Ridzwana Said - Academia.edu (original) (raw)

Papers by Ridzwana Said

International Journal of Economics and Management, Dec 27, 2022

The concept of financial performance is of great concern to stakeholders. This empirical paper in... more The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance.

Journal of Environmental Accounting and Management

Journal of Environmental Management and Tourism

Rapid transformation from agriculture to industrialized economy in Malaysia has evidently attribu... more Rapid transformation from agriculture to industrialized economy in Malaysia has evidently attributed to the accelerated increase in carbon emissions. Carbon emission growth that led to climate change is a very complex spectacle and that is when carbon accounting has emerged. The emergence of carbon accounting has assisted and motivates organizations in achieving their carbon reduction objectives because the system is considered essential in combating climate change. Despite that, the accounting methodology used for climate change remains poorly understood in the current business sphere. As such, it is argued that if carbon strategy is deliberated properly by an organization, carbon accounting will effectively outlines the effects on carbon performance. Enhancing profits is the focal point, but the focus on the sustainable development of the business in the future is crucial. This paper discusses interlinks of corporate carbon strategies, carbon accounting and carbon performance of o...

Frontiers in Psychology

This study explores how the scholarly accomplishments of students might increment due to specific... more This study explores how the scholarly accomplishments of students might increment due to specific fundamental causes. The academic performance of the student was prioritized as a dependent variable, and the independent indicators chosen were “information seeking, IT ability, reading/writing capacity, and resilience.” At the same time, age, gender, marital status, and family income were included in the control variables. The research subject samples were limited to (N = 288) postgraduate students from three mega universities in Islamabad, Pakistan. Forward regression analysis was performed in this research to decide the impact of the indicators. The results indicate that information seeking affects academic performance positively and significantly. Essentially, the study revealed that information technology (IT) skills make a fundamentally positive and significant impact on academic performance. Reading and writing influenced academic performance considerably. In addition, resilience...

Work

BACKGROUND: Research is essential and necessary for those who love learning, whether they belong ... more BACKGROUND: Research is essential and necessary for those who love learning, whether they belong to a research institution or not. Numerous elements influence researchers’ attitudes towards good research work, but in this study we focus on the most significant ones: advisor support, intrinsic motivation, timing, and planning. OBJECTIVES: The current study aims at motivating readers to help improve students’ attitudes towards research work within the university context. METHOD: The target demographic of the current research comprises masters and doctoral students from three major public institutions in Xian, China. We aimed to examine the effects of the variables and the study employed correlation and stepwise regression. RESULTS: The results show that advisor support influences attitudes towards research positively and significantly (β= 0.20, p < 0.01). Likewise, intrinsic motivation has a positive and significant effect on attitude towards research (β= 0.18, p < 0.01). Time a...

Academic Inspired Network, 2020

Quality of environmental disclosure is important as it indicates the usefulness, comprehensibilit... more Quality of environmental disclosure is important as it indicates the usefulness, comprehensibility, relevance, reliability and comparability to users of information. With the emergence of digital technology, Internet is used as a new medium for environmental disclosure. However, quality of such disclosure is still debatable. ISO14001 certification is an indicator to determine the quality of environmental information. Thus, this study examined the difference in quality of web-based environmental disclosure between ISO14001 and nonISO14001 certified company in Malaysia and the differences in environmental information quality based on company profitability, leverage and auditor's type. Content analysis was adopted, and Mann-Whitney U test was used to analyse the differences in disclosure quality. The analysis revealed that there is a different in disclosure quality between ISO14001 and nonISO14001 certified company, while no differences in disclosure quality between high and low profitability companies, high and low leverage companies and companies audited by big four and non-big four auditors.

SAGE Open, 2022

This paper investigates the effect of corporate governance on capital structure, and moderating i... more This paper investigates the effect of corporate governance on capital structure, and moderating impact of board gender diversity on this nexus. Using a sample of 2062 firm-year observations of 226 non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2008 to 2019, we have conducted multiple regression analysis, and found that larger and independent board positively affect firm leverage, whereas, the negative impact of CEO duality was observed on this relationship. Moreover, we found that gender diversity is associated with better corporate governance quality and positively impact firm’s leverage. Additionally, the Generalized Method of Moments (GMM) estimation was applied for the robustness and the results obtained confirmed the main findings of the study. The study provides support for the mandatory placement of female directors on the corporate board by Code of Corporate Governance (CCG) regulations Pakistan, and needs for implementation of corporate governance mech...

