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To empirically study the determinant factors of adopting work–life balance measures at the firm level.

After reviewing the main theories that explain work–life balance practices, IBEX-35 Spanish companies during 2015–2019 are studied to see whether the firm sector, the presence of female employees, qualified personnel, a company agreement and an equality plan determine these types of practices.

The results indicate a negative relationship between the firm activity sector and adopting work–life balance practices. Industrial companies offer fewer work–life balance measures than service companies. A company agreement implies more extensive adoption of work-life practices. Older companies are characterized by greater adoption of work-life practices, in contrast to their level of profitability that is associated negatively with these practices.

Since it is difficult for industrial companies to change their idiosyncrasies, it is necessary to incorporate other measures that promote work–life balance, such as timetable flexibility. Companies and policymakers should promote the advantages of a company agreement to contribute to the implementation of work–life balance practices.

The empirical evidence is scarce, especially in Spain and at the company level, given that most previous studies have focused on workers and the Anglo-Saxon sphere. Given the growing interest in this topic in the business world, the authors intend to contribute to this scarce literature by incorporating variables considered in previous studies, as well as other more innovative ones (agreement, equality plan) in a single model through a longitudinal study.

Estudiar empíricamente los factores determinantes de la adopción de medidas de conciliación a nivel de empresa.

Tras revisar las teorías que explican la adopción de prácticas de conciliación, se estudia para las empresas españolas del IBEX-35 durante el periodo 2015–2019, si el sector de actividad, la presencia de mujeres y de personal cualificado, así como la existencia de un convenio de empresa y de un plan de igualdad, determinan este tipo de prácticas.

Los resultados sugieren una relación negativa entre el tipo de sector al que pertenece la empresa y el índice de conciliación. Las compañías industriales poseen un menor índice de conciliación que las de servicios. La existencia de un convenio de empresa permite un mayor índice de conciliación. El índice de conciliación tiene mayor nivel de implantación en las empresas con mayor antigüedad si bien un mayor nivel de rentabilidad está asociado de modo negativo con las prácticas de conciliación.

En las empresas industriales es necesaria la incorporación de otras medidas que fomenten la conciliación, como, por ejemplo, la flexibilidad de entrada y salida. Animar a las empresas y policymarkers a incidir en las ventajas de un convenio de empresa puede contribuir al fomento de la implantación de medidas de conciliación.

La evidencia empírica es escasa para el caso español, y a nivel de empresa, dado que la mayoría de estudios previos han analizado al trabajador como objeto de estudio y pertenecen al ámbito anglosajón. Considerando el creciente interés de este tema en el mundo empresarial, se pretende contribuir a esta escasa literatura en España, incorporando tanto variables consideradas en estudios previos como otras más novedosas (convenio, plan de igualdad) a través de un estudio longitudinal.

This study aims to investigate how gender diversity and remuneration of boards of directors’ influence earnings quality for Spanish-listed firms.

The sample includes 105 nonfinancial Spanish firms from 2013 to 2018, corresponding to an unbalanced panel of 491 firm-year observations. The primary empirical method uses a Tobit semiparametric estimator with firm- and industry-level fixed effects and an innovative set of measures for earnings quality developed by StarMine.

Results exhibit a positive correlation between increased gender diversity and a firm’s earnings quality, suggesting that a gender-balanced board of directors is associated with more transparent financial reporting and informative earnings. We also find a nonmonotonic, concave relationship between board remuneration and earnings quality. This indicates that beyond a certain point, excessive board compensation leads to more opportunistic manipulation of financial reporting with subsequent degradation of earnings quality.

This study only covers nonfinancial Spanish listed firms and is silent about how alternative board features’ influence earnings quality and their informativeness.

This study introduces measures of earnings quality developed by StarMine that have not been used in the empirical literature before as well as measures of board gender diversity applied to a suitable Tobit semiparametric estimator for fixed effects that improves the precision of results. In addition, while most of the literature focuses on Anglo-Saxon countries, this study discusses board gender diversity and board remuneration in the underexplored context of Spain. Moreover, the hand-collected data set comprising financial reports provides previously untested board features as well as a nonlinear relationship between remuneration and earnings quality that has not been thoroughly discussed before.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.

In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part of ESG disclosure: anti-corruption disclosure.

This study examined 140 corporate social responsibility (CSR) reports from companies listed on the Italian stock markets and 50 CSR reports from other companies, then this study analysed the adoption of the Global Reporting Initiative (GRI) standard no. 205.

