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The purpose of this paper is to examine the influence of the level of religious beliefs and individual spirituality of small business owners on their decision to insure.

Small business owners from India were asked about their perceptions regarding the relationship between their level of religious beliefs and spirituality and their decision to insure.

The results of this study show that the level of religious beliefs and individual spirituality of small business owners positively influence their decisions to purchase commercial insurance and life insurance to manage financial risk in India.

This is a co-relational study that investigated the association between the level of religious beliefs, spirituality, and decision to insure. There is not necessarily a causal relationship between the two. The findings of this study may only be generalized to individuals similar to those that were included in this research.

This study adds to literature on the relationship between the level of religious beliefs, spirituality, and decision to insure. The findings may be useful for financial planners, small business owners and financial management consultants.

The paper seeks to extend the findings of Okpara and Wynn and Robson and Obeng related to “barriers to small business growth” by using Canadian data.

The study utilized survey research (a non‐experimental field study design). Small business owners from Western Canada were surveyed to gather information. Subjects were asked about their beliefs and feelings regarding barriers to growth of their small businesses. To test the hypotheses, p < 0.05 significance level was used to accept or reject a null hypothesis.

The findings of this paper indicate that lack of financing, market challenges, and regulatory issues are perceived as barriers to small business growth in Canada. The results also show that sales level of small firms (“past success”) has positive impact on small business growth in Canada.

This is an exploratory study to determine perceived barriers to small business growth in Canada, so the findings do not necessarily apply to other North American countries. The present study asks for responses from fixed format, set‐questions survey tools, which could exclude additional factors.

The findings may be useful for the Canadian governments and small business management advisors.

This study examines financing decisions by Vietnamese firms and compares the results with the findings observed in economies characterized by market mechanisms and property rights. It uses data from Vietnamese enterprises census 2002–2003. Similar to findings in other countries, financial leverage of Vietnamese firms increases with firm size and managerial ownership and decreases with profitability, and with non-debt tax shield. It is also correlated with industry characteristics. Financial leverage was negatively correlated with fixed assets and positively correlated with growth opportunities, contrary to the findings in other countries. Corporate income tax has a negative, albeit small effect on financial leverage.

The paper aims to study how shame, guilt and fear experienced by failing employees determine their explanation of the failure.

Employees participated in two studies, one assessing actual personal examples of failures and another used imaginary vignettes. To manipulate the extent to which guilt or shame was the dominant emotion experienced by the failing employee, participants were asked to generate counterfactual thoughts typical of each of these feelings. Fear was manipulated by describing a threatening atmosphere in the organization. Measured was the likelihood that the employee took responsibility for what happened and provided a valid explanation. Likelihood of explaining the event by using excuses, justifications, concessions or denials was also measured.

Findings indicate guilt was associated with explanations that help the organization learn from the failure and assist employees in restoring their relationships with the organization and co‐workers. Heightened levels of fear, however, decreased this desirable effect of guilt. Shame had no unique contribution to an employee's choice of explanations.

The use of self‐reports and vignettes limits the ecological validity of the present findings. Nevertheless, it provides preliminary evidence for the importance of the factors under study.

These findings contribute to an understanding of the ways organizations can provide emotional settings conductive to constructive failure inquiries both for organizations and employees.

The role emotions play in explanation of failures is an understudied issue both in social psychology and organizational research. The present study opens an avenue for more studies in this direction.

The purpose of this study is to investigate the impact of corporate governance on working capital management efficiency. This study also seeks to extend the findings of Gill and Shah.

This study applied a co‐relational research design. A sample was selected of 180 American manufacturing firms listed on the New York Stock Exchange (NYSE) for a period of 3 years (from 2009‐2011).

The findings of this study indicate that corporate governance plays some role in improving the efficiency of working capital management.

This is a co‐relational study that investigated the association between corporate governance and working capital management efficiency. There is not necessarily a causal relationship between the two, although the paper provides some conjectures to the findings. The findings of this study may only be generalized to firms similar to those that were included in this research.

This study contributes to the literature on the factors that improve the efficiency of working capital management, and in particular on the association between several features of corporate governance and the efficiency of working capital management. The findings may be useful for financial managers, investors, financial management consultants, and other stakeholders.

A review of the research areas of faculty members and the teaching programmes of this institution.

Perhaps the most significant development in the global business arena in the post-war period has been the emergence of the Asia-Pacific rim countries as a significant economic force.

This paper aims to shed light on an essential role that “female directors” on boards of companies in sub-Saharan Africa play towards corporate financial performance enhancement. The study observes how board gender diversity moderates the relationship between earnings management (EM) and financial performance of firms in sub-Saharan Africa from a dynamic perspective.

The study’s sample comprises 105 companies listed on the respective stock markets of nine sub-Saharan African countries. The data are collected from annual reports over the period 2007–2019, a total of 1,166 firm-year observations. Panel data models are used in the analyses.

The study finds that the performance effect of EM is contingent on board diversity and this finding persists even after controlling for dynamic endogeneity, simultaneity and unobserved time-invariant heterogeneity inherent in the EM and performance relationship.

The findings should be understood within the context that, only available annual reports and audited financial statements that were filed with respective capital markets of the nine surveyed countries are used as source of information.

The current study is unique, in that, it is the first panel multi-cross-country investigation within Africa to introduce gender diversity in the study of the relationship between EM and firm performance. It therefore extends the agency theory by using gender diversity as a moderating variable in the EM–firm performance nexus.