Pertanika Journal of Social Sciences and Humanities, 2022

This study investigates the sway of stakeholder integration and green investment on Environmental... more This study investigates the sway of stakeholder integration and green investment on Environmental Sustainability Practices (ESP), as well as the moderating role of Green Technology Adoption (GTA) in Bangladesh Textile small and medium enterprises (SMEs). A questionnaire has been used to collect data from 140 textile SMEs and analysed using the quantitative survey method. The findings have revealed that Buyer Pressure (BP), Governmental regulations (GR), and Green Investment (GI) have significant effects on ESP, but not Supplier pressure (SP). The study has also evidenced the insignificant moderating influence of GTA on the relationships among BP, GR, GI, except SP. This study makes a conceptual contribution by highlighting the relationships among these constructs and confirming the lack of stakeholder integration. The findings of the research extend the understanding and comprehensiveness of Stakeholder theory (ST) and Transaction Cost Economics (TCE) theory by providing empirical i...

In Malaysia, the disclosure of sustainability information is lacking since it is not a common pra... more In Malaysia, the disclosure of sustainability information is lacking since it is not a common practice for companies in this country compared to developed countries. Sustainability disclosure consists of three dimensions, namely, economic, environmental and social disclosure. This study examined the extensiveness of sustainability disclosure in terms of quality and quantity. In addition, the relationship between sustainability disclosure and financial performance, which was measured by return on assets (ROA) and earnings per share (EPS), was also investigated. The annual reports and stand-alone reports from 2007 to 2010 of 24 public companies listed on Bursa Malaysia (Malaysian Stock Exchange) participated in the ACCA Sustainability Reporting Awards (MaSRA) were analysed using content analysis. Meanwhile, the signalling hypothesis was used to address the relationships of the variables. It was found that the quantity of sustainability disclosure increased from year to year with the h...

The effect of organizational culture on corporate financial performance has been an interesting f... more The effect of organizational culture on corporate financial performance has been an interesting field of research over the years. The jury is still out on whether the organizational culture affects the corporate financial performance, or not. Organizational culture has been found to be a major factor for organizational success. The purpose of this paper is to review the impact of organizational culture on corporate financial performance. Empirical studies were reviewed and summarized. This review concludes that the relationship between organizational culture and corporate financial performance is inconclusive. In consequence, further investigations are necessary.

The Islamic concept of accountability includes full disclosure of information to wider stakeholde... more The Islamic concept of accountability includes full disclosure of information to wider stakeholders, be it information on companies’ financial or non-financial matters. The objective of this study was to examine the differences in perception between Muslim and non-Muslim fund managers regarding the usefulness of information on the environment in investment decision making. A questionnaire survey was used and 59 responses were received. No differences were found in perception between Muslim and non-Muslim fund managers related to several companies’ environmental attributes and environmental information types. This implies that the Islamic worldview is not reflected in the perception of Muslim fund managers. This study makes a significant contribution to research in environmental reporting, particularly for companies and practitioners in Malaysia in the context of accountability in Islam. The study suggests some preliminary insights into the use of environmental information by Muslim ...

The purpose of this study is to examine the level of employee disclosure and factors that determi... more The purpose of this study is to examine the level of employee disclosure and factors that determine such disclosure. The study covers a six year period of 2010 to 2015 of 253 companies in Malaysia. This study employs two-step system generalized method of moment (GMM) for analysis. The findings reveal a low level of corporate sustainability disclosure on employee in Malaysia which is consistent with previous studies. The findings reveal that company size and age are strong determinants of employee disclosure which are consistent with previous studies; multiple directorships appear to be insignificant with employee disclosure. The study establishes the need for government involvement to enhance disclosure as voluntary disclosure appears to be inadequate to achieve the desired result as evidence shows that countries where disclosure is compulsory have high disclosure compare to countries with voluntary disclosure. This underscores the need for Malaysian Stock Exchange to come up with c...

