Societies have witnessed significant shifts in perceptions of gender diversity and gender equality. Consequently, researchers have increased interest in understanding the impact of board of director (BOD) gender diversity on various aspects of social and economic life, including corporate social...

Purpose This paper aims to examine the moderating effects of board size on the relationship between dividends and firm value in Malaysian settings. The theoretical foundations of this research were the integration between agency and resources dependency theories. Design/methodology/approach...

This study investigates the impact of board characteristics on the financial performance of 14 listed banks in Kenya, Tanzania, and Uganda. We use 84 firm-year observations of 14 listed banks from three stock markets in East Africa, namely Dar es Salaam Stock Exchange (DSE), Nairobi Security...

In response to the reform in the Malaysian market that requires all publicly listed companies (PLCs) to have at least one female director on the board, this study examines how female directors' attributes (FDAs) shape integrated reporting quality (IRQ) and assesses the potential influence of...

Environmental, social, and governance (ESG) performance, along with the novelty of innovation, are significant factors in promoting sustainable development for corporations. This study employs the Heckman two-stage model to examine the impact of ESG performance on innovation novelty using a...

Objectives: To address urgent staffing shortages, hospitals increasingly rely on agency labor. Given that staffing can significantly impact hospital performance, the aim of this study was to understand the organizational and market factors associated with agency labor utilization in US...

This study delves into the financial strategies of Italian Serie A football clubs, focusing on the relationship between revenues obtained through the sale of players' tags and those from broadcasting and media rights. Using Resource Dependence Theory (RDT) as lens, this research aims to...

The topic of information technology (IT) innovation in non-IT firms has gained considerable attention. However, developing IT innovation capability can be challenging due to technological complexities and knowledge requirements. To overcome this, firms seek external sources of IT knowledge, such...

This study extends the literature on shariah compliance in Islamic banks (IBs) based on interest free returns for Investment Account Holders (IAH) and to examine the role of the attributes of the shariah supervisory board (SSB) on shariah compliance. The study sample included 102 fully-fledged...

The Coronavirus Disease (COVID-19) pandemic has caused problems for Indonesian SMEs, in terms of supply chain and changes in their markets' demand. SMEs cannot survive only by exploiting their existing businesses, but also by trying to explore new opportunities and ways of doing business. SMEs...

This study examined the influence of gender diversity on capital structure decisions among Ethiopian banks from 2010 to 2022. Clarifying the relationships between board composition and strategic financing choices carries academic and practical significance. Research questions focused on whether...

The article was conducted to evaluate the impact of CEO characteristics on the performance of Vietnamese commercial banks. Variables representing the performance of commercial banks are return on total assets (ROA) and return on equity (ROE). Data was collected from 30 Vietnamese commercial...

Purpose: As shareholder-elected monitors, independent non-executive directors (INEDs) should ensure that managers do not retain earnings to promote their own interests. The relationship between board independence and dividend distributions was hence investigated for selected companies listed on...