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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.

The aim of this paper is to propose a conceptual framework of knowledge sharing for Bangladesh’s business organizations.

On the basis of previous literature, this paper proposed a framework for knowledge sharing.

This paper identified organizational commitment as a potential mediator for the relationship between organizational factors (organizational culture, leadership and structure) and knowledge sharing. In this paper, top management support and information and communication technology (ICT) support are also proposed as potential moderators that can affect knowledge sharing.

This paper has identified several organizational factors to predict knowledge sharing. Future research with empirical evidence will validate this conceptual framework.

This paper will help business managers to understand knowledge sharing from a different perspective. Propositions of organizational commitment as a potential mediator and top management support and ICT support as potential moderators will provide managers with a better understanding of employees’ knowledge sharing behavior.

This paper adopted the general model of workplace commitment and integrated with organizational factors (organizational culture, leadership, structure, top management support and ICT support) to understand knowledge sharing for the business organizations of Bangladesh.

This study aims to examine the impact of knowledge and skills acquisition from youth leadership programs on the extent of training transfer. Additionally, it explores the role of self-esteem as a potential intervening mechanism in linking the acquired knowledge and skills to the transfer of training.

Using a non-probability purposive sampling, data were gathered from participants of youth leadership programs in Brunei. The study hypotheses were validated using multiple linear regression analysis and Hayes PROCESS macro.

The findings revealed that knowledge and skills acquisition positively affect the extent of training transfer among youth leadership program participants. Moreover, self-esteem is found to be a crucial mediator in the relationship between knowledge and skills acquired from youth leadership programs and the extent of training transfer.

The study suggests that to optimize the transfer of training in the youth leadership programs, relevant stakeholders – training providers, and practitioners – must prioritize not only the knowledge and skills acquisition but also the cultivation of participants’ self-esteem. To achieve this, a primary focus should be placed on the criticality of designing such programs to address these factors. Policymakers, particularly in Brunei, can enhance the leadership pipeline among the youth population and expedite progress toward achieving the national vision by aligning leadership development initiatives with the broader national development agenda.

Collectively, this study enhances understanding of training transfer in youth leadership development, an often-overlooked area in the literature.

The purpose of this paper is to investigate the influence of organizational factors such as culture, leadership, structure and top management support on organizational commitment in Bangladeshi service sector.

This study is based on empirical findings administered on 217 managerial personnel in the service organizations based in Bangladesh.

Findings of this study reveal that among the variables that are hypothesized in this study; team orientation, stability, transformational leadership, transactional leadership, decentralization, formalization and top management support have an influence on organizational commitment.

This study has identified and integrated factors that can influence organizational commitment in Bangladeshi service sector. Larger sample size including multiple country or culture may bring more explanatory power, comparability and increased generalizability.

The outcome of this study will help business managers to identify and understand the organizational factors that can influence organizational commitment.

This study extends current research on organizational commitment by identifying and integrating the organizational factors and providing a simplistic model for the relationship between organizational factors and organizational commitment in the context of Bangladeshi service organizations.

Drawing on the job demands-resources (JD-R) model, the authors examine how working in the hybrid workplace model (telework and flexible work) affects job performance via the intervening role of work engagement.

The authors adopted a quantitative approach and collected data from 277 employees working in universities in Nigeria. Partial least square structural equation modelling was used to analyse the data and test the hypotheses.

The findings reveal that flexible work, not telework, has a significant and positive effect on job performance. It also emerges that flexible work positively affects work engagement, and work engagement significantly mediates the relationship between flexible work and job performance. However, the findings do not support the effect of telework on work engagement and the mediating role of work engagement in the proposed relation between telework and job performance.

The paper provides fresh insights by linking the components of the hybrid workplace model with job performance and employee work engagement and extending the JD-R model to the hybrid workplace setting. The practitioners can benefit from the findings of this study by factoring in the importance of the hybrid workplace model in designing policies and procedures to promote job performance.

This study aims to examine the role of organisational commitment (affective, normative, continuance) in influencing employees’ knowledge application behaviour during the COVID-19 pandemic. This study also probes the moderating role of leader–member exchange (LMX) in the association between organisational commitment and knowledge application.

This study used a sample of 206 employees working in various private sector organisations in Brunei Darussalam. Structural equation modelling using Smart-PLS was used to test the hypothesised relationships.

