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Article
Publication date: 26 August 2024

Trang N.T. Ho, Dat Nguyen, Tu Le, Hang Thanh Nguyen and Son Tran

This study aims to investigate whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.

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Abstract

Purpose

This study aims to investigate whether the changes in gender composition of bank board affects Vietnamese bank stability efficiency.

Design/methodology/approach

This research covers a panel of 27 commercial banks in Vietnam over a 14-year period from 2007 to 2020. The two-step system generalized method of moments is used to estimate the gender diversity–Vietnamese bank stability efficiency nexus.

Findings

The authors find that a greater degree of board gender diversification enhances bank stability efficiency and reduces bank risk-taking in Vietnam. The relationship between gender diversity and the stability efficiency of Vietnamese banks is still valid under the influence of regulatory capital sufficiency and during the financial crisis. These findings are robust to alternative proxies for risk indicators and consistent with the perspectives of stakeholder and behavior theory.

Originality/value

Although this research revisits the relationship between gender diversity and bank risk-taking, it is the first attempt to explore the role of women on board in enhancing the stability efficiency of banks, using the stochastic frontier approach. These findings shed light on the function of gender diversity as a governance instrument for mitigating risk in an emerging market context.

Details

Gender in Management: An International Journal , vol. 40 no. 1
Type: Research Article
ISSN: 1754-2413

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Abstract

Details

Rural Entrepreneurship: Harvesting Ideas and Sowing New Seeds
Type: Book
ISBN: 978-1-83753-576-7

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Article
Publication date: 1 August 2024

Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung

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

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Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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/implications

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

Practical implications

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.

Originality/value

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.

Details

Asia-Pacific Journal of Business Administration, vol. 17 no. 2
Type: Research Article
ISSN: 1757-4323

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Book part
Publication date: 4 March 2025

Nishi Malhotra and Palanisamy Saravanan

Abstract

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In Pursuit of the Sustainable Development Goals: Success Stories of Women Entrepreneurs in Emerging Economies
Type: Book
ISBN: 978-1-83608-533-1

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Article
Publication date: 30 July 2024

Hadil Hnainia and Sami Mensi

This research investigates the complex relationship between economic policy uncertainty (EPU), energy consumption and institutional factors in the Gulf region. The purpose of this…

116

Abstract

Purpose

This research investigates the complex relationship between economic policy uncertainty (EPU), energy consumption and institutional factors in the Gulf region. The purpose of this study is to examine how institutional factors moderate the impact of EPU on energy consumption in Gulf countries.

Design/methodology/approach

This paper uses the dynamic panel autoregressive distributed lag (PARDL) method, over a period stretching from 1996 to 2021 in the Gulf countries.

Findings

The results show that, only in the long term, EPU has a positive and significant impact on energy consumption, suggesting that increased EPU leads to increased energy use. Furthermore, this study found that, only in the long term, government effectiveness and regulatory quality have positive and significant effect on energy consumption. Accordingly, the two institutional factors play a moderating role in the EPU−energy consumption nexus.

Research limitations/implications

This study highlights the importance of considering the time dimension when formulating energy and economic policies in Gulf countries. Policymakers should take into consideration the nature of these relationships to make informed decisions that promote energy efficiency and economic stability in the region.

Originality/value

To the best of the authors’ knowledge, this is the first study examining the relationship between EPU and energy consumption in the Gulf countries while incorporating the role of institutional factors as potential mediators.

Details

Journal of Financial Economic Policy, vol. 17 no. 2
Type: Research Article
ISSN: 1757-6385

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Article
Publication date: 20 February 2025

Ramona Zharfpeykan and Yuanzhen Bai

This study aims to examine whether board gender diversity is significantly and positively associated with corporate environmental, social and governance (ESG) performance, as well…

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Abstract

Purpose

This study aims to examine whether board gender diversity is significantly and positively associated with corporate environmental, social and governance (ESG) performance, as well as the link between board gender diversity and each of the three ESG pillars.

