Browsing by Author "Khan, Faisal"
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Item Audit Committee Effectiveness and Accounting Conservatism a Test of Lagged Effect(IGI Global, 2018) Rehman, Saif Ur ; Khan, Faisal; Elshareif, ElgilaniThis article examines the effect of audit committee effectiveness on two measures of accounting conservatism. In addition, this article also investigates the interaction effect of four endogenous variables (i.e. firm's operating risks, leverage, managerial influence, firm's size) and three exogenous variables on relationship between audit committee effectiveness and two measures of accounting conservatism. A total of 543 sample firms are selected from the Bursa Malaysia for the period from 2004 to 2013. In addition, some information relating to audit committee and auditor quality are collected from firms' annual reports. For data analysis, panel data methodology is employed, and multiple regression analysis technique is used to test the developed hypotheses of this study. Results show that interaction effect of firm's operating risks, managerial influence, external auditor quality and capital market uncertainty found to be significant with two-year-lagged effect on both measures of conservatism. Whereas, the interaction effect of firm's leverage, firm's size and product market completion are found to be insignificant. The findings of this study contribute to the signaling theory, agency theory, reputation theory and accounting conservatism literature with lagged effect in emerging economies settings.Item CEO power, corporate governance mechanisms and earnings quality(Penerbit Universiti Sains Malaysia, 2023-06-22) Hemdan, Dalia Ali Mostafa; Saif-Ur-rehman; Khan, FaisalThis paper investigated the determinants of the firm’s earnings quality (FREQ) using panel data of Egyptian listed firms to address the concerns of endogeneity and heterogeneity. We found that CEO power dynamics negatively impact FREQ. Furthermore, corporate governance’s weakening or substitution role is investigated for the negative association between CEO power dynamics and FREQ. Our findings showed that board-independence significantly weakens the impacts of CEO-ownership and CEO-tenure on FREQ. In contrast, the results fail to support the weakening or substitution role of board-independence for the negative effects of CEO-duality and CEO-political connection on FREQ. Board gender diversity is not significantly associated with FREQ. However, we found that the presence of gender critical mass serves as a substitution mechanism for the negative association between CEO power dynamics and FREQ. Lastly, we observed strong robustness for our primary analysis through propensity matching scores and difference-in-different (DID) techniques. This study brings a novelty to existing research by exploring the negative consequences of CEO power dynamics. Furthermore, it provides an insight into the constraining or weakening of the role of corporate governance. The main findings of the current study are also robust to Modified Jones model (1995) reverse-causality, DID and propensity-matching techniques. © Asian Academy of Management and Penerbit Universiti Sains Malaysia, 2023.Item Exploring the mediating role of feedback environment in the relationship between supervisors’ emotional intelligence and employees’ performance: Feedback environment(IGI Global, 2019-07) Khan, Saif; Anjam, Mahwish; Abu Faiz, Mohammad; Khan, FaisalThis empirical study examines the relationship between the measured perception of the supervisor’s emotional intelligence and the employee workplace performance, as it is impacted by the mediating effect of the supervisor’s feedback environment. Data were collected from selected faculties of higher education institutions within Dubai, United Arab Emirates (UAE) by means of a cross-sectional quantitative survey using a random probability sampling technique. Statistical techniques used for the purpose of data analysis include, descriptive statistics, Pearson’s correlation coefficient, confirmatory factor analysis, and structural equation modeling. The data analysis confirmed all of the research hypotheses excluding the impact of a supervisor’s use of emotions on the feedback environment. However, the data from the feedback environment indicates a significant mediating impact upon the relationship between supervisor’s emotional intelligence and the subordinate’s work performance. This study establishes the role of the supervisor’s emotional intelligence in defining the feedback environment as they deal with faculty members’ quality of work. Copyright © 2019, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.Item Macroeconomic sensitivity, risk-return trade-off and volatility dynamics evidence from developed and developing markets(IGI Global, 2023) Khan, Faisal; Khan, Hashim; Rehman, Saif Ur; Jumaa, Muhammad; Jan, Sharif UllahThis study aims to examine the impact of macroeconomic factors on the stock return volatility along with the pricing of risk, and asymmetry and leverage effect on a comparative basis for the USA and UAE markets. Further, these three dimensions are also investigated with regard to various firm's features (such as firm's size and age). The daily data for the period 4th January 2010 to 29th December 2017 of firm stock returns from the New York Stock Exchange (NYSE), the Abu Dhabi Securities Exchange (ADSE), and the Dubai Financial Market (DFM) is considered and three time-series models were applied. The results from GARCH (1. 1) indicated that all the economic factors have significant impact on the stock return volatility in both the markets. Similarly, the study also found evidence of asymmetry & leverage effect using EGARCH in the NYSE (for all firms) and the UAE (partially). Finally, for a majority of the firms, a positive risk-return relationship is found in the UAE and a negative risk-return relationship is found in the NYSE using GARCH-in the mean. Interestingly, these results in context of both markets were different with respect to various firm features such as firm size and age. In light of these results, it is concluded that both the markets have different dynamics with regard to all three dimensions. Hence, the investors have a clear opportunity to diversify their risk and investments across developed and emerging markets. © 2023 by IGI Global. All rights reserved.Item New learners’ satisfaction with online education: a longitudinal study(Anadolu Universitesi, 2023) Saif-Ur-Rehman; Elshareif, Elgilani Eltahir; Khan, FaisalWith recent advancements in IT, internet systems and and the need for IT-driven society, particularly during Covid-19, online education (online learning, or e-leaming) has become inevitable to achieve the multiple objectives (such as cost-effective, time-efficient, quality enhancement, etc.) both for educator and learner. Keeping in view the importance of online education, the current study focuses on pedagogy of how to increase the efficiency of a learner. Therefore, this study is aiming to explore how these two dimensions of online learning style are used to measure new learners’ satisfaction with online education, for which this study focuses on identifying the role of a student-teacher-contact (STC) in exploring the degree of learners’ satisfaction with online education, and also applying the moderating effect of student-student contact (SSC). A total of 340 target respondents were surveyed in three phases. The results showed that STC interaction was insignificant during phase – I, whereas both interactions were found significant during phase – II & III. The research emphasizes that SSC in the presence of moderators has a significant determinant of the degree of new learners’ satisfaction with online education. In addition, the management of online learning institutions will realize that SSC is essential for achieving new learners’ satisfaction with online education. Since there is no sufficient literature on the moderating role of STC, this study is a valuable contribution to the existing body of knowledge © 2023, Turkish Online Journal of Distance Education.All Rights Reserved.