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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.

A shared set of moral standards, ethical principles and behavioral norms of social structure can be referred to as culture. Many health problems are strongly influenced by one’s cultural background. The purpose of the paper is to examine the scientific explanation of indigenous norms and practice of health healing.

This qualitative study considered in-person interviews to know the Tribals’ indigenous healing practice in Bangladesh. A focus group discussion with five tribal students was conducted to form a baseline on Tribals’ norms, rituals and information-sharing behavior. Around 35 tribal students were interviewed to find out their healing practices, norms and rituals on health issues. All these practicing indigenous knowledge were documented instantly. Peer-reviewed scientific papers from renowned databases were searched to have scientific evidence on each case. All the studies having negative or positive evidence were mentioned with each case.

The findings showed more indigenous knowledge with scientific disagreements on health aspects among the Tribals’ health practice in Bangladesh. However, the positive impact of such knowledge is not negligible. Therefore, showcasing the scientific tribals’ indigenous knowledge to a global audience is a strong recommendation.

Health and health care-seeking behavior among the tribal population in Bangladesh is not a new area of research, few studies have focused on the context, reasons and choices in patterns of health care-seeking behavior; obstacles and challenges faced in accessing health-care provision in the tribal areas in the country. However, research attempts to show the relationship between ecological knowledge and scientific indication is new in nature.

Although wearable health-monitoring technology (WHMT) has become a stimulus for public health, women’s acceptance rate of this technology appears to be low. Thus, this study intends to investigate the factors affecting women’s adoption of WHMT.

The unified theory of acceptance and use of technology–2 model has been used in this study as a research framework that has been extended to include lifestyle and attitude. The proposed extended framework is validated using primary data (n = 314) collected from female respondents using a structured questionnaire; the partial least square-based structural equation modeling technique is subsequently used to test the proposed hypothesis.

The results show that effort expectancy, social influence, price value, habit, attitude and lifestyle have significant positive effects on women’s behavioral intention to use WHMT and accelerate actual usage behavior. Notably, effort expectancy and habit exhibit the largest impact on behavioral intention. However, performance expectancy, facilitating conditions and hedonic motivation are not significantly associated with behavioral intentions.

The findings of this study are important for healthcare practitioners and service providers to comprehensively understand the factors that affect women’s behavioral intentions in line with their actual usage behavior. This insight will help policymakers design viable strategies regarding WHMT to promote its sustainable usage in least developed countries.

This study contributes novelty by using an extended model that links women’s attitudes and lifestyles to their adoption of WHMT. This study also fills the gaps in the existing literature on women’s behavioral intentions in the context of WHMT by showing novel associations in the domain of WHMT uptake.

By aligning the “Small is beautiful” and “Bleak house” theories, this study aims to examine how robotic working patterns affect employees’ working life and job satisfaction (JS) in Bangladeshi-owned ethnic minority businesses.

The study uses information from 40 face-to-face interviews of employees from 20 Bangladeshi restaurants in Greater London.

The findings suggest that workers are treated as “robots”, consistent with the “Bleak house” view of small businesses in this segment of the restaurant and hospitality industry. Owners expect employees to perform multiple tasks, to assume many responsibilities, to work long shifts, without any holiday allowances. Consistent with the “Small is beautiful model”, the findings underscore the lack of written employment contracts and the emergence of acute staff shortages.

The findings can inform owner-managers’ decisions to refine their HR strategies and improve the work conditions of employees in ethnic minority-owned restaurants. The “Small is beautiful” model highlights five key interventions for improving ethnic minority business work quality: recruit employees with first preferences for restaurant jobs, introduce flexible work arrangements, formalise work, improve market research and tackle acute staff shortages.

The study contributes novel insights into the small- and medium-sized enterprises (SMEs) and job quality literature by offering new qualitative-based findings on the negative impact of robotic work patterns on work quality and JS in ethnic minority SMEs.

This study aims to investigate the level of empowerment of rural women organic farmers through the Total Observed Score of a Statement-Revised scale (TOSS-R).

In doing so, exploratory factor analysis is used to investigate the factorial structure of the 8-dimensional TOSS scale. Further, first and second-order confirmatory factor analysis is used to confirm the construct reliability and model adequacy of TOSS-R. The data has been collected from 314 women organic farmers from four selected districts (Nayagarh, Khurda, Boudh, and Ganjam) of Odisha based on 2022 records from the Directorate of Horticulture.

The results showed that the TOSS-R is showing better model adequacy compared (CMIN/df = 2.031, RMSEA = 0.073, SRMR = 0.064) to the earlier TOSS scale (CMIN/df = 2.697, RMSEA = 0.840, SRMR = 0.096). Further in the analysis of the overall empowerment, the TOSS-R scale determined that 49.60% of women are highly empowered, 44.58% are moderately, and 5.73% are less empowered.