Design/methodology/approach

Aligning with stakeholder and critical mass theories, this study uses ordinary least squares regression and fixed-effects models on the sample comprising New Zealand listed firms from 2016 to 2022.

Findings

The findings reveal that board gender diversity positively and significantly is associated with firms’ overall ESG performance. In addition, female board representation positively and significantly associates with the governance pillar but, not with the other two. The findings highlight that a higher proportion of female board representation enhances a firm’s overall ESG performance by improving its corporate governance initiative.

Originality/value

Besides adding to the literature on board gender diversity’s association with New Zealand listed firms’ ESG performance, the findings provide insights for companies, policymakers and stakeholders.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 3 December 2024

Richard Croucher, Myint Moe Chit, Ellis Osabutey and Marian Rizov

The paper investigates factors that contribute to small and medium enterprises (SMEs) surviving major exogenous shocks. Global crises such as the coronavirus disease 2019…

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Abstract

Purpose

The paper investigates factors that contribute to small and medium enterprises (SMEs) surviving major exogenous shocks. Global crises such as the coronavirus disease 2019 (COVID-19) have increasingly heightened scholarly interest in post-crises responses. However, studies that compare the relative responses to external shocks and the outcomes for SMEs operating in different institutional settings are limited. We examine the relative degrees of success European and African SMEs experienced in avoiding the worst consequences of the COVID-19 pandemic.

Design/methodology/approach

We use the resource dependency theory (RDT) with variants of institutional theory since the RDT has been shown in practice to have greater explanatory power when used in this way. We augment our framework with a feminist theory dimension. To test our hypotheses, we apply regression analyses using cross-sectional data from the World Bank Enterprise Surveys (WBES), which include responses from private enterprises in 26 European and eight African countries. We construct our data by combining the COVID-19 follow-up surveys with relevant firm-specific characteristics from the WBES conducted in 2020–2021 using firm-specific unique IDs. After removing the firms with missing observations, the sample number of SMEs is 15,178.

Findings

Our empirical findings support the theoretically posited positive effects of innovativeness, institutional connectedness and governance capability on SMEs’ survival in the face of external shocks. Further, we confirm the importance of firm-specific characteristics (financial status, size and age) for SMEs’ survival. Female-owned SMEs are more likely to suffer during COVID-19, especially in Africa. The results are more nuanced when we consider industry specificity and heterogeneity of government support.

Originality/value

Our article helps answer the theoretical (and policy-relevant) question of whether SMEs that are resilient to major exogenous shocks may share certain characteristics despite operating in different institutional environments. If that is so, then it may be that lessons from one continent may have at least some relevance for the other. Our approach’s broad value lies in its capacity to test the degree to which established bodies of theory developed in the Northern Hemisphere may be deployed in Africa, well beyond the contexts which provided their initial empirical basis. This paper also contributes to the literature on the effect of environmental-change shocks on entrepreneurship performance outcomes.

Details

Journal of Entrepreneurship and Public Policy, vol. 14 no. 1
Type: Research Article
ISSN: 2045-2101

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Article
Publication date: 21 February 2025

Michele Rubino and Ilaria Mastrorocco

Considering the growing emphasis on sustainability, companies are developing green innovation strategies for creating new products and processes that reduce environmental effects…

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Abstract

Purpose

Considering the growing emphasis on sustainability, companies are developing green innovation strategies for creating new products and processes that reduce environmental effects. The impact of green innovation on firm performance is well established in the literature; however, the relationship between a firm’s adoption of green innovation and its social behaviour has not yet been explored. This study aimed to fill this gap by analysing the impact of green innovation on companies’ social behaviour, at both the overall and sub-dimensions levels.

Design/methodology/approach

This study was conducted on a sample of 191 companies worldwide between 2016 and 2019. Company data were extracted from the Joint Research Centre database established by the European Commission and the Organisation for Economic Cooperation and Development. In contrast, data on corporate social behaviour was taken from the LSEG Workspace database. We applied a panel regression using a fixed effects model to test the research hypotheses.

