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1 – 10 of 430Eli Paolo Fresnoza, Devan Balcombe and Laura Choo
The purpose of this paper is to analyze the incorporation, prioritization and depth of equity, diversity and inclusion (EDI) initiatives in tourism industry restart policies of…
Abstract
Purpose
The purpose of this paper is to analyze the incorporation, prioritization and depth of equity, diversity and inclusion (EDI) initiatives in tourism industry restart policies of Canadian provinces and territories. This study investigates how the detailing of EDI in policies determine the priority in emancipating tourism workers from the inequities exacerbated during the pandemic. Such investigation enables a better understanding of the complexities, tendencies and rationale of involving EDI in the tourism industry’s recovery.
Design/methodology/approach
The research investigated the presence and prioritization of equity, diversity, and inclusion using systematic text analytics of 38 publicly available restart plans and statements from 52 government and non-government agencies. Using web-based software Voyant Tools to assist in text analytics, a hybrid deductive-inductive coding approach was conducted.
Findings
Key outcomes from the analysis revealed scarce to no full and dedicated content on EDI as a holistic initiative necessary for tourism industry relaunch. This lack of EDI content was a result of the greater impetus to prioritize economic generation and limited data due to practical and ideological issues. Results also suggested the tokenizing of EDI in some policies.
Research limitations/implications
Difficulties in data used for research include the lack and availability of restart policies specifically for tourism; most policies were generalized and referred to economic recovery as a whole. Studies of tourism-specific EDI issues were also limited.
Originality
The research is revelatory for investigating EDI prioritizations in restart policies even among well-developed and worker-diverse tourism industries such as in Canada, where inequities and injustices to women, Black, Indigenous, gender-diverse, and newcomer tourism workers among others have been withstanding.
Minnu Baby Maria and Farah Hussain
The Companies Act of 2013 stressed upon gender diversity in the board of management considering the significant role of women toward the success of an organization. Following it…
Abstract
Purpose
The Companies Act of 2013 stressed upon gender diversity in the board of management considering the significant role of women toward the success of an organization. Following it, both public and private sector banks in India implemented the act from 2015 onward. This study aims to investigate whether its implementation has improved board gender diversity uniformly across public and private sector banks. Furthermore, the authors study the impact of board gender diversity on the performance of public and private sector banks in India.
Design/methodology/approach
Secondary data on listed Indian commercial banks for the period 2015–2021 have been used in this study that encompasses 15 commercial and 12 public sector banks. Return on assets, return on equity and Tobin’s Q are considered as the banking performance indicators in this study, while gender diversity of the board is measured by using Blau index. Furthermore, generalized method of moments has been adopted to analyze the effect of board gender diversity on performance of the Indian banking sector.
Findings
Empirical results exhibit that board gender diversity has been gradually improving since 2015 in both public and private sector banks in India. However, board diversity in case of public sector banks is seen to be lower than that of private sector banks. Furthermore, this study found a significant impact of board diversity on the performance indicators of both public and private sector banks.
Practical implications
This study gives a clear picture that board diversity of both public and private banks has remained quite low over the years. Apparently, women representation has been found to be less than 50% throughout the period of 2015–2021. As board diversity has significant impact on banking performance, it is important on the part of banks to take proper steps to improve the board diversity.
Originality/value
This study has added to the existing literature by highlighting on the divergence between gender diversity across public and private sector banks in India. It emphasizes on the need to improve gender diversity by a significant increase in the proportion of women in the board to create an impact on decision-making.
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José Baptista, Dália Costa and Sónia P. Gonçalves
This study aims to analyze the relationship between attitudes towards organizational diversity and towards trans people, correlating them with the levels of transphobia among HR…
Abstract
Purpose
This study aims to analyze the relationship between attitudes towards organizational diversity and towards trans people, correlating them with the levels of transphobia among HR professionals. Drawing upon the Intergroup Contact Theory, we also seek to understand whether the results may be influenced by the contact variable.
Design/methodology/approach
Data were collected through the administration of a questionnaire to a sample of 184 HR professionals. The questionnaire was comprised of self-constructed questions and previously validated scales, including: Attitudes Toward Diversity Scale (ATDS) (Montei et al., 1996), Attitudes Toward Transgendered Individuals (ATTI) Scale (Walch et al., 2012) and Genderism and Transphobia Scale (GTS) (Hill and Willoughby, 2005).
