Browsing by Author "Gerged, Ali Meftah"
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Item Open Access A bibliometric review of corporate environmental disclosure literature(Emerald, 2023-06-16) Bilal; Gerged, Ali Meftah; Arslan, Hafiz Muhammad; Abbas, Ali; Chen, Songsheng; Manzoor, ShahidThe study identifies and discusses influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations, and countries. This review also constructs agendas for future CED research. Using a bibliometric review approach, we reviewed 560 articles on CED from 215 journals published between 1982 and 2020. Our insights are three-fold. First, we identified three core streams of CED research: 'legitimization of environmental hazards via environmental disclosures', 'the role of environmental accounting in achieving corporate environmental sustainability', and 'integrating environmental social and governance (ESG) reporting into the GRI guidelines'. Second, we also deployed a thematic map that classifies CED research into four themes: niche themes (e.g., institutional theory and environmental management system), motor themes (e.g., stakeholder engagement), emerging/declining themes (e.g., legitimacy theory), and basic/transversal themes (e.g., voluntary CED, environmental reporting, and corporate social responsibility). Third, we highlighted important CED authors, keywords, journals, articles, affiliations, and countries. This study assists researchers, journal editors, and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although our paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, we call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature. We contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, we construct a future research agenda for CED literature.Item Open Access Abnormal Real Activities, Meeting Earnings Targets and Firms' Future Operating Performance: Evidence from an Emerging Economy(Emerald, 2021-07-28) Al-Haddad, Lara; Whittington, Mark; Gerged, Ali MeftahThis paper aims to examine the extent to which Real Earnings Management (REM) is used in Jordan to meet zero or previous year’s earnings and how this impacts the subsequent operating performance of Jordanian firms. The study used a sample of 98 Jordanian listed firms over the 2010-2018 period. To test our research hypotheses, which are formulated in accordance with both agency theory and signalling theory, multivariate regression is performed using a pooled OLS estimation. Additionally, a two-step dynamic Generalised Method of Moment (GMM) model has been estimated to address any concerns regarding the potential occurrence of endogeneity issues. Our results show that Jordanian firms that meet zero or last year’s earnings tend to exhibit evidence of real activities manipulations. More specifically, suspect firms show unusually low abnormal discretionary expenses and unusually high abnormal production costs. Further, consistent with the signalling earnings management argument, we find that abnormal real-based activities intended to meet zero earnings or previous year’s earnings potentially improve the subsequent operating performance of Jordanian firms. This implies that REM is not totally opportunistic, but it can be used to enhance the subsequent operating performance of Jordanian firms. Our findings are robust to alternative proxies and endogeneity concerns. Our findings have several implications for policymakers, regulators, audit professionals, and investors in their attempts to constrain REM practices to enhance financial reporting quality in Jordan. Managing earnings by reducing discretionary expenses appeared to be the most convenient way to manipulate earnings in Jordan. It provides flexibility in terms of time and the amount of spending. Our empirical evidence, therefore, reiterates the crucial necessity to refocus the efforts of internal and external auditors on limiting this type of manipulation to reduce the occurrence of REM activities and enhance the subsequent operating performance of listed firms in Jordan. Drawing on Al-Haddad & Whittington (2019), our evidence also urges regulators and standards setters to develop a more effective enforcement mechanism for corporate governance provisions in Jordan to minimise the likelihood of REM incidence. This study contributes to the body of accounting literature by providing the first empirical evidence in the Middle East region overall on the use of REM to meet zero or previous year earnings by Jordanian firms. Moreover, our study is the first to empirically examine the relationship between REM and Jordanian firms’ future operating performance.Item Open Access Accounting perspectives on the business value of big data during and beyond the COVID-19 pandemic(Editura ASE, 2022-06-22) Saeudy, Mohamed; Gerged, Ali Meftah; Albitar, KhaldoonResearch Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset.Item Open Access Board Composition, Ownership Structure and Financial Distress: Insights from UK FTSE 350(Emerald, 2022-09-19) Gerged, Ali