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This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

With ever-increasing global concerns over environmental degradation and resource scarcity, the need for sustainable manufacturing (SM) practices has become paramount. Industry 5.0 (I5.0), the latest paradigm in the industrial revolution, emphasizes the integration of advanced technologies with human capabilities to achieve sustainable and socially responsible production systems. This paper aims to provide a comprehensive analysis of the role of I5.0 in enabling SM. Furthermore, the review discusses the integration of sustainable practices into the core of I5.0.

The systematic literature review (SLR) method is adopted to: explore the understanding of I5.0 and SM; understand the role of I5.0 in addressing sustainability challenges, including resource optimization, waste reduction, energy efficiency and ethical considerations and propose a framework for effective implementation of the I5.0 concept in manufacturing enterprises.

The concept of I5.0 represents a progressive step forward from previous industrial revolutions, emphasizing the integration of advanced technologies with a focus on sustainability. I5.0 offers opportunities to optimize resource usage and minimize environmental impact. Through the integration of automation, artificial intelligence (AI) and big data analytics (BDA), manufacturers can enhance process efficiency, reduce waste and implement proactive sustainability measures. By embracing I5.0 and incorporating SM practices, industries can move towards a more resource-efficient, environmentally friendly and socially responsible manufacturing paradigm.

The findings presented in this article have several implications including the changing role of the workforce, skills requirements and the need for ethical considerations for SM, highlighting the need for interdisciplinary collaborations, policy support and stakeholder engagement to realize its full potential.

This article aims to stand on an unbiased assessment to ascertain the landscape occupied by the role of I5.0 in driving sustainability in the manufacturing sector. In addition, the proposed framework will serve as a basis for the effective implementation of I5.0 for SM.

The purpose of the present study is to test the effect of financial development and environmental degradation on the control of corruption.

This study used a dynamic approach known as system GMM to analyze annual data from 90 developed and developing countries over 24 years, from 1996 to 2020.

The present study shows a significantly negative relationship between financial development and control of corruption and a significantly positive relationship between environmental degradation and control of corruption. The result suggests that improvement in financial development may reduce control of corruption; however, reduction in environmental degradation may reduce control of corruption. The results are consistent across both developed and developing countries.

The study’s findings have significant implications for financial institutions, governmental policy departments and environmental regulatory agencies. The policy outcomes are closely linked to the economic prosperity of countries. In general, developing countries can implement strategies to promote financial development and environmental regulations, even though they may temporarily tolerate corrupt activities. Conversely, developed nations may have differing implications from developing countries.

This study is different from the past literature as none of the studies have been conducted previously focusing on developed and developing countries’ financial development, environmental degradation and control of corruption.

The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality.

This study used secondary data from the listed companies in Amman Stock Exchange (2009–2020). To obtain additional robust findings, this study used various proxies for measuring tax avoidance (effective tax rate [ETR] and cash flow effective tax rate [CFETR]).

Relying on various proxies for tax avoidance, the results reveal that family and managerial ownership lead to exacerbating tax avoidance activities. Although institutional and board ownership have a positive impact on ETR and CFETR, which indicate that these type of ownership have a negative impact on tax avoidance. Audit quality also has a significant role in moderating the ownership structure–tax avoidance relationships. Besides, the results reveal that audit firm size is not merely symbolic words, but it contributes to reducing and restricting tax aggressiveness.

This study has policy implications related to the policymakers in creating future tax policies to minimize and avoid tax avoidance activities. Results of this study can be used to improve awareness among the various owners and to reduce the tax avoidance practices in the developing countries. It also determines a good agenda for research in the relationships between ownership identities, audit quality and tax avoidance, which also can be used to encourage and guide future studies.

This research extends the existing literature by examining both the direct and indirect influence of ownership structure on tax avoidance in Jordanian firms by including audit quality as a moderating variable. This is a pioneering and unique study examining the joint influence of the different forms of ownership on tax avoidance. To the best of the author’s knowledge, this study is the first of its kind that examines the interaction influences between the various identities of ownership and audit quality on the tax avoidance activities in the Jordanian context.