Findings
The results do not show high levels of negative attitudes towards organizational diversity or intolerance towards trans people, being these variables correlated, with higher levels of intolerance in the portion of the sample without contact with trans people.
Originality/value
This article contributes to the increase of knowledge in the field of HR Development Policies focusing on the thematic of Diversity and Inclusion, which is a very current and important topic in organizations today. Also, the relevance and contribution of the study point to the need for Human Resources Management Practices that take on positive discrimination and/or encourage the adoption of affirmative actions by organizations.
Propósito
Este estudio tiene como objetivo analizar la relación entre las actitudes hacia la diversidad organizacional y hacia las personas trans, correlacionándolas con los niveles de transfobia entre los profesionales de recursos humanos. Basándonos en la Teoría del Contacto Intergrupal, también buscamos comprender si los resultados pueden estar influenciados por la variable de contacto.
Diseño/metodología/enfoque
Se recopilaron datos a través de la administración de un cuestionario a una muestra de 184 profesionales de recursos humanos. El cuestionario estaba compuesto por preguntas autoconstruidas y escalas previamente validadas, que incluían: Attitudes Toward Diversity Scale - ATDS (Montei et al., 1996), Attitudes Toward Transgendered Individuals (ATTI) Scale (Walch et al., 2012) y Genderism and Transphobia Scale - GTS (Hill and Willoughby, 2005).
Hallazgos
Los resultados no muestran altos niveles de actitudes negativas hacia la diversidad organizacional o intolerancia hacia las personas trans, siendo estas variables correlacionadas, con niveles más altos de intolerancia en la porción de la muestra sin contacto con personas transgénero.
Originalidad/valor
Este artículo contribuye al aumento del conocimiento en el campo de las políticas de desarrollo de recursos humanos, centrándose en la temática de Diversidad e Inclusión, la cual es un tema muy actual e importante en las organizaciones hoy en día. Además, la relevancia y contribución del estudio señalan la necesidad de prácticas de gestión de recursos humanos que asuman la discriminación positiva y/o fomenten la adopción de acciones afirmativas por parte de las organizaciones.
Details
Keywords
- Human resources
- Intergroup contact theory
- Organizational diversity
- Trans
- Transphobia
- Diversidad Organizacional
- Recursos Humanos
- Teoría del Contacto Intergrupal
- Trans
- Transfobia
- Business administration
- Demographics
- Labor discrimination
- Industrial organization
- Administración de Empresas
- Demografía
- Discriminación Laboral
- Organización Industrial
King Carl Tornam Duho, Emmanuel Tetteh Asare, Abraham Glover and Divine Mensah Duho
This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.
Abstract
Purpose
This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.
Design/methodology/approach
Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.
Findings
The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.
Practical implications
The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.
Originality/value
This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.
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Mohamad H. Shahrour, Ryan Lemand and Michal Wojewodzki
This study aims to address gaps and limitations in the literature on corporate governance and stock liquidity. It explores the potential benefits of increasing female…
Abstract
Purpose
This study aims to address gaps and limitations in the literature on corporate governance and stock liquidity. It explores the potential benefits of increasing female representation in corporate leadership, which has been a subject of debate and policy intervention in recent years.
Design/methodology/approach
Based on prior empirical studies and by integrating the insights of different theories, this study links gender diversity to stock liquidity and uses a multivariate panel regression approach.
Findings
The results show that gender diversity, both on the board and in executive positions, positively and consistently affects stock liquidity across different business cycles. The findings reinforce the notion that diverse executive leadership is crucial and influential irrespective of the prevailing economic conditions.
Practical implications
This study has practical implications for investors, managers and policymakers who are interested in the benefits of gender diversity in corporate leadership. It suggests that increasing the percentage of female executives and board members can improve stock market liquidity, which is a key indicator of market efficiency and firm value.
Social implications
This study advocates for gender equality and diversity in corporate leadership, which can benefit society. It demonstrates that the presence of women directors can enhance financial stability and thus benefit the stakeholders and the community.
Originality/value
This study contributes to the academic literature by examining the impact of gender diversity on board and executive levels on stock liquidity in the US market. Previous research on this topic has mainly relied on French or Australian data. Moreover, this study extends previous work through examining the case of executives’ gender diversity. To the best of the authors’ knowledge, this study is the first to analyze the relationship between gender diversity and stock liquidity across different business cycles, providing a nuanced understanding of how economic contexts affect this relationship.