Meftah; Yao, Shaojie; Albitar, KhaldoonThis study investigates the possible implications of compliance with corporate governance (CG) provisions, including board composition and ownership structures, on the firm's likelihood of falling into financial distress. Our study applies a random-effects logistic regression model as a baseline analysis using a sample of 110 FTSE350 manufacturing companies from 2014 to 2019. This technique is supported by conducting a two-stage Heckman regression model to overcome the potential existence of endogeneity problems. Our empirical evidence suggests that board composition and ownership structure are heterogeneously associated with financial distress probabilities in that they might have either reduced or increased the financial distress of the sampled firms. Specifically, board independence, board gender diversity, audit committee independence, and institutional ownership negatively influence the likelihood of financial distress. In contrast, and consistent with our expectations, ownership concentration is positively attributed to financial distress, while the board size, audit committee size, and managerial ownership have insignificant impacts on financial distress. Our study extends the existing body of knowledge by examining the collective effect of board characteristics and ownership structures on firms’ financial distress likelihood among a sample of manufacturing firms within the FTSE350 index post the 2008 global financial crisis and following the recent CG reforms in the UK during the study period from 2014 to 2019.Item Open Access Corporate adoption of SDG reporting in a non-enabling institutional environment: Insights from Libyan oil industries(Elsevier, 2021-07-20) Gerged, Ali Meftah; Almontaser, TariqDrawing on institutional voids, we examine how corporate engagement in sustainable development goals reporting (SDGR) is influenced by Libya's non-enabling institutional environment post the political change in 2011. Specifically, we examine the impact of national-level SDG performance (NLSP) of 2015 to 2010, as a proxy for the non-enabling institutional environment, on SDGR observed in 2015/2016. This study also explores whether the NLSP-SDGR nexus is contingent on the environmental sensitivity of oil industries in Libya. We employ a quantitative content analysis based on word counts to determine the level of SDGR among a cross-sectional sample of 524 observations of the major Libyan oil companies in the 2015/2016 fiscal year. Using measures derived from the World Development Indicators (WDI), a cross-sectional regression analysis has been employed to investigate how NLSP explains variations in SDGR noted in 2015/2016. Descriptive evidence indicates that Libyan oil companies tend to report SDG information on their websites about Good Health and Well-being (SDG3), Quality Education (SDG4), Affordable and Clean Energy (SDG7), Decent Work and Economic Growth (SDG8), Industry, Innovation and Infrastructure (SDG9), Sustainable Cities and Communities (SDG11), and Responsible Consumption and Production (SDG12). Our regression results suggest that the NLSP positively and significantly influences corporate commitment to the SDGR agenda among a sample of the major oil companies in Libya. Additionally, the environmental sensitivity of oil industries appeared to be moderating the NLSP-SDGR nexus. As SDGR tends to be a self-regulation mechanism, our empirical evidence emphasises the importance of establishing effective regulatory agencies to ensure companies’ achievements of their social, environmental, and economic responsibilities efficiently and effectively.Item Metadata only Do corporate anti-bribery and corruption commitments enhance environmental management performance? The moderating role of corporate social responsibility accountability and executive compensation governance(Elsevier, 2023-09-03) Sarhan, Ahmed A.; Gerged, Ali MeftahThis study aims to examine the potential impact (substantive or symbolic) of firms' anti-bribery and corruption commitments (ABCC) on environmental management performance (ENVS). We also seek to explore whether this link is contingent on corporate social responsibility (CSR) accountability and executive compensation governance. To achieve these aims, we use a sample of 2151 firm-year observations representing 214 FTSE 350 non-financial companies from 2002 to 2016. Our findings support a positive association between firms’ ABCC and ENVS. In addition, our evidence shows that CSR accountability and executive compensation governance are significant substitutes for ABCC to engender enhanced ENVS. Our study highlights practical implications for organisations, regulators and policymakers, and suggests several avenues for future environmental management research. Overall, our findings are unsensitive to alternative measures of ENVS, different types of multivariate regression methods, namely ordinary least squares (OLS) and two-step generalized method of moments (GMM) regressions, and