The findings show that affective and normative organisational commitment spurred employees’ knowledge application behaviour significantly during the COVID-19 crisis. However, the moderating effect of LMX could not be established in this study.

The findings provide managers with insights into the crucial role organisational commitment can play in encouraging knowledge application in an organisation.

Studies exploring the enabling factors of knowledge application are scarce, especially in the context of a global crisis such as the COVID-19 pandemic. This study develops a model and empirically validates the importance of organisational commitment for knowledge application amidst the COVID-19 pandemic. This study also provides insights for managers into how LMX can affect knowledge application outcomes, particularly during uncertain times.

This paper aims to review existing literature on the role of human resource management (HRM) practices in nurturing employee’s organisational commitment (OC), which subsequently promoting knowledge transfer (KT) within an organisation and propose a conceptual framework for future empirical research.

An extensive review of existing literature was undertaken in an attempt to build the conceptual model for KT.

The proposed conceptual framework illustrates the role of OC as a focal mediating mechanism in fostering KT. This paper identifies “high commitment” HRM (HCHRM) (e.g. staffing, job design, training and development, performance appraisal and reward system) as the factors influencing the development of OC, which subsequently affecting KT (i.e. knowledge sharing and application). Also, this paper integrates the potential moderating roles of leader-member exchange (LMX) between HCHRM practices-OC, as well as information and communication technology support in the OC-KT linkage into the proposed framework.

This paper presents a comprehensive view of fostering KT. However, the major limitation of this paper is that it remains at a conceptual level. Further empirical investigations would be helpful to test propositions, hence validating the proposed conceptual framework.

The proposed conceptual framework could serve as practical guidance for managers and/or practitioners in developing policies that will facilitate KT in business organisations.

While KT is often viewed as a single phenomenon, this paper considers the KT into two components (i.e, sharing and application) in accordance with the practice-based perspective on knowledge and behavioural approach to KT. In addition, the adoption of the general workplace commitment model in conceptualising KT could further validate its applicability in knowledge management research. Also, the integration of LMX as a moderator in the proposed framework could contribute to the scant research on LMX-related moderation models upon validation.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Entrepreneurship is often seen as a journey filled with emotions. However, the literature lacks an empirical framework for how emotions relate to entrepreneurial intention. Drawing upon an extended view of the theory of planned behavior (TPB) that emotions may have a direct and/or indirect effect on intention, this study investigates how positive and negative emotions influence entrepreneurial intention.

Applying the partial least squares structural equation model in SmartPLS 4, the hypothesized relationships were examined with a sample of 553 survey respondents from Bangladesh during and after the COVID-19 pandemic. All respondents were Bangladeshi nationals.

This study found that positive emotions have both significant direct and indirect effects, whereas negative emotions only have a significant indirect effect on entrepreneurial intention through personal attitudes and perceived behavioral control. Contrary to the extant understanding, this study found no significant relationship between subjective norms and entrepreneurial intention. Notably, the results did not vary between the during- and post-COVID-19 periods.

This study adds valuable insights into the relatively unexplored field of entrepreneurial intention by extending the TPB and demonstrating how emotions relate to entrepreneurial intention.

This study aims to develop a framework that demonstrates the role of social capital in alleviating knowledge hiding behaviour in organisations while also considering the moderating roles of perceived organisational politics and the perceived value of knowledge in this process.

The authors conducted a systematic literature review of research papers on the topic of knowledge hiding to develop a framework for mitigating knowledge hiding.

This paper conceptualises social capital into three interrelated dimensions (e.g. structural, cognitive and relational). Based on the findings of the review, all the three social capital dimensions can potentially mitigate an individual’s propensity towards knowledge hiding. Additionally, the paper integrates two potential moderators: perceived organisational politics and perceived value of knowledge, which could undermine the outcomes of social capital in mitigating knowledge hiding.

Although the proposed framework may provide preliminary insights to practitioners and scholars, one of its key limitations is that it is conceptual. Future empirical research is needed to validate the proposed framework.

Existing research has focused on studying the antecedents and consequences of knowledge hiding. However, scant scholarly work explores how such behaviour can be mitigated. This paper addresses this gap and contributes to understanding how organisations can alleviate the prevalence of knowledge hiding by developing their social capital and by focusing on contextual factors.