The firms’ adoption and improvement of big data analytics capabilities to improve economic and environmental performance have recently increased. This makes it important to discover the underlying mechanism influencing the association between big data analytics (BDA) and economic and environmental performance, which is missing in the existing literature. The present study discovers the indirect effect of green innovation (GI) and the moderating role of corporate green image (CgI) on the impact of BDA capabilities, including big data management capability (MC) and big data talent capability (TC), on economic and environmental performance.

A time-lagged design was employed to collect data from 417 manufacturing firms, and study hypotheses were evaluated using Mplus.

The empirical outcomes indicate that both BDA capabilities of firms significantly influence green innovation (GI), which significantly mediates the relationship between BDA and economic and environmental performance. Our findings also revealed that CgI strengthened the effect of GI on economic and environmental performance. The empirical evidence provides important theoretical and practical repercussions for manufacturing SMEs and policymakers.

This study contributes to the literature on BDA by empirically exploring the effects of MC and TC on improving the EcP and EnP of manufacturing firms. It does so through the indirect impact of GIs and the moderating effect of CgI, thereby extending the Dynamic capabilities view (DCV) paradigm.

This study aims to examine the influence of corporate carbon emissions on the financial performance of select Indian companies. It further studies the moderating role of science-based target initiatives (SBTi) in this relationship.

The study is based on 57 Indian SBTi companies and 74 Bombay Stock Exchange-listed non-SBTi companies for the period of four years from 2019–2020 to 2022–2023. The panel data regression models are used to study this association. Furthermore, two-stage least square and generalized method of moments models are used to test the robustness of the results.

There is a negative relationship between corporate carbon emissions and financial performance. The findings support the “win-win” hypothesis and confirm that reducing carbon emissions can improve the financial performance of Indian firms. Furthermore, the SBTi moderate the carbon emission and firm performance nexus.

The findings of the study would provide insights to the policymakers, regulators and managers to mainstream climate change in their core business activities driving sustainability and profitable outcomes.

This study is a noble attempt to study the moderating role of science-based targets in the carbon emissions and firm performance nexus in an emerging market setting. Earlier studies have been conducted in a cross-country context.

Refugee entrepreneurship is increasingly viewed as a “silver bullet” being able to promote host countries’ economic performance and enable the successful integration of refugees. This study aims to identify the main determinants of entrepreneurial intentions of refugees in Portugal based on the underdog theory.

In this study, the authors scrutinize the entrepreneurial intentions of refugees living in Portugal, an overlooked context, using a purpose-built inquiry responded to by 41 refugees and resorting to fuzzy-set qualitative comparative analysis, complemented with partial least squares path modeling.

Some important results are worth highlighting: the entrepreneurial intentions of the respondent sample of refugees living in Portugal are high; the theoretical arguments underlying the underdog or challenge-based entrepreneurship theory are validated in the context of the respondent sample; and psychological related factors associated with the more standard explanations of entrepreneurial intentions constitute necessary conditions for high refugee entrepreneurial intentions.

Entrepreneurial intentions to launch a business have been discussed in the entrepreneurship literature vastly, but it has not yet received much attention when focusing on refugees, often identified as underdogs (potential) entrepreneurs. This study contributes to the literature by testing the challenge-based entrepreneurship theory to identify the primary factors influencing refugee entrepreneurial intentions.

The purpose of this study is to provide a review of the existing research landscape on work-life balance and women’s career motivation. It examines the relationship between work-life balance and career motivation in the context of Indian women. Specifically, it explores how the work-life balance of women influences the motivational aspects of their careers.

The research uses a systematic literature review to identify and analyze relevant literature on work-life balance and women’s career motivation among Indian women from the Scopus database.

