Helmi Hammami

Bio: Helmi Hammami is an academic researcher from ESC Rennes School of Business. The author has contributed to research in topics: Investment decisions & Intellectual capital. The author has an hindex of 7, co-authored 36 publications receiving 429 citations. Previous affiliations of Helmi Hammami include Qatar University & French Alternative Energies and Atomic Energy Commission.

The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks

Abstract: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries.,The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial performance. The research sample consisted of Islamic banks operating in the GCC countries during the years 2011, 2012 and 2013. Data originated from the annual reports of Islamic banks.,The results support the thesis that IC has a positive impact on the financial performance of Islamic banks. Even though the average IC is lower than that reported in other studies, the positive effect on financial performance is obvious. The findings also show that human capital (HC) is higher than capital employed (CE) and structural capital (SC). The study reveals that SC has an insignificant impact on the financial performance of the Islamic banks compared to CE and HC.,The findings provide empirical evidence that IC affects the Islamic banks’ financial performance. It helps Islamic banks in the GCC countries to understand how to use their IC efficiently, especially SC as it is yet to be used efficiently. Also, the findings benefit the relevant authorities (e.g. legislators and central banks) who could use them to emphasise strategic policy reforms whenever required.,The current research adds to the empirical studies in the GCC countries as it views the region as a collective as opposed to individual countries. It also extends the IC and performance measurement literature of Islamic banks in the GCC countries. Moreover, the current study enriches the limited literature on IC in the context of Islamic banking.

Carbon Disclosure, Carbon Performance and Financial Performance: International Evidence

Abstract: This study examines how carbon performance affects carbon disclosure and how carbon disclosure affects financial performance. With a sample of global firms, the study analyses how relationships between carbon disclosure, carbon performance and financial performance vary in institutional contexts. Our results show that carbon disclosure positively affects carbon performance, consistent with the signalling theory. We find that carbon disclosure negatively (positively) affects financial performance in the short-term (long-term). Our findings have significant implications for investors as some firms use carbon disclosure as part of impression management. Our results help regulators to monitor carbon disclosure and assist investors with investment decisions.

Machine Learning: An Applied Econometric Approach

Abstract: Machines are increasingly doing “intelligent” things. Face recognition algorithms use a large dataset of photos labeled as having a face or not to estimate a function that predicts the pre...

A natural resource-based view of the firm

Abstract: Historically, management theory has ignored the constraints imposed by the biophysical (natural) environment. Building upon resource-based theory, this article attempts to fill this void by proposing a natural-resource-based view of the firm—a theory of competitive advantage based upon the firm's relationship to the natural environment. It is composed of three interconnected strategies: pollution prevention, product stewardship, and sustainable development. Propositions are advanced for each of these strategies regarding key resource requirements and their contributions to sustained competitive advantage.

Cultural differences in teaching and learning

Abstract: I am a researcher and graduate student of American Indian descent (Stockbridge-Munsee/Mohican). I have always been very aware of the absence of other American Indian students in postsecondary education programs; have noticed the shortage of American Indians employed as educators, professors, or administrators; and am acutely aware of the number of American Indian populations excluded from qualitative or quantitative data sets as part of mainstream research agendas that are published on the state or national level. This is the beginning of my dissertation research journey, and the data that I have studied thus far demonstrates a ten-year failure of the traditional, Western, and public educational system in Wisconsin to nurture, graduate, and utilize Native Americans from birth through adulthood. This historical failure in the Wisconsin educational systems and organizations has left the First Children and the First People of this country far behind as compared to their other minority and white counterparts (Bowman ). The extent of how far and why they are behind is what I am determined to discover. Anecdotally speaking, I knew in my heart that the few Indians who did survive school accomplished this despite many barriers or whatever politically correct legislation was the popular rhetoric at the time. But in my head I needed to ascertain, scientifically document, and understand the factors that were responsible for this shameful record regarding the education of Native American students and their underrepresentation as professionals within the educational community. In a time of attempts to abolish affirmative action and hearing the promises of leaving no children behind, I have diligently tried to set aside time to conduct research Cultural Differences of Teaching and Learning

Beyond dichotomy: the curvilinear relationship between social responsibility and financial performance

Abstract: A central and contentious debate in many literatures concerns the relationship between financial and social performance. We advance this debate by measuring the financial-social performance link within mutual funds that practice socially responsible investing (SRI). SRI fund managers have an array of social screening strategies from which to choose. Prior studies have not addressed this heterogeneity within SRI funds. Combining modern portfolio and stakeholder theories, we hypothesize that the financial loss borne by an SRI fund due to poor diversification is offset as social screening intensifies because better managed and more stable firms are selected into its portfolio. We find support for this hypothesis through an empirical test on a panel of 61 SRI funds from 1972-2000. The results show that as the number of social screens used by an SRI fund increases, financial returns decline at first, but then rebound as the number of screens reaches a maximum. That is, we find a curvilinear relationship, suggesting that two long-competing viewpoints may be complementary. Furthermore, we find that financial performance varies with the types of social screens used. Community relations screening increased financial performance, but environmental and labor relations screening decreased financial performance. Based on our results, we suggest that literatures addressing the link between financial and social performance move toward in-depth examination of the merits of different social screening strategies, and away from the continuing debate on the financial merits of either being socially responsible or not.