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The purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.

Data for the study was collected from the annual published financial statements of selected financial institutions, which were obtained from their respective websites. The sampling technique used was purposive, resulting in the selection of 15 financial institutions in Ghana, of which 10 were listed on the Ghana Stock Exchange and 5 were non-listed. The study covered a period of 10 years, ranging from 2011 to 2020. The two-step generalized method of moments estimation was used to determine the relationship between the board attributes and cash flow management.

The study found that board size had a positive and significant influence on net cash flow from operating, investing and financing activities. The study also discovered that the proportion of nonexecutive directors had a positive and significant influence on net cash flow from operating, investing and financing activities. In addition, it was revealed that the proportion of female directors on the board exhibited a positive and significant influence on net cash flow from operating activities but a negative and significant influence on net cash flow from investing and financing activities.

The study recommends increasing female representation on corporate boards to 25%, as women bring valuable skills, knowledge and experience that positively impact the financial institutions’ cash flows.

This study focused on the impact of board attributes on cash flow management within Ghana. It explored how corporate governance affects strategic decisions related to cash flow management, contributing original insights to this field of research.

This study draws on social stigma and prejudice to examine the perceptions and beliefs of managers and employees regarding visible tattoos and body piercings, as well as the impact they have on potential employment and human resource management in the global South, using Nigeria as the research context.

The study uses a qualitative research approach, drawing on data from 43 semi-structured interviews with employees and managers in Nigeria.

Contrary to the popular opinion that tattoos and body piercings are becoming more accepted and mainstream in society, this study finds that some Nigerian employers and employees may stigmatise and discriminate against people with visible tattoos and body piercings. The findings of this study suggest that beliefs about tattoos are predicated on ideologies as well as religious and sociocultural values, which then influence corporate values.

The extent to which the findings of this research can be generalised is constrained by the limited sample and scope of the research.

Religious and sociocultural preconceptions about people with visible tattoos and body piercings have negative implications for the recruitment and employment of such people and could prevent organisations from hiring and keeping talented employees. This implies that talented employees might experience prejudice at job interviews, preventing them from gaining employment. Furthermore, stigmatising and discriminating against people with visible tattoos and body piercings may lead to the termination of employment of talented employees, which could negatively affect organisational productivity and growth.

This study provides an insight into the employment relations regarding tattoos and body piercing in Nigeria. The study highlights the need for mild beliefs and positive perceptions about people with visible tattoos and unconventional body piercings. There should be a general tolerance of the individual preference for body art and physical appearance, and this tolerance should be incorporated in organisational policies, which are enactments of corporate culture.

The purpose of this paper is to understand better the organizational social capital (SC) levels and their impact on organizations by focusing on personal SC and intra-organizational SC as well as their different connections to organizational gossip and employee performance.

Participants in a field study included 617 employees from five Israeli organizations in the field of aviation and shipping. Levels of personal SC, intra-organizational SC, gossip and self-evaluated performance were measured, and connections between them detected.

The results indicate that intra-organizational SC is positively connected to employee performance, while personal SC is positively linked to gossip. Personal SC also leads to performance with the mediation of intra-organizational SC, although gossip was not found to be connected to performance.

The contributions of this study are both conceptual and practical. The distinction between organizational SC levels is refined, improving organizational research accuracy and facilitating a better grasp of the connections between SC and other variables. The scant research on organizational gossip has been expanded. From a practical perspective, clarification of the link between organizational SC and performance can be beneficial to employees and organizations.