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Ownership structure plays a significant role in determining board demographic diversity. However, it is still unclear how different ownership configurations impact the structures of firm's boards and how board diversity influences firm performance. This study aims to investigate the relationship between family ownership and board diversity. Therefore, in this study, the authors argue that family firms have a lower level of board demographic diversity (in terms of age, gender and nationality) than non-family firms and that board diversity moderates the relationship between ownership and firm performance.

To test the authors’ hypotheses, we draw data from a sample of 341 German family and non-family firms for a period of five years.

The results show that family firms are less diverse in terms of age, gender and nationality diversity than non-family firms.

This study contributes to the general understanding of family firms and in particular the role ownership plays in shaping board demographic diversity.

This study aims to analyze whether chief executive officer (CEO) duality and financial expertise are associated with earnings management to exceed thresholds. It also investigates to what extent and in what direction this association evolves when family ownership is introduced as a moderator variable.

Based on balanced panel data related to companies listed on the Tunis Stock Exchange, this study uses the logistic random-effect model to test research hypotheses during the period spanning from 2016 to 2021.

The results show that CEOs with financial expertise are less inclined to engage in earnings management to avoid reporting losses and earnings decline. The authors also provide evidence that CEO duality allows top management to be more powerful and, therefore, manage earnings to report positive profits and sustain recent performance. Furthermore, the authors find that family ownership moderates the association between CEO financial expertise, CEO duality and earnings management to exceed thresholds.

The findings suggest to regulators involved in corporate governance and earnings management issues a reflection on CEO duality power, board effectiveness and family control. The study results are also of interest to auditors and board members as they provide a more in-depth understanding of the impact of CEOs' attributes and family control on financial reporting decisions.

This study extends past literature by providing new insights into the effect of CEO attributes and family control on earnings management practices in weak investor protection countries such as Tunisia.

The purpose of this paper is to systematically review the study of the relationship between sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and internal sharia compliance, and whether it can affect the performance of Islamic banking.

Literature search consists of two steps: random literature review and systematic literature review. The methodology adopted in this article is a systematic literature review.

The variable of internal sharia compliance, sharia risk and internal sharia audit on one of the indications of SG newly researched variable which will later be used as a new paradigm, to measure the implementation of Islamic sharia principles in sharia banking.

The development of a conceptual framework by using measurement of the new SG has practical implications for sharia bank, which can later be applied to also increase sharia banking performance by complying with Islamic sharia principles. This new concept can be used as a reference by the Financial Service Authority (Otoritas Jasa Keuangan) to establish regulations regarding SG framework, especially in Indonesia.

Further research can add more of it or replace it with other variables that are more relevant, in such a way that it could be empirically tested on how the independence and remuneration (lit. performance allowance) of SSB and the internal sharia control team can affect the performance of sharia banks.

This paper aims to critique the rationalist theoretical framework of international mediation, which ignores emotions in analyzing the decision by conflict parties to pursue a negotiated settlement or continue fighting, and to present an alternative framework that integrates emotions.

The paper draws on psychology research on emotions and conflict to develop an emotionally informed framework for analyzing conflict parties’ decision-making regarding a settlement. It demonstrates the framework’s validity and value through a case study of the 2000 Camp David mediation to resolve the Israeli–Palestinian conflict.

A rationalist approach to mediation does not have adequate explanatory and predictive power theoretically. In practice, it can reduce the prospect of success.

The paper highlights the necessity for mediation researchers to study the effects of emotion, draw on psychology studies on conflict and explore the emotional implications of different mediation strategies and tactics.

The framework highlights the challenge of designing and conducting mediation in a way that cultivates emotions favorable to a settlement and lessens emotions unfavorable to a settlement.

This is the first study, to the best of the authors’ knowledge, to critique the rationalist framework of international mediation studies and develop an alternative framework that integrates emotions.

