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Utilizing boundary theory as a guiding framework, this study aims to explore facets of work–life balance (WLB) that women entrepreneurs experience in the context of the United Arab Emirates (UAE). It sheds light on strategies women entrepreneurs use to manage and shape boundaries between their personal and professional lives.

In this qualitative study, we conducted in-depth interviews with 50 women entrepreneurs to gain a deeper understanding of their WLB challenges.

Integration is a boundary management approach used by most women in our sample, facilitated by the thin work–life boundary inferable from their entrepreneurial careers. Integration has all the hallmarks of being imposed on women entrepreneurs because of family role challenges and societal expectations, on top of their entrepreneurial obligations. Women are reactors; they shoulder societal, family and entrepreneurial roles while having little control over events and circumstances.

Boundary theory suggests two roles must be interconnected to coexist successfully. Women entrepreneurs can benefit from the synergy between their personal and professional lives. As their roles tend to be more complex, it is essential to consider the consolidation of both spheres as an ongoing process to maximize their benefits.

Today’s independent forms of working are contingent on flexible work arrangements, work intensification and wireless communication. Understanding how women entrepreneurs find balance amid boundarylessness adds to our limited knowledge of people in comparable environments.

This study aims to assess the response of the Association of Southeast Asian Nations (ASEAN) to cleaner production and environmental sustainability, with a specific focus on identifying the leading countries and research networks driving these efforts.

A benchmarking academic journal was chosen, and the journal’s archive was comprehensively examined. To construct the data set, a conventional keyword search technique was applied in February 2023 to filter for ASEAN affiliations. The study used hybrid bibliometric analyses and multi-criteria decision analysis (MCDA) to analyze the collected data and address the research purpose.

The data analysis revealed a rising research trend, particularly after 2014. Malaysia had the most publications, followed by Thailand and Singapore, and their publications had the most cumulative citations among ASEAN countries. Research collaborations between Malaysia, Thailand and Singapore were frequent, but participation from other countries was low. The research topics on which ASEAN members focused were also identified, but it became apparent that there was little coordination. A scant few collaborations involving more than two countries were observed; thus, the MCDA analysis concluded that research leadership was absent in ASEAN countries.

This study contributes insights to the existing literature and offers a valuable overview of the research direction and collaboration status of cleaner production and environmental sustainability in the ASEAN region, thus benefiting policymakers. Additionally, this study introduces a novel approach combining bibliometrics analysis with MCDA to assess research collaboration, thus providing a novel methodology for future research policy evaluations.

This study aims to examine the illicit capital movement through trade misinvoicing in Burundi, at disaggregated levels by major trading partners and by major export and import commodities.

Trade misinvoicing is estimated by comparing the trade values declared by Burundi with those declared by trading partners in a bilateral international transaction, after adjusting for the cost of freight and insurance. Disaggregated trade misinvoicing by major trading partners is computed using the Direction of Trade Statistics database of the International Monetary Fund over the period 1970–2019. Disaggregated trade misinvoicing by major trading commodities is computed using the UN-COMTRADE database over the period 1993–2019.

Exports of Burundi to most of its major trading partners are found to be underinvoiced. The top destinations for export underinvoicing are United Arab Emirates, Belgium and Germany. However, exports to UK and Switzerland are found to be overinvoiced. The major export commodities considered, coffee and gold, are found to be affected by trade misinvoicing to a great extent. On the import side, the estimation results indicate that imports of Burundi from its major trading partners are in general overinvoiced. High import overinvoicing is observed in the trade with Saudi Arabia, China and Japan. At commodity level, for the top 6 commodities considered, imports were to a great extent found to be overinvoiced. Cases of illicit capital outflows and inflows through trade misinvoicing are highlighted.

Some policy implications are drawn from this study. First, in collaboration with its development partners, the Government of Burundi should put in place measures to reduce the trade misinvoicing phenomenon, which undermines poverty reduction efforts. The study has shown which trade partners are involved and which commodities are mostly affected. Policy efforts could then be focused in that regard. Investigations at the company and transaction levels can be made to identify the mechanisms of trade misinvoicing. Second, more effort is needed in ensuring systematic and transparent reporting of international trade transactions. To fight trade misinvoicing, transparency in international trade is key, through coordinated enforcement of reporting rules.

Previous studies analyzed the problem of trade misinvoicing at an aggregated level. However, this leaves out essential information on trading partners involved in the phenomenon as well as trading commodities affected. This study investigates trade misinvoicing at disaggregated levels, at product level and by trading partner.

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

This study explores whether the unique organizational form of family firms helps to mitigate the negative effects caused by the announcement of product recalls.

The authors use an event study, for a sample of 2,576 product recalls in the United States (US) automobile industry, between January 2010 and June 2021.