The results show a low level of disclosure, and that corporate governance issues matter. In particular, the analysis found a positive relationship between the presence of female and outside members, the number of board members and the level of anti-corruption disclosure.

This study acknowledges some limitations. Firstly, the research is based on a one-year sample. Secondly, the research hypotheses are confirmed only when considered in relation to a single section of the GRI standards. Thirdly, this study has a bias towards relatively large enterprises.

It could be worthwhile introducing a soft regulation regarding the composition of the board of directors that requires a certain quantitative and qualitative composition.

To the best of the authors’ knowledge, this is one of the few studies, the first in Italy, that sheds light on anti-corruption disclosure and its determinants.

This paper aims to propose a conceptual framework showing factors favoring the adoption of information systems (IS)-based service innovations in the public sector at the organizational level.

The research design is based on the development of a theoretical framework from the technology–organization–environment framework and from a case study of an outsourced IS-based electronic document management system from six different ministries in the same state in Mexico.

Strong contrasts in the degree of adoption of the service innovation appeared among various ministries involved in state government, revealing differences in the presence or absence of key variables, integrated into theoretical framework, including perception of external pressure; perception of benefits and risks and organizational readiness; and political, sociotechnical and economical inertia in given institutional conditions, leading to different public value outcomes associated with intraorganizational efficiencies and to the relationship between public administration and politicians.

Public managers must consider process mapping and sources of political, sociotechnical and economical inertia in given institutional conditions, to ensure a satisfactory adoption of service innovations in public administration and create public value. The promotion of a more structured and enduring professional career system in such context is another key to the adoption of innovations.

Based on theoretical and empirical grounds, the main contribution of this paper is to emphasize, through an integrated theoretical framework, the relatively unexplored roles of process mapping in organizational readiness and of political, sociotechnical and economic sources of inertia in relation to specific agents in the adoption of public sector service innovations at the organizational level in the context of the public administration in Mexico to produce public value.

Needs change as people get older. Procuring resources to satisfy them can generate anguish and insecurities in consumers due to their financial situation. This study aims to analyze the relationship between age and financial stress among Mexican adults and estimate the age of their maximum financial stress.

This study is based on constructing a financial stress indicator using the confirmatory factor analysis and linear regression models with a quadratic term, employing data from the National Survey on Financial Inclusion 2021.

Results show that the relationship between age and financial stress follows a quadratic pattern, with a maximum level at age 56, which varies according to sex, marital status, number of dependents, education and regions. These findings interest financial product designers and policy developers who aim to improve consumers' well-being.

Longitudinal studies and indicators, such as financial fragility, are needed to facilitate refining models over time.

There is no evidence of studies that have addressed the age of maximum financial stress in Latin America. Doing so is relevant because identifying the stages in life when adults are most vulnerable to financial stress helps assess its causes more precisely, thus mitigating its adverse effects.

In this chapter, the author underscores the crucial role of the international community in promoting and facilitating responsible management education in business and management schools, as well as higher educational institutions. The chapter highlights the initiative on the Principles of Responsible Management Education (PRME), which has been supported by the United Nations and adopted by hundreds of schools and universities worldwide. The author explains that PRME aims to equip students with the necessary knowledge, skills, mindset and capabilities to bring about rapid and scalable improvements to society. Given that today's students are tomorrow's business leaders, policymakers and organizational heads, investing in responsible management education is crucial. This chapter emphasizes that responsible educational efforts can produce better citizens and future leaders, enabling them to create the world that we aspire to live in. This chapter underscores the importance of global collaboration and commitment to promoting responsible management education. When working together to prioritize ethical and sustainable practices in business and management education, we can foster a new generation of leaders who are equipped to drive positive change in the world.

The main aim of this work is to design a model in which service quality receives satisfaction and trust and they have influence on happiness and loyalty.

A SEM-PLS model is designed to explain the happiness of athletes. This is tested through a survey of Spanish karate federates. The sample proposes 693 responses are collected.

The results indicate that service quality has a strong positive influence on satisfaction and trust, and it has an indirect influence on happiness and loyalty of the Spanish karate federates.

This article contributes to the literature increasing the knowledge of the variables that have positive influence, as antecedents of happiness and loyalty in karate federations.

The results of this study can help the decision-making of the governing boards of sports federations so they will be more aware of the strategies that promote the happiness and loyalty of the athlete.

One of the original contributions of this work is that the model shows the loyalty, happiness, trust and satisfaction as a result of quality services.