Board Gender Diversity and Banks Profitability for Business Viability: Evidence from Serbia

Sustainability, Год журнала: 2023, Номер 15(13), С. 10501 - 10501

Опубликована: Июль 4, 2023

As an important topic in the field of corporate governance, influence board directors’ characteristics on profitability corporations is examined here. This paper examines and chief executive officers’ (CEO) banks Serbia. In this study, boards directors were terms size participation women, CEOs similarly women’s participation. The research was conducted a sample 23 commercial from Serbia period 2017 to 2021. Profitability measured by rate return operating assets (ROA) equity (ROE). results panel regression analysis indicate that had positive impact bank during COVID-19 pandemic period, while not statistically significant before pandemic. women did have or It has been found as negative

Язык: Английский

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Corporate governance for sustainability: Connecting environmental, social and economic goals

Sustainable Development, Год журнала: 2023, Номер 32(3), С. 2754 - 2765

Опубликована: Ноя. 6, 2023

Abstract This paper examines corporate governance's influence on Sustainability in South Asian firms. Recent developments social injustice, environmental issues and economic turmoil countries have motivated the authors. The study used GMM unbalanced panel data estimation top listed time‐period of sample taken is ten years (2012–2022). reveals that among nations, companies Indian Bangladesh stock markets a high percentage sustainability disclosure reporting. study's findings show Board size, independence, qualification positively impact reporting performance. In contrast, CEO Duality significantly negatively influences social, environmental, sustainability. has implications for policymakers encouraged firms to restructure board enhance its effectiveness monitor better support all aspects

Язык: Английский

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Corporate Sustainability Strategies and Performance of Manufacturing Firms: A Visionary Leadership among Industry Managers in Kano, Nigeria

Опубликована: Июнь 20, 2024

Manufacturing firms need to streamline their initiatives in line with 17 sustainable development goals (SDGs) 2030 as a means for improving performance. This research adapts SDG’s 8 decent job and economic growth’ measure of performance, examine the effect corporate sustainability strategies on performance manufacturing firms. Census sampling technique was used cross sectional survey 900 multi-industry managers from one hundred fifty (150) Kano, Nigeria. A five Likert scale, well-structured questionnaire collecting data, analysed by Structural Equation Modelling SEM PLS Package. The study shows positive significant eco-efficiency, insignificant both legitimation risk mitigation respectively. concluded that effects eco efficiency could be due benefits derived total quality management system, energy monitoring, process safety reflected oriented visionary leadership managers. result huge spending reporting, corruption. pro-activeness firms’ tackling through leadership. recommended should adopt conservative eco-efficiency stop adopting extroverted introverted have no Future researchers use longitudinal design using financial metrics same independent variables other sectors.

Язык: Английский

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A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms

Asian Review of Accounting, Год журнала: 2024, Номер unknown

Опубликована: Сен. 2, 2024

Purpose The purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) in Jordanian market, a developing market. Furthermore, model considers mediating effect earnings management practices moderating board gender diversity. As result, it intends provide further empirical evidence area. Design/methodology/approach This investigates its using data from services companies listed on Amman Stock Exchange (ASE) during period 2013–2022. With 430 company-year observations, current research’s sample includes all population for which complete were available under investigation. Data relevant setting obtained annual disclosures ASE's database. Findings findings show that firm size specialty have positive influence IR quality, but tenure does not. External (as proxied by size, turnover firm) had negative impact practices, while quality. Additionally, reveal completely mediate relationship two proxies (audit specialty) terms diversity, obvious diversity favorably moderates relationships Originality/value Using agency theory stakeholder theory, investigation fills gap previous literature adding scientific explanations context mediated moderated

Язык: Английский

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ESG risk, CEO education and gender: Evidence from Southeast Asia

Business Strategy & Development, Год журнала: 2024, Номер 7(4)

Опубликована: Окт. 30, 2024

Abstract This study explores the impact of a CEO's educational background from top university on reducing corporate ESG risk and potential moderating role CEO gender. Using QS World University Rankings (QS WUR) to define reputable universities, research focuses companies in ASEAN (Association Southeast Asian Nations) countries, known for elevated risks. Through Ordinary Least Squares (OLS) regression analysis, results show that CEOs educated at universities reduce risk, while gender does not moderate this relationship. The findings represent importance as habitus support globalization business responsible management education, regardless also highlight influence performance, with significant implications strategy appointments.

Язык: Английский

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Determinantes financeiros e não financeiros de desempenho das empresas no Índice De Sustentabilidade Empresarial da Bolsa De Valores Brasileira

Revista de Administração da UFSM, Год журнала: 2024, Номер 17, С. e9 - e9

Опубликована: Ноя. 19, 2024

Objetivo - O presente estudo teve como objetivo identificar determinantes financeiros e não-financeiros do desempenho sustentável organizacional no contexto das empresas listadas ISE. Método possui natureza descritiva, abordagem quantitativa, fonte de dados documental e, enquanto técnica para análise dos dados, foi empregado um modelo regressão logística binária. Resultados Os resultados evidenciaram que o estatisticamente significativo, havendo significância estatística indicadores ROA MLL níveis poluição na predição sustentável. Enquanto mais elevados apresentaram associação negativa, valores superiores revelaram capacidade explicativa positiva Também possível observar potencial poluidor atividades econômicas se constituiu em preditor com maior impacto a pontuação ISE, indicando as exercem caracterizadas alto apresentam superior. Limitações lacuna deste estudo, destaca-se ausência outros referentes outras variáveis independentes, especialmente caráter não financeiro. Contribuições práticas fornece uma avaliação financeiras não-financeiras obtido capaz fornecer insights investidores, gestores demais stakeholders possuam interesse promoção melhoria mercado financeiro brasileiro. Originalidade Ao integrar não-financeiras, revela fomentar estado da arte análises visam compreender influência fatores distintos organizacional.

