SEARCH ARTICLE

22 Pages : 343-355

http://dx.doi.org/10.31703/gssr.2018(III-IV).22      10.31703/gssr.2018(III-IV).22      Published : Dec 2018

Corporate Sustainability Practices and Organizational Economic Performance

    Since last decade corporate sustainability has been of great interest to practitioners and researchers, both. Successful implementation of sustainability practices is vital for organizational survival and competitive advantage. Based on institutional theory, this study aims at to enhance understanding regarding the relationship of sustainability practices and corporate performance directly and indirectly through non-financial performance. Data from managerial level employees of manufacturing and services providing organizations of Pakistan was collected through a survey questionnaire. Based on 346 participants’ responses we found that sustainability practices (exploration and exploitation) have significant relationship with financial and market performance. The multi-mediation analysis shows that all mediators partially mediate the relationship between sustainability practices and corporate performance. In the context of Pakistan, this study is the first of its kind to validate sustainability practices scale.

    Sustainability Practices, Financial and Market Performance, Non-financial Performance, Multiple Mediation
    (1) Sajid Rahman Khattak
    Assistant Professor, Institute of Business & Management Sciences, The University of Agriculture, Peshawar, KP, Pakistan.
    (2) Imran Saeed
    Lecturer, Institute of Business & Management Sciences, The University of Agriculture, Peshawar, KP, Pakistan.
    (3) Bilal Tariq
    Assistant Professor, Department of Management Sciences, COMSAT, Vehari Campus, Vehari, Punjab, Pakistan.

50 Pages : 387-395

http://dx.doi.org/10.31703/gssr.2019(IV-I).50      10.31703/gssr.2019(IV-I).50      Published : Mar 2019

Relationship between Earning Multiples, Corporate Governance and Earnings Management Practices: An Empirical View with a Mediation Analysis

    This paper investigated the effect of corporate governance in improving the earnings multiple and reducing the discretionary accruals. This study developed four econometrics models. Random effect model employed for examining the first three econometric models, while for the fourth econometric model study used Andrew F. Hayes mediation process. Results suggest that BOD size, BOD meetings and audit committee size has a significant positive impact on earnings multiples, while earnings multiples have a negative impact on dictionary accrual. Moreover, BOD size and audit committee size has a significant negative impact on dictionary accrual, whereas BOD meetings and employee ownership has a significant positive impact on dictionary accrual. The results further revealed the novel link that earnings multiples partially mediate the relationship between corporate governance variables and dictionary accrual. The new findings provide important insights for all the stakeholders like government, practitioners, academia, researchers, banks, Bursa Malaysia, security commission and public listed companies.

    Corporate Governance Variables, Earnings Multiples (Firm's Financial Performance), Discretionary Accruals (Earnings Management), Mediation
    (1) Syeda Faiza Urooj
    Assistant Professor, Department of Commerce, Federal Urdu University of Arts Science & Technology, Islamabad, Pakistan.
    (2) Muhammad Anees Khan
    Assistant Professor, Department of Management Studies, Bahria University Islamabad Campus, Pakistan.
    (3) Muzammal Ilyas Sindhu
    Lecturer, Department of commerce, Federal Urdu University of Science and Technology, Islamabad, Pakistan

47 Pages : 364-370

http://dx.doi.org/10.31703/gssr.2019(IV-II).47      10.31703/gssr.2019(IV-II).47      Published : Jun 2019

Emotional Intelligence, Entrepreneurial Self-Efficacy and Entrepreneurial Intention

    Current study is an attempt to highlight the connection of emotional intelligence with entrepreneurial intention directly as well as indirectly by taking in account entrepreneurial selfefficacy as a mediator. A sample of 352 final year business administration students from different universities (public sector) of KP, Pakistan is taken by the researcher. Questionnaire is used as data collection instrument whereas measures are adopted from previous literature for measuring present study variables. Reliability analysis for scale reliability, correlation analysis for testing relationships of variables and PROCESS macros (model # 4) for mediation analysis is employed by the researcher to get results. Results depicts a significant positive relationship among study variables. Researcher also find out that self-efficacy (entrepreneurial) mediates the association of entrepreneurial intention with emotional intelligence among final year business administration students.

    Emotional Intelligence, Entrepreneurial Intention, Entrepreneurial SelfEfficacy, University Students, Mediation
    (1) Tufail Nawaz
    Lecturer, Department of Business Administration, Gomal University, Dera Ismail Khan, KP, Pakistan.
    (2) Aziz Javed
    Assistant Professor, Department of Business Administration, Gomal University, Dera Ismail Khan, KP, Pakistan.
    (3) Aman Ullah
    Assistant Professor, Department of Business Administration, Gomal University, Dera Ismail Khan, KP, Pakistan.

25 Pages : 253-263

http://dx.doi.org/10.31703/gssr.2022(VII-I).25      10.31703/gssr.2022(VII-I).25      Published : Mar 2022

Mental Health, Hope and Work Engagement: An Empirical Study in the Health Sector

    Drawing on COR (conservation of resources) theory, the current study investigates the impact of personal resources on mental health and hope on work engagement. The study assesses the mediation of hope on mental health and works on engagement relationship. Data was gathered in two waves with a gap of one month between T1 and T2 from 200 front line healthcare workers employed in Pakistan's public and private sector hospitals.The findings reveal that hope establishes an essential role in explicating mental health and work engagement relationship, particularly during the challenging times of the COVID-19. Implications of the findings have also been discussed.

    Mental Health, Hope, Work Engagement, Mediation
    (1) Fouzia Ashfaq
    School of Business Administration, National College of Business Administration % Economics, Lahore, Punjab, Pakistan
    (2) Ghulam Abid
    Assistant Professor, Department of Business Studies, Kinnaird College for Women, Lahore, Punjab, Pakistan

15 Pages : 184-197

http://dx.doi.org/10.31703/gssr.2025(X-IV).15      10.31703/gssr.2025(X-IV).15      Published : Dec 2025

Restorative Justice in Pakistan’s Criminal System: Can Mediation Reduce Prison Overcrowding?

    This paper discusses how restorative justice (RJ) can be used to reduce prison overcrowding in Pakistan, using the mediation process. Slow processing of crimes and high levels of undertrial detention are the reason of overcrowding. The research is a mixed-methods study, which incorporates legal, prison data, and interviews with the stakeholders to determine whether RJ can alleviate overcrowding through diversion of viable cases out of the prison system. The results indicate that mediation can be used to minimise the remand time and prison admissions, especially in minor interpersonal and property cases. Nevertheless, it has minimal effects on more severe crimes like drug crimes. The success of RJ relies on the protection of the safeguards, such as voluntariness, protection of the victims, and judicial supervision. This paper concludes that RJ mediation, when done appropriately, can assist in decreasing overcrowding and enhancing the efficiency of the criminal justice system.

    Restorative Justice, Mediation, Prison Overcrowding, Undertrial Detention, Diversion, Criminal Justice Reform, Pakistan
    (1) Kamran Abdullah
    Deputy Registrar, Appellate Tribunal Inland Revenue, Islamabad, Paksitan.
    (2) Aisha Rasool
    Senior Consultant and Head of Research and Opinion Wing, Ministry of Law and Justice, Pakistan.