The vast bulk of the discourse surrounding reproduction is centered on women. Yet, the rate of childlessness in the United Kingdom (and much of the world) is higher among men. Recently, there has been an increased focus on fatherhood and fathering in academia, policy, practice, and the general media. However, data on men who do not become fathers has been excluded and their experiences minimized and dismissed. Infertility research has shown that failure to achieve the high social status of parenthood has the similar effects on mental and physical health as a diagnosis of life-threatening illness. In this chapter, I will draw on two qualitative research studies to show how not achieving the pronatalist ideal of parenthood impacts on men’s identity, sense of self, behaviors, health and well-being and social networks across the life course. The workplace is an arena where people who do not fit socio-cultural norms and expectations are overtly and/or covertly stigmatized and discriminated against through policy, working practices and everyday interaction between groups and individuals. I will argue that failing to acknowledge men’s experience of non-reproduction has a significant impact on both individuals and institutions alike.

The behavioural theory adds a new paradigm of analysis with the assumptions of the decision maker’s cognitive biases and their repercussions on financing decisions. The aim of the study is to analyse the repercussions of these biases on the adjustment speed of firm’s capital structure toward the optimal level.

Based on a partial adjustment model, the study uses the Dynamic Panel Fractional estimator to analyse panel data from 4,990 Portuguese entrepreneurial firms.

The results show that the cognitive overconfidence bias impacts the entrepreneurial firm’s capital structure. In fact, the firms run by overconfident managers adjust more slowly than their counterparts. Furthermore, the findings suggest that entrepreneurial firms make relatively fast adjustments toward the optimal debt level and follow a hierarchical financing order in the funding process.

The results of this paper are not only interesting to the academia, but also contain practical implications for corporate, institutional and business policy and governance. First, the paper introduces a new measure of cognitive bias in optimistic managers, which is useful for current and future academic research. Also, in practical terms, the findings of the paper reveal that when a company is contemplating hiring a manager, it should consider whether they need an optimistic or non-optimistic manager based on the company's present life cycle or situation.

The current analysis extends the existing literature. The study suggests that financial classical and behavioural paradigms should not be separated, which can provide evidence to help narrow the gap between these two major perspectives.

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.

Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.

This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.

The occurrences of disasters have become a common phenomenon in the world and there is evidence that the frequency and intensity of disasters are increasing. There have been more than 7,000 disaster events and around 265 million displacements in the period from 2008 to 2018, which constitutes more than three times of conflict and violence-related displacements (Disaster Displacement – A global review, 2019). Natural disasters are responsible for nearly 60,000 deaths per year on average and are responsible for 0.1% of global deaths. Various forms of natural disasters pose significant threats to lives, livelihoods, economic development, and ecological diversity around the world. Similar to the world scenario, Sri Lanka has a similar situation. Sri Lanka has been identified as a drought hot spot. Nearly, 15,000 people per million are at risk of disaster-induced displacement every year in Sri Lanka. During the Tsunami, in 2004, 31,000 human lives were lost, and more than a million people were displaced. Thus, natural disasters cause a huge negative impact on society and the economy in Sri Lanka. In this context, the main objectives of this study are to overview the disasters and displacements that have occurred during the last two decades and to explore the livelihood activities of the affected people and their best practices of disaster resilience. Secondary data were used to overview the disasters and displacements of the last two decades and the related policy framework of the country. Primary data were used to identify livelihood activities and disaster-resilient strategies of the affected people. In-depth interviews were conducted with an unstructured questionnaire from 15 recovered families who have been affected by Tsunami and landslides that occurred in the country. The purposive sampling method was used to select families from the most disaster-affected areas. Descriptive methods were used to analyze the data. The study revealed five recovery strategies followed by displaced people from tsunamis and landslides. Those are continuing with the previous livelihood activities as much as possible, moving to different livelihood activities, moving to different areas to find better jobs, attaining external assistance, and self-management on household finance. Finally, policy guidelines for building resilience in communities that will help to enhance their capacity to cope and recover from vulnerability are proposed in improving their lives.