Ahmad Haruna Abubakar
Management and Science University, Malaysia

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Board attributes, risk management and financial performance: Insights from Iraq Ahmad Haruna Abubakar; Bashar Yousif Ibrahim; Nur Nashreen Binti Zakaria; Siti Fatimah Binti Mohd Kassim
Annals of Management and Organization Research Vol. 5 No. 2 (2023): November
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i2.1810

Abstract

Purpose: This study examines how good corporate governance practices and the establishment of risk management committees reduce investors’ risks and improve performance. Research Methodology: Data stream and annual reports were used to acquire secondary data for all 21 banks listed on the Iraqi Stock Exchange between 2019 and 2021, totalling 63 firm-year observations. Data were analyzed using Stata version 15. Results: The data show that board size and independence have strong negative relationships with bank performance. The financial knowledge of the board and independence of the risk management committee had minor positive relationships with performance. Limitations: This study examines board size, independence, financial expertise, and the presence of a risk management committee. Other factors that may impact bank performance include the type of ownership structure, audit committee, and the application of additional financial performance indicators such as Tobin’s Q. Future research could expand to encompass these factors. Contribution: This study aims to provide valuable insights to the Iraqi government and regulators, aiding them in formulating new policies and deliberating on issues related to corporate governance concerning bank performance. It is well-established that both shareholders and companies rely on robust corporate governance mechanisms, especially as a means of augmenting bank value Novelty: The presence of a risk management committee reduces managers' discretion to engage in opportunistic behavior. This study educates regulators on the importance of firms having sound corporate governance and separate and active risk management committees to improve internal control.
How Do Learning Organization Drive Innovation in Hospitals? The Mediating Role of Employee Resilience and Work Engagement under High Job Demands Windi Retno Dwi Mulia; Fatmah Bagis; Suyoto Suyoto; Arini Hidayah; Ahmad Haruna Abubakar
Bulletin of Pedagogical Research Vol. 6 No. 2 (2026): Bulletin of Pedagogical Research
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bpr.v6i2.2150

Abstract

This study examines the effect of a learning organization on hospital innovation, with employee resilience and work engagement serving as potential mediating variables. The conceptual framework is grounded in Organizational Learning Theory and the Job Demands–Resources (JD-R) Theory. Employing a quantitative approach, this study replicates and extends the model proposed by Mohammad et al. (2024) within the healthcare context. The study population comprised 966 employees from three hospitals in Banjarnegara Regency, Indonesia. A sample of 342 respondents was selected using stratified random sampling.. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that a learning organization significantly influences innovation and employee resilience, but not significantly on work engagement. Furthermore, employee resilience has a positive and significant effect on innovation and mediates the relationship between a learning organization and innovation. Conversely, work engagement has no significant effect on innovation and does not act as a mediator. These findings suggest that in a hospital context with high work demands and a procedural work structure, employee psychological resilience is a more important determinant of innovation than job engagement. Theoretically, this study enriches Organizational Learning Theory and JD-R Theory by confirming that under conditions of high job demands, innovation is driven more by psychological resilience than job engagement.