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Article
Publication date: 4 March 2025

Peter Kodjo Luh

The study investigated the effect of female leadership on financial reporting timeliness and further ascertained how the presence of women on boards impacts the relationship.

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Abstract

Purpose

The study investigated the effect of female leadership on financial reporting timeliness and further ascertained how the presence of women on boards impacts the relationship.

Design/methodology/approach

Secondary data from the audited annual reports of 29 firms listed on the Ghana Stock Exchange (GSE) for the period 2000–2022 was used to achieve the study’s objectives. For empirical results, the fixed effect estimator was employed.

Findings

Under female leadership (female CEO and female board chairperson), a longer audit report lag is observed. However, in the presence of gender-inclusive boards, shorter audit report lag is observed as female leadership is inversely associated with audit report lag.

Research limitations/implications

The study focused on gendered leadership and audit report lag in Ghana, with analysis focusing on data of 29 firms listed on the GSE.

Practical implications

The study reemphasizes the need for corporate entities to ensure their boards are more gender-diversified since it can produce desirable outcomes such as shorter audit report lags for the firms.

Originality/value

This study, for the first time from a developing economy context, Ghana, provides empirical evidence that although there is a positive effect of female leadership on audit report lag, a more gender-inclusive board can ensure shorter audit report lag (timely reporting of financial results) in the presence of woman leadership.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 16 September 2024

Harnesh Makhija, P.S. Raghukumari and Anuja Sethiya

This study explores the moderating effect of board gender diversity (BGD) between a firm's Environmental, Social, and Governance (ESG) performance and Economic value added (EVA…

323

Abstract

Purpose

This study explores the moderating effect of board gender diversity (BGD) between a firm's Environmental, Social, and Governance (ESG) performance and Economic value added (EVA) using NSE-listed 331 companies' data from 2015 to 2020, forming 1986 firm-year observations.

Design/methodology/approach

Our study is based on panel data; hence, we use a system GMM panel regression model to confirm whether the BGD moderates ESG and EVA. We also address the endogeneity issues.

Findings

Overall, our study reported a positive moderating effect of BGD between ESG and EVA. Similar results were observed across the chemical and financial services industries. However, in the case of the healthcare and consumer goods industries, we did not find support for the moderating effect.

Practical implications

The implications of our results are considerable and relevant for regulators, governing bodies, and corporate managers. It helps them understand how BGD plays a vital role in influencing the effect of ESG on a firm's EVA.

Originality/value

No existing research has explored the moderating effect of BGD between ESG and EVA, to the authors' best knowledge. Therefore, our study extends the existing literature and further supports resource dependency, agency, and stakeholder theories of corporate governance.

Details

International Journal of Productivity and Performance Management, vol. 74 no. 3
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 16 August 2024

Kian Yeik Koay, Ser Zian Tan, Izian Idris, Mei Kei Leong and Chee Wei Cheah

The consumption of bubble tea is a huge phenomenon in Southeast Asia, and many bubble tea stores have been decorated uniquely in an attempt to attract more consumers. Hence, the…

342

Abstract

Purpose

The consumption of bubble tea is a huge phenomenon in Southeast Asia, and many bubble tea stores have been decorated uniquely in an attempt to attract more consumers. Hence, the purpose of this study is to investigate the influence of servicescape on experiential value and its influence on consumers' responses (i.e. eWOM, revisit intentions and willingness to pay a price premium) based on the Stimulus-Organism-Response framework.

Design/methodology/approach

This research project gathered survey data from 289 consumers of bubble tea. The collected data underwent analysis employing a statistical technique known as partial least squares structural equation modelling to examine and understand the relationships between different variables within the dataset, offering insights into consumer behaviour and preferences regarding bubble tea consumption.

Findings

The results show that factors such as facility aesthetics, seating comfort and cleanliness positively affect experiential value. However, layout accessibility and signs and symbols do not affect experiential value. In addition, experiential value positively affects eWOM, revisit intentions and willingness to pay a price premium.

Originality/value

The importance of servicescape in physical stores within the restaurant setting has been extensively documented in existing literature. However, there is a notable lack of research addressing the influence of servicescape on consumer responses, particularly within the bubble tea context. This study stands out as one of the few endeavours to examine the impacts of servicescape on consumer responses within the bubble tea industry.

Details

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

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