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This study aims to investigate the impact of dissimilarity perceptions, specifically related to religious identity and socioeconomic class, on identity disclosure behavior within…
Abstract
Purpose
This study aims to investigate the impact of dissimilarity perceptions, specifically related to religious identity and socioeconomic class, on identity disclosure behavior within the workplace. It also explores the relationship between disclosure behavior and perceptions of workplace ostracism. The study further examines the moderating roles of psychological safety climate and diversity-focused human resource (HR) practices in these dynamics.
Design/methodology/approach
Using quantitative methods, this confirmatory study analyzes the relationships between dissimilarity perceptions, identity disclosure behavior, workplace ostracism perceptions, psychological safety climate and diversity-focused HR policies. Hypotheses are tested to understand the effects of these variables in the workplace context.
Findings
The findings reveal that subjective dissimilarity perceptions are negatively associated with identity disclosure behavior. In addition, disclosure behavior is positively linked to perceptions of workplace ostracism. Surprisingly, the study finds that the psychological safety climate moderates the relationship between dissimilarity perceptions and identity disclosure behavior, showing a positive relationship when psychological safety climate perceptions are high. Furthermore, perceptions of diversity-focused HR policies moderate the relationship between disclosure behavior and perceptions of workplace ostracism, indicating a weakened relationship when diversity-focused HR practices are perceived as stronger.
Originality/value
This study contributes to the understanding of workplace diversity, inclusion and management by emphasizing the role of subjective dissimilarity perceptions, identity disclosure behavior and workplace ostracism. It explores the moderating influence of psychological safety climate and diversity-focused HR practices, offering valuable insights for both theory and practical strategies in the context of diversity management.
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Thanh Dat Le and Julie T.D. Ngo
In recent years, US firms have increasingly integrated ESG performance goals into their executive remuneration packages. This study examines the relationship between board gender…
Abstract
Purpose
In recent years, US firms have increasingly integrated ESG performance goals into their executive remuneration packages. This study examines the relationship between board gender diversity and the tendency of firms to incorporate ESG metrics in performance-based compensation using data from US firms. The key questions this study addresses are: Are firms with more females on the board more likely to link executive compensation metrics? What components and types of ESG metrics are more likely to be adopted by firms with more females on the board?.
Design/methodology/approach
This study employs OLS regression, logistic regression, as well as instrumental variable, propensity score matching, and entropy balance methods to establish causality.
Findings
This study finds that firms with gender-diverse boards are more likely to shape their executive remuneration plans to be more ESG-oriented. The most significant positive relationship is observed with environmental and social sub-categories. The results also demonstrate that female directors are more likely to encourage firms to evaluate managers based on absolute and short-term ESG goals.
Originality/value
This study is one of the early studies that examine the adoption of ESG performance goals into executive compensation plans. It contributes to the existing literature by exploring the relationship between board gender diversity and the probability of firms incorporating ESG performance goals into executive compensation packages using a sample of US firms.
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Mangirdas Morkunas, Yufei Wang, Jinzhao Wei and Antonino Galati
The present paper aims to reveal how different cultures, as reflected by cultural norms, traditions, and social expectations, influence food waste behaviour in different regions…
Abstract
Purpose
The present paper aims to reveal how different cultures, as reflected by cultural norms, traditions, and social expectations, influence food waste behaviour in different regions of the world.
Design/methodology/approach
A systematic multifaceted literature review was employed as a main research tool.
Findings
The focal role of education and awareness campaigns in reducing household food waste and promoting responsible food consumption behaviours is revealed. The importance of guilt, behavioural control, negative attitudes towards leftovers, and social norms are among the most important factors predicting intentions to reduce food waste. Cultural beliefs significantly shape food attitudes and waste. Tailoring sustainable practices to traditions helps to ensure food security. Embracing cultural diversity can lead to the development of effective and sustainable food consumption patterns across different parts of the world.
Originality/value
To the best of the authors’ knowledge, this is the first paper fully devoted to revealing how different cultural backgrounds shape food consumption habits and which marketing strategies aiming to nudge positive changes in responsible food consumption are preferred in different cultural contexts.