The study uncovers critical insights into the connection between work-life balance and women’s career decisions. It gives insight on how work-life balance significantly impacts women’s career choices. The SLR reveals a notable and consistent upward trend in the domains of work-life balance and career motivation among women.

The findings of this study can inform organizations in tailoring policies that foster women’s career growth while simultaneously supporting a healthy work-life balance. In addition, the research can empower women to make informed decisions about their careers and personal lives. Ultimately, it contributes to creating a more inclusive and gender-equitable work environment, promoting both women’s career aspirations and their overall well-being.

This research stands out in its examination of the relationship between work-life balance and women’s career motivation, particularly in the unique context of Indian women. While previous studies have explored these topics individually, this research bridges the gap by investigating their interplay. Moreover, the application of a systematic literature review approach to these variables in the context of Indian women represents a novel contribution.

This study aims to investigate the impact of exchange rate volatility and the risk of expropriation on the decision to repatriate foreign earnings.

The current study uses secondary data for foreign subsidiaries of US multinational corporations (MNCs) in 40 countries from 2004 to 2016. We use the dynamic panel difference generalised method of moments (GMM) to estimate the dynamic earnings repatriation model.

The findings show that foreign subsidiaries of US MNCs in countries with volatile exchange rates tend to repatriate more earnings to the parent company. The findings also reveal that a greater risk of expropriation in the host country leads to the higher repatriation of foreign earnings to the parent company. The findings support the notion that MNCs use the earnings repatriation policy as a means of mitigating risks arising in the host country.

Practical implications for modern managers include shedding light on how financial managers can use earnings repatriation policy to mitigate exchange rate risk and the risk of expropriation in the host country. The findings also contain policy implications at the host country level that how exchange rate volatility and risk of expropriation can reduce foreign investment in the host country.

This study adds to the earnings repatriation literature by analysing the direct effect of exchange rate volatility on earnings repatriation decisions, as opposed to the impact of the exchange rate itself, as suggested by previous research. Hence, the findings broaden our understanding of the direct influence of exchange rate volatility on the decision to repatriate foreign earnings. The present study also examines the role of the risk of expropriation in determining earnings repatriation policy, which has received little attention in prior empirical studies.

The main aim of this paper is to describe the potential benefits of enterprise building information models (EBIMs) for health-care institutions. The main research question addressed is how data from EBIM could be leveraged to create value for hospitals beyond design, construction and traditional facility management.

Three different prototypes, which use different technologies in combination with EBIM, are described to illustrate different uses of EBIM within the context of a hospital and health-care operations. The case study approach has been used to present the prototypes.

EBIM data, in combination with other data sources, increases the potential benefits of the data with respect to many health-care-related processes, during the operation of a health-care institution. The benefits of EBIM span beyond the design and construction life cycle phases of a hospital and provide value to a variety of stakeholders in multiple health-care-related processes.

The main limitation of this work is the limited sources of data and information such as the specific methods that were used in the design and development of each of the prototypes and a deeper insight into the design rationale and decisions. Another limitation of this paper is that the findings have not been validated.

This study demonstrates the value of convergence of a number of technologies such as EBIM, data and different types of technologies, throughout the life cycle of a building. This study also highlights the value of building information models (BIMs) data for supporting the design of novel educational and other types of application areas. The practical implications include the value for multiple stakeholders, such as resources planning, fleet and equipment management and contract negotiation. Benefits identified for resource planning can have strategic and financial implications at the management level. For patients, visitors and health-care personnel, there may be reduced infections, cleaner and pleasant facilities as well as a reduction of time to find relevant resources.

Social implications" could be replaced by "For patients, visitors and health-care personnel, there may be cleaner and pleasant facilities and easy navigation support through the hospital. Furthermore, enhanced access to knowledge and information about the artefact and assets in the hospital can enhance learning and knowledge sharing.

This study identifies the lack of research in using BIM with other data for value-added services for multiple stakeholders in the operations phase of a hospital and addresses that research gap.