audit quality. Return on assets and Tobin's q are used as measures for firm performance. We found that there is insignificant relationship between audit quality proxies (audit fees and audit firm rotation) and ROA. We also found that an audit fee is significantly and positively related to Tobin's Q. However, audit firm rotation is insignificantly related to Tobin's Q.

Research paper thumbnail of The impact of government linked directors on firm performance: evidence from Oman

The presence of government-linked board members can be an effective corporate governance mechanis... more The presence of government-linked board members can be an effective corporate governance mechanism and a valuable resource for companies. The presence of such board members based on resource dependence theory is expected to enhance firm performance. This paper investigates the impact of government-linked board members in Oman on firm performance using Return on Assets and Tobin’s Q as proxy for firm performance. The findings of the study revealed that having a government linked board member such as a royal family member, a cabinet minister or a deputy minister on the board of a listed company have a positive but insignificant with firm performance as measured by both ROA and Tobin’s Q. However, statistical analysis show that the presence of a government representative as a board member has a positive impact on firm performance, as indicated by the positive coefficient for ROA and TOBINQ. An important implication of this result is that the presence of a government representative as a...

Research paper thumbnail of The impact of board competency and ownership structure on firm performance

UTM Press, 2015

This study investigates the impact of board competency and ownership structure on firm performanc... more This study investigates the impact of board competency and ownership structure on firm performance, using data from 80 (800 firms-year) non-financial firms listed in Muscat Securities Market of Oman between 2003 and 2012. Oman business environment is surrounded by issues like incompetent board members, poor internal controls, ownership concentration and several incidences of fraud that lead to corporate failures. Furthermore, since the issuance of corporate governance code in 2002, there has not been any rigorous study that evaluates the impact of code adoption on firm perormance. In this study, board competency has been assessed using two approaches, a composite-index approach and an individual variable approach where the impact of each of the components of the index on firm performance is examined. This study uses seven performance metrics covering firm profitability, firm short-term liquidity, firm market value and firm risk of failure. Descriptive statistics reveal that since th...