controlling for industry environmental risk and the implementation of the UK Bribery Act 2010.Item Open Access Do Multiple Directorships Stimulate or Inhibit Firm Value? Evidence from an Emerging Economy(Emerald, 2022-07-04) Al-Haddad, Lara; Gerged, Ali Meftah; Saidat, Zaid; Al‑Qudah, Anas Ali; Aziz, TariqPurpose: This study examines the potential influence of multiple directorships on the firm value of listed firms in Jordan. Design/methodology/approach: Using a sample of 1067 firm-year observations of Jordanian listed companies from 2010 to 2020, this study applies a pooled ordinary least squares (OLS) regression model to examine the above-stated relationship. This technique was supported by conducting a Generalized Method of Moments (GMM) estimation to address the possible occurrence of endogeneity concerns. Findings: Our results show a significant negative relationship between multiple directorships and firm performance, supporting, thereby, the “Busyness Hypothesis”, which suggests that directors with multiple directorships are expected to be over-committed, too busy, and less vigilant. Thus, their ability to effectively monitor the company management on behalf of the shareholders is quite limited. Originality/value: To the best of our knowledge, this is the first study in Jordan, and one of the very rare in the Middle Eastern and North African (MENA) region, to examine the relationship between multiple directorships and firm performance. This study provides important policy and practitioner implications in the field of corporate governance by highlighting the necessity of imposing stricter limits on the number of directorships allowed for board directors. Crucially, our empirical evidence implies that limited directorships ensure that directors are able to fulfil their board responsibilities appropriately, which is significantly associated with the firm value.Item Open Access Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality(Elsevier, 2023-02-18) Gerged, Ali Meftah; Kuzey, Cemil; Uyar, Ali; Karaman, Abdullah S.This study examined the potential relationship between different facets of firm investment (i.e., sales growth, R&D intensity, and total tangible and intangible assets) and CSR reporting, assurance and GRI adoption. Also, it further explored the conditions under which investing firms can encourage or discourage their CSR transparency. Our sample included 44,996 firm-year observations from 2004 to 2019 across 61 countries. Using a random-effects logistic model, our results indicate that corporate investments reduce firms’ CSR reporting and assurance tendency, which implies that a tradeoff exists between these two aspects of firm investment worldwide. Our moderation analysis outlined the contingent role of board-specific characteristics in the link between firm investment and CSR transparency. It appears that the CSR committee generates greater moderating effects on the firm investment–CSR transparency nexus than board monitoring and CEO duality. This empirical evidence also suggests several practical implications and future research agendas.Item Open Access Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from Sub-Saharan Africa(Wiley, 2022-09-22) Gerged, Ali Meftah; Chijoke-Mgbame, Aruoriwo Marian; Konadu, Renata; Cowton, Christopher J.This study examines the relationship between board gender diversity, the presence of environmental committees and corporate environmental disclosure (CED). Using 1130 firm-year observations of 113 firms listed across five Sub-Saharan Africa (SSA) stock markets from 2010 to 2019, we find that the extent of CED in SSA is low compared with developed countries. However, panel quantile regression analysis reveals that the presence of women directors is positively associated with CED, and the relationship is contingent on the presence of an environmental committee. The study makes three principal contributions: it adds to the limited literature on the relationship between board gender diversity and CED, where virtually all previous studies have been conducted in developed countries; it is the first to examine the direct relationship between environmental committees and CED in the developing world; and, most importantly, it is the first study to examine the possible moderating influence of environmental committees.Item Open Access EDITORIAL: RECENT TRENDS IN CORPORATE GOVERNANCE AND SUSTAINABILITY RESEARCH(Virtus Interpress, 2021-07-02) Gerged, Ali MeftahI am honoured to introduce this second issue of 2021 (Volume 5) of the journal Corporate Governance and Sustainability Review. The nine articles published in this issue discuss various interesting corporate governance and sustainability-related topics. I can appreciate some shared aspects that correspond to three emerging trends in corporate governance and sustainability research. The first trend is apparently essential for our journal. It is represented by examining whether corporate engagement in sustainability activities is attributed to compliance