Corporate social and environmental disclosure practices reflect corporate transparency and accoun... more Corporate social and environmental disclosure practices reflect corporate transparency and accountability towards wider stakeholders. Since information disclosure imposes huge costs upon companies, the usefulness of information to stakeholders is worth examining. Drawing from the notion of normative pressure of institutional theory, this study examined the usefulness of environmental information to bank officers in Malaysia. Several aspects of environmental information disclosure were examined, namely, companies’ environmental attributes, types of environmental information disclosed and forms of disclosure. The results revealed that bank officers perceived environmental information to be important in their lending decisions. We also tested the actual use of environmental information in the lending decisions of bank officers for which it was found that bank officers do not incorporate environmental information in their lending decisions. Accordingly, the notion of normative pressure ...

International Journal of Sustainable Economy, 2022

Revista Gestão Inovação e Tecnologias, 2021

This bibliometric analysis is based on the global research in the domain of corporate sustainabil... more This bibliometric analysis is based on the global research in the domain of corporate sustainability disclosure. The analysis included 1,948 Scopus-indexed documents. The findings of the analysis show rapid increase in publication in recent years in field of corporate sustainability disclosures. The most popular subject categories within the field of corporate sustainability disclosure include business, management and accounting. The keywords analysis reveals sustainability reporting as the frequently used keyword used by authors in the field. Furthermore, the findings demonstrate co-authorship among scholars, with most collaboration in the United States, United Kingdom and Australia. The most productive authors and institutions in the area of Corporate Sustainability Disclosure (CSD) are in the United States, Canada, Australia and Malaysia. Moreover, the citation analysis shows the dominance of the Journal of Accounting, Auditing and Accountability Journal in the field.

Journal of Asia Business Studies, 2021

Purpose This study aims to investigate whether higher earnings quality is related to the existenc... more Purpose This study aims to investigate whether higher earnings quality is related to the existence of multiple directorships among corporate boards and whether this relationship varies with the quality of investor protection. Design/methodology/approach This paper used a dynamic panel data modelling on the sample of 2,090 firm-year observations over the period from 2007 to 2016 in Malaysia. The generalized method of moments estimators were used to deal with endogeneity and other econometric problems. Findings This study finds that the accumulation of several outside directorships is negatively associated with the firm's earnings quality, as measured by the magnitude of discretionary accruals. More importantly, the findings provide evidence that multiple directors are more efficient in improving earnings quality in healthy investor protection environment. Practical implications The appointment of directors should be based on market-based and not on a relationship (i.e. financial ...

JOURNAL OF SUSTAINABILITY SCIENCE AND MANAGEMENT, 2021

The purpose of this research is to examine the association between strategic environmental manage... more The purpose of this research is to examine the association between strategic environmental management, i.e. environmental strategic focus, shared vision and financial performance in manufacturing companies. Data were collected from 124 Malaysian manufacturers with ISO 14001 EMS certification. Structural equation modelling analysis was carried out using SEM-PLS software Version 3.2.7. The findings indicated that environmental strategic focus had contributed positively to environmental performance. Likewise, environmental performance also affected the companies' financial performance positively. On the contrary, environmental shared vision showed no effect on environmental performance. The results empirically endorsed the role of environmental strategic focus as the driver in improving environmental performance, and the role of environmental performance in driving superior financial performance. On the contrary, the study could not validate environmental shared vision as a driver of performance.

International Journal of Industrial Management, 2020

Extensive use of global resources and the associated environmental impacts continue to grow. As a... more Extensive use of global resources and the associated environmental impacts continue to grow. As a result, green operations have received continuous attention from the business sector in recent years. However, only a few studies unpacked its dimension and examined environmental management accounting (EMA) and the firm's performance. The purpose of this paper is to (i) review the connection of holistic accounting approach of EMA and environmental performance in the extant literature and (ii) deepen the theory of NRBV by incorporating environmental proactivity as a moderator in the framework to provide an additional theoretical explanation to environmental performance in the context of ISO 14001 companies in Malaysia. Using the data of 145 companies, this study revealed that environmental proactivity moderates the relationship between EMA and environmental performance. Interestingly, we also found that EMA showed positive relationship on environmental performance. The research find...

Sustainability, 2020

This paper explores the impact of institutional pressures on the adoption of environmental manage... more This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the drivers of EMA adoption in Pakistan. Data were collected from the manufacturing sector in Pakistan through a questionnaire-based survey. The study concludes that coercive, normative and mimetic pressures have a significant and positive impact on the adoption of EMA.