Findings

The results support the positive impact of green innovations on corporate social behaviour in the immediate and subsequent periods. However, the empirical results do not provide significant evidence for some dimensions of corporate social behaviour, such as respect for human rights and product responsibility.

Originality/value

The study’s novelty lies in its emphasis on how green innovation shapes corporate social behaviour and enhances stakeholder relationships. Green innovation is introduced as a strategic instrument for meeting social duties and increasing trust, loyalty and ethical engagement with important stakeholders.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 31 August 2023

Mohamed Abadi, Jieling Huang, Jillian Yeow, Saeed Reza Mohandes and Lihong Zhang

The development of circular construction supply chains (CCSCs) is impeded by various barriers, but the current literature overlooks the interrelationships among these barriers and…

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Abstract

Purpose

The development of circular construction supply chains (CCSCs) is impeded by various barriers, but the current literature overlooks the interrelationships among these barriers and the varying nature of associated countermeasures with the growth of circular economy (CE). This paper aims to develop new perspectives about the transition to CCSCs through the lens of supply-push (SP)/demand-pull (DP) strategies and related underpinning theories.

Design/methodology/approach

A systematic literature review including 136 journal articles was undertaken to identify barriers to CCSCs and associated countermeasures that are analysed for their relevance to SP/DP. The interplay between SP/DP approaches was discussed using the “technology acceptance” and “innovation chain” models.

Findings

(1) Thirty-five barriers were identified and organised into nine main barrier factors; (2) the predominant factors are knowledge and awareness, policy and regulations, technological capabilities, and incentives; (3) CCSCs transition is SP-configured primarily driven by actors above the project network; (4) “push” measures are devised to gradually create a “pull” environment and can be revoked when demand for circularity is created, suggesting a new “push-to-pull” perspective of CCSCs; and (5) a complex adaptative system is witnessed in relationships between barriers and countermeasures, and interactions among actors at all levels.

Practical implications

The findings offer practitioners countermeasures to barriers encountered in CE initiatives. It also informs policymakers of adjusting policies to accommodate the SP-DP movement in steering the circular transition.

Originality/value

This study uses theoretical models to interpret the dynamics in CCSCs transition and proposes a new definition of CCSCs highlighting their complex and dual transitional/transformational nature.

Details

Engineering, Construction and Architectural Management, vol. 32 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

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Book part
Publication date: 28 February 2025

Njodzi Ranganai, Gracious Mutipforo, Chipo Katsande, Tendai Shelton Muwani, Solomon Marime, Prosper Tafadzwa Denhere and Allan C. Muzenda

The potential of digital technology and frugal innovation (FI) to bridge the socioeconomic divide in Africa is examined in this chapter. There are notable disparities in…

Abstract

The potential of digital technology and frugal innovation (FI) to bridge the socioeconomic divide in Africa is examined in this chapter. There are notable disparities in technology, limited access to essential services, and historical injustices throughout the continent. But with the advent of FI and recent developments in digital technology, there are never before been more chances for equitable growth and development. This chapter gives a general overview of the digital divide that currently exists across Africa, emphasizing the differences in mobile adoption rates, internet access, and technological infrastructure. This chapter explores how digital technology and disruptive FI have already started to close the gap in Africa, using case studies and examples from a variety of industries, including healthcare, agriculture, finance, and education. This chapter also examines the barriers and facilitators that affect digital technology adoption and diffusion in Africa as well as disruptive FI. It highlights the value of investing in digital infrastructure, creating supportive regulatory frameworks, and fostering cooperation amongst different stakeholders including governments, businesses, and civil society organizations in the digital domain. In addition to highlighting success stories and offering recommendations for how policymakers, practitioners, and academics may take advantage of these opportunities to promote inclusive growth and development in the region, it also offers insights into the current scenario and future research.

Details

Disruptive Frugal Digital Innovation in Africa
Type: Book
ISBN: 978-1-83549-568-1

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