with corporate governance mechanisms in emerging economies, adding to the previous debate by Gerged, Cowton and Beddewela (2018), Elamer, Ntim, and Abdou (2020), Gerged, Beddewela, and Cowton (2021), among others. For instance, Jamel Chouaibi, Yamina Chouaibi, and Noomen Chaabane investigate the expected impact of corporate governance mechanisms on the level of environmental disclosure among a selected sample of Islamic banks in the Middle East and North Africa (MENA) region. In another paper titled “Do Egyptian listed companies support SDGs? Evidence from UNCTAD guidance on core indicators disclosures”, Ahmed M. Abdel Meguid, Khaled M. Dahawy, and Nermeen F. Shehata provide a piece of empirical evidence that examines the extent to which macro-level foundations, including corporate governance regulations, influence sustainable development goals (SDGs) in Egypt. Similarly, Vincent Gagné and Sylvie Berthelot explore the determinants of greenhouse gas (GHG) emissions disclosure, including the influence of the existence of an environmental committee in the Canadian context. The second trend that can be appreciated in some articles on this issue is related to sustainability challenges in the time of COVID-19. Relatedly, Shirley Mo Ching Yeung explores in this issue the key elements of emotion sustainability (ES) and sustainable partnership (SP) post-COVID-19. This paper succeeded to add more perspectives to the academic debate that is established by recent studies, such as Adams and Abhayawansa (2021), Koutoupis, Kyriakogkonas, Pazarskis, and Davidopoulos (2021), Ikram, Zhang, Sroufe, and Ferasso (2020). The third trend focuses on various developments in corporate governance implementations. For example, Hamza El Kaddouri and Modar Ajeeb examine management teams’ perceptions of the role of legal audit in the governance system of French universities and its impact on the managerial latitude of university managers. Likewise, D. M. K. T. Dissanayake and D. B. P. H. Dissabandara analyse the nature and level of the relationship between board characteristics and dividend policy. Likewise, Tien-Chin Wang and Bi-Chao Lee raise the question of whether community security is the key to sustainable governance. These papers empirically contribute to the earlier work by Scott (2018), Yarram and Dollery (2015), Nesadurai (2013), among others. Along with the trends mentioned above in this issue, Udo C. Braendle reviews a book titled “Board of directors: A review of practices and empirical research”, edited by Stefano Dell’Atti, Montserrat Manzaneque, and Shab Hundal (Virtus Interpress, 2020; ISBN: 978-617-7309-16-0). This book review focuses on the main challenges that are associated with board diversity and sustainability issues. I am sure that anyone keen on advanced knowledge of the determinants, consequences, and associations among corporate governance and sustainability issues might find some points to ponder in these articles.Item Open Access The efficacy of market sensing and family-controlled board in the new product development performance of family firms in emerging market(Elsevier, 2021-12-09) Khan, Huda; Zahoor, Nadia; Gerged, Ali Meftah; Tarba, Shlomo; Makrides, AnnaA call has recently been made for scholarly research aimed at understanding how family-owned firms can enhance their performance. Only a handful of studies have hitherto examined the capabilities of such firms in relation to innovation-related outcomes. In addition to this gap, past studies have examined either the mediation or moderation model, which has not fully elucidated the essence of how these firms can improve their new product development performance. By addressing these critical gaps by using survey data collected from 253 family-owned small-medium enterprises (SMEs) based in the UAE, we found that market sensing capabilities mediate the influence of socio-emotional wealth on new product performance. Such mediated influence has also been found to be positively moderated when a firm’s board is controlled by family members. Our conceptual model is underpinned by the dynamic capability and upper echelons theoretical perspectives. Our findings offer useful insights for both practice and theory.Item Open Access Engendering Pro-Sustainable Performance through a multi-layered gender diversity criterion: Evidence from the Hospitality and Tourism Sector(SAGE, 2022-06-10) Gerged, Ali Meftah; Tran, Mi; Beddewela, EshaniThis study seeks to examine the influence of multi-layered gender diversity mechanisms on firms’ decision to engage in pro-sustainable performance in the context of Hospitality and Tourism (H&T) firms worldwide. Using Powell's Panel Quantile Regression (PQR) model, this paper finds that females on boards and sub-boards tend to display a more communal, participative, and democratic leadership style, demonstrating greater responsibilities towards stakeholders' concerns and engaging with sustainability strategies to make a positive contribution to society. Our findings also reaffirm