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Bank board diversity and environmental risk management: does critical mass matter in project finance decisions?

Managerial Finance, Год журнала: 2024, Номер unknown

Опубликована: Дек. 23, 2024

Purpose This study investigates the influence of board gender diversity on policy decisions within banking sector, with a specific focus adoption environmental risk management policies. Drawing critical mass theory, we provide empirical evidence demonstrating positive impact women directors implementation policies aligned equator principles (EP) framework. Design/methodology/approach We analyze data from 540 banks operating in 34 countries over ten-year period (2013–2022). Findings Our findings indicate that at least four their boards are more likely to adopt such results remain statistically significant after controlling for endogeneity issues. Practical implications research advocates increased female representation bank foster sustainability-focused industry. Originality/value also contribute by providing insights into role diverse improving green credit practices among global banks.

Язык: Английский

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Impact of two-child policy on female employment and corporate performance: Empirical evidence from Chinese listed companies from 2010 to 2020

Humanities and Social Sciences Communications, Год журнала: 2022, Номер 9(1)

Опубликована: Дек. 14, 2022

Abstract In 2013, the ‘Decision of Central Committee Communist Party China on Some Major Issues Concerning Comprehensively Deepening Reform’ initiated ‘selective two-child policy’, which allowed married couples to have two children if one parents was a single child. Fifth Plenary Session 18th in 2015, decision made implement policy that couple can children; 2016, universal fully implemented. This study used female employment data disclosed by Chinese listed companies from 2010 2020, constructed two-way fixed-effect model time and industry, empirically tested impact corporate performance. The empirical test revealed higher proportion employed workers, better firm’s Expanding scope exhibited no reduction employment, but weakened positive effect hiring employees Specifically, we found firms with rates exhibit lower costs, this low-cost disappears expansion second-child policy. indicates economic benefits for result wage discrimination. provides theoretical practical basis safeguarding women’s reproductive fair rights promoting sustainable social development.

Язык: Английский

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Gender diversity and financial performance: a quantified review based on bibliometric and cluster analysis

International Studies of Management and Organization, Год журнала: 2023, Номер 53(4), С. 291 - 312

Опубликована: Сен. 19, 2023

AbstractThe board of directors a firm are the principal decision-makers all activities conducted by firm, and hence, their composition demands attention. Diversity on boards can bring about varied sets knowledge, perspectives, abilities help in solving multitude problems. By employing Bibliometric Analysis, this study aims to critically examine intellectual development geographical evolution domain gender diversity financial performance. A total 463 research articles, extracted from Scopus Database, analyzed through various techniques such as citation analysis, co-citation content analysis keyword co-occurrence software VOSviewer. The led identification growth trends, prominent countries, authors, seminal journals, major themes well emerging for future research. shall scholars working have comprehensive understanding topic explore relevant gaps future.Keywords: analysiscluster analysisfinancial performancegender Additional informationNotes contributorsMajdi QuttainahDr. Majdi Quttainah is an associate professor at Kuwait University College Business Administration. His interests corporate governance strategies. He active scholar, presently senior editor FIIB Review (Scopus, WoS, Published Sage Publishing). won several recognition awards globally.Shubham SinghaniaDr. Shubham Singhania has recently completed his PhD School Management Entrepreneurship, Delhi Technological University, Area Corporate Governance. area Sustainability, Gender Governance published more than 10 articles ABDC Listed Journals repute.Sudhir RanaDr. Sudhir Rana Associate Professor Program Director Healthcare Economics, Gulf Medical University. expert Literature methodologies founding series Literature. Editor-in-chief South Asian Journal Marketing.

Язык: Английский

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The Relationship Between Environmental Taxes, Technological Innovation and Corporate Financial Performance: a Heterogeneous Analysis of Micro-Evidence from China

BRICS Journal of Economics, Год журнала: 2022, Номер 3(4), С. 249 - 270

Опубликована: Дек. 23, 2022

As a formal environmental regulation, tax is important for the green upgrading of industrial structure. In order to explore impact mechanism on corporate financial performance, this paper constructs difference-difference (DID) model with two-way fixed effects based data Chinese A-share manufacturing listed companies from 2015 2019. We have found that taxes contribute directly and significantly improvement performance technological innovation, in some degree, produces mediating effect. Financing constraints not only negatively moderate relationship between innovation; they also inhibit innovation effect as part indirect influence. heterogeneity analysis, direct more significant among State-owned enterprises (SOEs) eastern enterprises, moderating financing non-SOEs enterprises. This advances understanding economic consequences levies perspective property regional heterogeneity. It provides empirical evidence support applicability Porter’s hypothesis China makes suggestions optimization policy

Язык: Английский

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