Towards concise reporting through integrated reporting: a bibliometric review

Fayad, Abdallah A.S.; Binti Mohd Ariff, Arifatul Husna; Ooi, Sue Chern; Ahmi, Aidi; Khatib, Saleh F.A.

doi:10.1108/medar-10-2021-1470

Cited by 3 publications

(1 citation statement)

References 83 publications

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“…The large availability of literature on BER makes it necessary to assess these papers using bibliometric analysis to identify their impact and productivity in general. A number of researchers have noted the importance of papers published in journal articles, books, and conference proceedings as they provide relevant information on the progress of scientific research (Fayad et al, 2023). In particular, bibliometric analysis is concerned with a comprehensive assessment of the literature on a subject (Zupic & Čater, 2015).…”

Section: Introductionmentioning

confidence: 99%

Cluster Analysis and Network Visualization of Biology Education Research in Indonesia: A Bibliometric Analysis

Kusmahardhika,

Mahanal,

Balqis

et al. 2024

J. Prisma. Sains

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This study aims to explore the development of BER in Indonesia from 2014-2023 on the Scopus database. Current studies illustrate that the number of publications on biology education has increased in recent years. This trend is likely to continue, as evidenced by the increasing number of publications. A total of 253 papers from the Scopus database were analyzed using VOSviewer software. These findings reveal that BER in Indonesia has grown rapidly in recent years. Zubaidah is the most prolific author, and Universitas Negeri Malang is a leading institution in the progress of BER. The most studied research topics in the last three years are education computing, learning systems, learning processes, and e-learning. The learning topics are plants (botany), animals, biotechnology, and genetics. We also highlight that many topics still get less attention, such as technology-based learning in biochemistry, algae, and protists. We hope this study can illustrate the current status of BER, so that it can help to map the direction of future research in Indonesia.

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Section: Introductionmentioning

confidence: 99%

Cluster Analysis and Network Visualization of Biology Education Research in Indonesia: A Bibliometric Analysis

Kusmahardhika,

Mahanal,

Balqis

et al. 2024

J. Prisma. Sains

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The determinants and consequences of board multiple directorships

Fayad,

Khatib,

Abbas

et al. 2024

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Purpose This systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance. Design/methodology/approach The study adopts a systematic approach, which involves identifying and analysing relevant research papers on board multiple directorships. This study synthesises the latest research findings to gain insights into the determinants and consequences of multiple directorships. The sample literature was collected from the Scopus database from year 2000 till 2023. Findings The review reveals several key findings. Firstly, multiple directorships have both positive and negative implications for corporate governance. They can bring value by providing directors access to valuable information and resources from different companies, enhancing board functions and improving firm performance. However, there is a concern that overworked directors may not effectively fulfil their fiduciary responsibilities on any board, compromising their monitoring abilities. Originality/value This study contributes to the existing body of knowledge by comprehensively reviewing multiple board directorships research and their impact on organisations. This study synthesises the latest research findings and offers valuable insights into the determinants and consequences of this practice. Also, this study highlights the need for effective corporate governance practices that balance multiple directorships’ benefits and potential drawbacks. The study also identifies research themes and suggests potential areas for future research, contributing to the advancement of understanding in board multiple directorships.

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Ownership structure and integrated reporting quality: empirical evidence from an emerging market

Fayad,

Mohd Ariff,

Ooi

et al. 2024

JFRA

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Purpose This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market. Design/methodology/approach This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses. Findings The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised. Practical implications The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership. Originality/value To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.

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Towards concise reporting through integrated reporting: a bibliometric review

Cited by 3 publications

References 83 publications

Cluster Analysis and Network Visualization of Biology Education Research in Indonesia: A Bibliometric Analysis

Cluster Analysis and Network Visualization of Biology Education Research in Indonesia: A Bibliometric Analysis

The determinants and consequences of board multiple directorships

Ownership structure and integrated reporting quality: empirical evidence from an emerging market

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