that women on the boards of H&T firms are more community-oriented and philanthropically driven than women in senior management positions who can be perceived as being profit-oriented rather than stakeholder-oriented as managers. Our results offer implications for policymakers and practitioners, and we suggest several avenues for future studies that could build upon our research.Item Open Access Estimating the Risk of Financial Distress Using a Multi-Layered Governance Criterion: Insights from Middle Eastern and North African Banks(MDPI, 2022-12-07) Gerged, Ali Meftah; Marie, Mohamed; Elbendary, IsraaIn this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks’ financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African (MENA) countries from 2010 to 2018, we found that bank governance arrangements seemed to be negatively attributed to the probability of financial distress. We also found that the relationship of political stability with financial distress prospects is—contrary to our expectation—insignificant, whereas government effectiveness negatively influences the likelihood of financial distress. Our empirical evidence offers practical implications for bank managers, regulators, and credit rating agencies, and suggests several future research avenues that can build on our findings.Item Open Access How Does Transparency into International Sustainability Initiatives Influence Firm Value? Insights from Anglo-American Countries(Wiley, 2023-01-25) Gerged, Ali Meftah; Salem, Rami; Beddewela, EshaniCorporations use global sustainability reporting principles, certifications, guidelines, and indices to promote corporate transparency. However, the effectiveness of adopting these global transparency approaches, either separately or collectively, in increasing firm value is as yet unclear. Thus, we examine whether different global transparency approaches engender different outcomes related to firm value and whether adopting a comprehensive or integrated global transparency approach could better enhance firm value. We use a sample comprising 6,978 firm-year observations of firms listed in the USA (S&P 500), Canada (S&P-TSX 221) and the UK (FTSE 350) from 2013 to 2019. A fixed-effects regression model is then used to examine the primary associations in this study. This technique was complemented by a two-step dynamic generalised method of moment (GMM) model to overcome the expected endogeneity concerns. Our findings indicate that adopting global sustainability reporting principles, certifications, and an integrated global transparency approach are positively attributable to the market value of firms. In contrast, firms’ adoption of international guidelines and environmental, social, and governance (ESG) ratings cannot predict the firm value in the study context. Our evidence implies that firms’ adoption of an integrated global transparency approach adds the most value to those firms when compared to adopting a standalone transparency approach across the three sampled countries. Our study provides practical implications for policymakers and corporate managers and suggests avenues for future studies to build upon our findings.Item Open Access Mandatory Disclosure, Greenhouse Gas Emissions and the Cost of Equity Capital: UK Evidence of a U-shaped Relationship(Wiley, 2020-10-05) Gerged, Ali Meftah; Matthews, Lane; Elheddad, MohamedThis paper examines the effects of disclosing greenhouse gas (GHG) information mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel database of the UK’s FTSE 350 firms for the period 2011 – 2016. Following Powell (2016), we use a non-linear panel quantile regression (PQR) model to examine the relationship between GHG disclosure (GHGD) and COC in the UK. This technique was supplemented by conducting a two-step generalised method of moment (GMM) estimation to address any concerns related to the potential existence of endogeneity problems. Our findings suggest that high-level GHGD appeared to be negatively associated with COC up to a certain level, which is known as the turning point; then, any increase in GHGD is likely to increase the COC. This means that the non-linear association between GHGD and COC is evidenced in our study and takes a U shape. Likewise, our findings are associative of a moderating effect of the 2013 carbon disclosure regulation (CDR) on the GHGD-COC nexus. We argue that mandatory GHG disclosure and GHG risk are linked so that those companies that are associated with higher GHG risk have a tendency to be better disclosers. Consequently, we urge regulators to design GHG disclosure regulations in a way that mirrors corporate environmental risk and lead to a lower COC in order to align the interests of corporations with those of the society at large.Item Open Access Research & Development Intensity, Environmental Performance, and Firm Value: Unravelling the Nexus in the Energy Sector Worldwide(Wiley, 2022-07-12) Uyar, Ali; Kuzey, Cemil; Gerged, Ali Meftah; Karaman, Abdullah S.The lack of a focused study