The study emphasizes that the policymakers should establish a local capacity to promote gender equity in land titling such that women irrigators will be officially labelled as “farmers”, thereby bringing them under government scheme that is exclusively granted to women farmers.

The study’s novelty lies in a more comprehensive model of determining the empowerment of women organic farmers which has the capability to determine the constraints of the women failing to be empowered in the farming sector.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2023-0693

This research has been conducted to determine the core reasons for gender inequality and to evaluate the effectiveness of higher education as a sole solution to ensure gender equality.

This qualitative case study research explores the causes behind gender inequality, and interviews were conducted with 20 male and female graduates and five stakeholders. Liberal feminism theory has been employed to understand the phenomena.

The findings show that receiving a university degree cannot ensure gender equality and empowerment of women in Bangladesh. The key factors contributing to gender disparity are societal and a general deficiency of technical knowledge.

More policies should support women in every aspect of life, and the existing policies should be carefully followed. The government must ensure high-quality education, and people must show more significant concern by acquiring knowledge from quality education seeking gender equality.

This research fills the gap in the current literature by providing knowledge about the practical effectiveness of quality higher education in solving the problem of gender inequality, its core reasons and possible solutions in Bangladesh's context.

This study sought to examine how women founders navigate gender and cultural influences in constructing network ties in Jordan.

In-depth interviews document the experiences of 14 women founders operating digital technology-based businesses in Amman, Jordan.

Gender homogenous ties were perceived to be of diminished quality, limiting the ability of the women founders to acquire resources while risking isolation from diverse networks. Formal professional, male-centric ties were perceived to offer more business impact due to the applicability and usefulness of information. Formal communication, use of intermediaries and industry events were used to develop network ties. These approaches enable founders to respect gendered collectivist norms, such as adhering to family members’ expectations about occupational roles, while meeting new business associates. The strength of network ties emerged as a continuum with strong, weak and midpoint ties. Midpoint ties offered valued encouragement and emotional support but were perceived to be less effective and provided fewer resources compared to strong network ties.

Mechanisms of gender inequality are evidenced in how gender, culture and social networks operate in relation to each other. Perceptions reflect culturally situated, within-group stereotypes, informing how women founders discount other women’s knowledge and experience.

The empirical study aims to examine the impact of board diversity with respect to gender and nationality on firm performance in an emerging economy. This research further splits the sample into family and non-family domains and investigates the diversity–performance nexus in isolation.

The sample consists of 183 listed companies in Bangladesh over the period 2007 to 2017. This study employed the generalised method of moments (GMM) technique to address the possible endogeneity issue in the governance–performance connection. To underscore the strength of diversity, three distinctive assessment measures were used: percentage representation of females and foreign directors, the Blau index and the Shannon index.

The results for the full sample models reveal that board heterogeneity regarding both female and foreign directors positively and significantly influences firm performance as measured by return on assets (ROA). Further to this, female directors in family-owned businesses have a positive association with profitability, whereas foreign nationals demonstrate a significant positive association with performance in non-family firms. Additionally, at least three women directors are needed to make a positive difference in profitability; however, a sole director with foreign nationality is capable of demonstrating a similar impact on performance.

The findings are significant for policymakers and organisations that advocate diversity on corporate boards of directors, and the minimum number of diverse board members needs to be considered depending on the identity to bring about a significant change in organisational outcome. Therefore, the findings of this study may be applied to other emerging economies with similar institutional characteristics.

This study reinforces the existing stock of knowledge on the impact of board diversity on the profitability of firms, especially in the context of an emerging economy – Bangladesh. Irrespective of the given backdrop, this study finds that both gender and nationality diversity in the case of Bangladesh is found to have a positive and significant effect on financial performance with respect to all the diversity metrics, i.e. the proportionate number of female and foreign directors on the boards, the Blau index and the Shannon index.

Critical examination of Bangladeshi laws related to workers’ rights in the garment industry. This paper aims to examine the impact of foreign direct investment (FDI) on the protection of garment workers’ rights in Bangladesh, analyzing how international investment practices influence labor standards and the overall well-being of workers in the garment industry.

In this study, qualitative and analytical methods has been used to analyze legal frameworks related to labor rights in Bangladesh and BITs.

The findings indicate a need to strengthen the current legal framework to better protect workers' rights in Bangladesh. The study also provides recommendations for the relevant authorities to improve the existing laws.

Novel idea critically evaluating the Bangladeshi legal framework in the context of foreign direct investment and implications for worker's rights.

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.