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Raushan Aman, Maria Elo, Petri Ahokangas and Xiaotian Zhang
Entrepreneurial ecosystems (EEs) research has focused on high-growth scale-up entrepreneurship, whereas the role of EEs in nurturing the ventures of marginalised groups like…
Abstract
Purpose
Entrepreneurial ecosystems (EEs) research has focused on high-growth scale-up entrepreneurship, whereas the role of EEs in nurturing the ventures of marginalised groups like migrant women entrepreneurs (MWEs) has often been elided from extant discussions. This research explores how the EE's structure, policies and programmes advance diversity, equity and inclusion to foster MWEs, and MWEs' contribution to the dynamics and sustainability of the host country's EE based on EE actors' perspectives. We contribute to EEs' diversity, equity and inclusion, which are important but neglected social aspects of sustainable EEs.
Design/methodology/approach
The qualitative data was collected through thematic interviews with EE actors, including NGOs and entrepreneurial support-providing organizations based in Finland. The collected data was complemented by interviews with MWEs, archival data and published supplementary materials on ecosystem actors.
Findings
EE structure, policies, programmes and individual agency, coupled with MWEs' proactivity in lobbying the necessary actors in the required places for their interests, enhance their businesses' development. There were both impeding and fostering dynamics, which may have idiographic and contextual features. Evidently, by being occupied in various sectors, from science, technology, engineering and mathematics (STEM) to socially beneficial niche service sectors, MWEs contribute to the host country's EE dynamics not only through their productive entrepreneurship but by enriching the ecosystem's resource endowments and institutional arrangements.
Originality/value
We argue that exploring the gender and inclusivity aspects of EEs as the accommodating context is particularly relevant, given that the United Nation's sustainable development goals 5, 8 and 10 aim to improve women's empowerment at all levels, promoting sustained, inclusive and sustainable economic growth, and ensuring equal opportunities and reduced inequalities within the population. Inclusion and embeddedness in EEs positively affect diversity and sustainability in the host country. Theoretically, our contribution is twofold. First, by exploring female migrants' entrepreneurial experiences within the EE based on EE actors' perspectives, we broaden the research on inclusivity in EEs and gender aspects and enrich the research on their societal impact, which has received scant attention from scholars. More specifically, we contribute to EE research with (1) a novel understanding of MWEs and EE elements, their interconnections and dynamism, (2) identifying previously ignored elements shaping MWE and (3) providing EE actor insights into the co-creation of EE for MWE. Second, by analysing the impact of MWEs' businesses on the host country's EE, we contribute to calls for research on MWE contributions to its economic environment.
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Rabia Najaf, Alice Chin, Agnes Chin, Khakan Najaf and Jeyanthi Thuraisingham
This study aims to examine the association between women on board and business performance. It also aims to investigate the impact of corporate social responsibility (CSR) and…
Abstract
Purpose
This study aims to examine the association between women on board and business performance. It also aims to investigate the impact of corporate social responsibility (CSR) and female directors on stock prices, including the function of female directors in moderating the CSR–market performance link that ultimately provides valuable insights into the impact of gender diversity on corporate boards.
Design/methodology/approach
Data from US publicly listed firms between 2000 and 2018 were collected and analysed using OLS regression, median regression, M-estimator regression and MM-estimator regression at 70% and 95% efficiency. In this study, firm market value was measured through Tobin’s Q, board diversity with ISS database and CSR strength and concern with the KLD database.
Findings
The results indicated that CSR positively impacts market performance by 3.1%, female board representation positively influences market performance by 4.8% and female board members strengthen the CSR–market performance relationship by 1.0% while playing a moderating role. Overall, these studies demonstrated the significance of female boards of directors for enhancing market performance.
Research limitations/implications
This study used the data of US-listed firms from 2000 to 2018. The results have contributed to the ongoing discussion about the importance of gender diversity in boards and its influence on firm success. Further research works are suggested to expand the analysis by including other countries or considering additional factors that may influence the association between CSR, board representation of women and market share.
Practical implications
This study is essential for investors, legislators and CSR institutions in developed countries. The favourable impact of female board presence on market performance and the enhancement of the CSR–market performance relationship highlight the necessity of encouraging gender diversity on boards of directors and CSR activities.
Social implications
This study emphasises the significance of gender balance on corporate boards in solving important social challenges including climate change, resource scarcity and gender equality. Companies can actively assist in addressing global issues and improving the well-being of stakeholders by promoting gender-diverse boards and encouraging CSR efforts.
Originality/value
To the best of the authors’ knowledge, this study is the first study demonstrating that gender diversity on corporate boards moderates the significant association between CSR performance and profitability in the USA. It has contributed to the expanding body of information regarding the moderating influence of female directors on firm value and stronger evidence for female directors in the governance of businesses.
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