on the nexus of research & development (R&D) intensity, eco-friendly practices, firm value in the energy sector, and the stakeholders' concerns for ecology motivated us to realize this study. The study sample covers the period from 2002 to 2019, resulting in 4,016 firm-year observations affiliated with 43 countries. The data were retrieved from the Thomson Reuters Eikon, and a country-year fixed-effects regression analysis was executed. Our empirical findings are threefold. First, the results show that energy firms’ R&D intensity spurs eco-friendly practices in three dimensions, namely resource consumption reduction, emissions reduction, and eco-innovation. Second, our study revealed that corporate environmental performance could induce greater firm value, implying a positive shareholders’ reaction to the environmental engagement. Third, moderation analysis revealed that while R&D intensity’s interaction with eco-innovation is value-enhancing, its interaction with resource consumption reduction and emissions reduction is not. The results are largely robust to alternative sampling, endogeneity concerns, and alternative variables measurements. The findings suggest implications for energy firms, R&D activities, and capital markets.Item Open Access Stakeholder Perception of the Determinants of Audit Committee Effectiveness in a Developing Economy: Evidence from the Libyan Banking Sector(Emerald, 2021) Masli, Abdulhakim M; Mangena, Musa; Gerged, Ali Meftah; Harradine, DonaldThis study distinctively explores the firm-level and national-level determinants of Audit Committee Effectiveness (ACE) in the Libyan banking sector (LBS). A mixed-methods approach has been employed to enhance the quality of the collected data and reduce the risk of bias. Five groups of actors in the Libyan banking sector were surveyed, including board members, AC members, executive managers, internal auditors and external auditors, further to interviewing a representative sample of these groups. In total, 218 survey responses were gathered, and 20 semi-structured interviews were conducted. Our results show that AC authority, financial expertise, and diligence are positively and significantly attributed to ACE, although AC independence and resources are not significantly related to ACE. We find that the legal and regulatory environment, government intervention, and the accounting and auditing environment are perceived as important and associated with ACE regarding national-level factors. These findings are strongly supported by semi-structured interviews and suggest that both firm-level and national-level factors are essential in understanding ACE in Libya's banking sector. Our evidence reiterates the vital need for more concentrated work to integrate governance, legislative and regulatory reforms to ensure the effectiveness of ACs as a key corporate governance (CG) mechanism in developing economies. Our study extends the literature relating measures of AC inputs and outputs by examining the perception of stakeholders to understand both the firm-level and national-level factors that affect ACE in a single institutional setting. Additionally, our work adds to the limited number of recent studies examining the role of ACs in the banking sector in developing economies.Item Open Access Towards Sustainable Development in the Hospitality Sector: Does Green Human Resource Management Stimulate Green Creativity? A Moderated Mediation Model(Wiley, 2022-10-25) Abualigah, Ahmad; Koburtay, Tamer; Bourini, Islam; Badar, Kamal; Gerged, Ali MeftahGreen human resource management (GHRM) is an important organisational approach to promote the sustainable development of organisations. Although the literature regarding the effect of GHRM is growing, little is known about the mechanisms and boundary conditions that may facilitate the link between GHRM and green outcomes. Through a combined underpinning of ability-motivation-opportunity, job demands-resources, and social exchange theories, this study examines the relationship between GHRM and green creativity through green work engagement, with spiritual leadership moderating the GHRM-green work engagement relationship. Also, we explore the links between GHRM, spiritual leadership, green work engagement, and green creativity using a moderated mediation model. Using survey data of 271 front-line hotel employees in UAE, we use a partial least squares structural equation modelling to conduct our statistical analysis. The results show that GHRM positively influences green work engagement and green creativity, while green work engagement positively influences green creativity and mediates the GHRM-green creativity nexus. In addition, spiritual leadership amplifies the nexus between GHRM and green work engagement and the mediating effect of green work engagement in the nexus between GHRM and green creativity in the context of the hospitality sector in the UAE. Our study offers industry-specific practical implications and suggests agendas for further research.