The authors found that stock market's reaction to a product recall announcement is less negative for family firms. This superior performance is partially driven by the family firms' long-term investment horizons and higher strategic emphasis on product quality. However, the relationship between family ownership and cumulative abnormal returns around product recall announcements is nonlinear as the impact of family ownership starts by being positive but becomes negative for higher levels of family ownership. The authors also find that family firm's chief executive officer (CEO) and managerial ownership influence positively the stock market reaction to product recall announcements.

This work has several implications for family firms' management as well as for investors and financial analysts. First, as higher managerial ownership is associated with a greater emphasis on product quality, decreasing stock market losses when a product recall occurs, family firms should consider increasing equity-based compensation. Second, as there seems to exist an optimal proportion of family ownership, family firms should consider the risks of increasing too much their ownership share. Third, investors and financial analysts can use the results in the study to help them in their investment and trading decisions in the stock market.

The authors extend the knowledge of product recalls by studying the under-researched role of the flexible, internally focused culture of family businesses on the stock market reaction to product recalls.

This study aims to explore the connection between demographic traits and the choice of attraction patterns among international repeat tourists.

The study employed a questionnaire survey to collect data from 1550 international repeat tourists who visited Tanzania between November 2022 and July 2023. Convenient sampling was employed as tourists were selected from the three international airports of Tanzania, namely Kilimanjaro International Airport, Julius Nyerere International Airport, and Abeid Aman Karume International Airport. A multinomial logistic regression model was used to examine the impact of socio-demographic characteristics on the selection of attraction patterns among international repeat tourists.

The study revealed that demographic factors, including age, marital status, income level, occupation, and education level, exhibit statistically significant correlations with preferences for distinct attraction patterns. This significance was established through a p-value of less than 0.05 for all the aforementioned variables.

This study is primarily focused on international repeat tourists, thereby limiting insights into the preferences of domestic tourists. To better inform strategies aimed at attracting a larger domestic tourist base, future research may prioritize the investigation of choice of attractions patterns among domestic tourists in relation to their demographic characteristics.

This study contributes to the nuanced understanding of international tourist behavior by unraveling the extent to which demographic traits impact tourists’ choices of attraction patterns, thereby providing insights crucial for effective marketing strategies, improved visitor experiences, and sustainable tourism development strategies.

Employee training and learning have transformed over the years. The movement from classroom training to the blended format represents the magnitude of this evolution. This has placed much attention on self-regulated learning. This study aimed to understand the individual and organizational mechanisms that sustain the formal learning process in organizations. It explored the goals the organizations and employees strive to achieve by investing in learning. Through this, the authors investigated how technology assistance makes learning more goal-oriented, despite the possibility of different goals for different stakeholders. They also examined how person-job fit can be achieved in employee training.

The study adopted a grounded theory-based inductive approach using a qualitative inquiry that used in-depth interviews of employees working in the Indian IT/ITES sector. This sector is knowledge-intensive and engages in constant skill development. A content analysis of the interview transcripts unraveled the most relevant themes from the participants' discussion.

Individual learners use dimensions of self-regulated learning to set and achieve goals such as better performance and career development. On the other hand, organizations use learning support mechanisms such as better access and flexibility to direct employee learning behavior to achieve organizational goals. Focusing on goal congruence leads to better achievement of results. Goal congruence also implies good person-organization fit.

This research established how aligning individual and organizational mechanisms can help achieve training goals that ultimately contribute to organizational performance. The study differentiated itself by investigating training goal setting and goal achievement at two levels – organizational and individual – using a qualitative approach. It also showed how goal congruence is vital in improving organizational performance and how technology-enabled training practices rely on self-regulated learning and help achieve goal congruence.

This paper aims to analyze the thematic content of research addressing the relation between board of directors (BoD) and business transformation (BT) to obtain better understanding of status and to derive future areas of study.

This paper reviews literature through a bibliometric analysis based on co-occurrence of articles published in Web of Science Core Collection ™ (WoS) between 1990 and 2022, identifying key concepts, setting network of relations and identifying the strategic importance of clusters of concepts. Findings and implications are discussed, future lines of research are presented and limitations are noted.

Thematic research on boards addressing transformation shifted from the analysis of individuals' traits to an organizational approach with majority of research centered on the role of boards under different theories and the consequences of strategic changes on firm's performance. Further research is around gender diversity, sustainability and the moderating role of ownership structure and business culture.

Some limitations are also noted. This analysis considered articles indexed by WoS for Q1+Q2 publications as source of literature, while including others such as Scopus would increase knowledge base. Also, to identify main streams of research, the authors considered keywords with cumulative occurrence spanning from 30% to 40% while increasing this percentage would add terms that might improve precision to the connections among keywords. Other techniques could have been used such as co-citation or bibliographic coupling, although the authors find these as better suited to investigate the basic structure behind the foundational knowledge of the topic while the authors’ intention was to understand the positioning of study fields regarding the degree of research progress.

This paper presents some practical implications for future researchers. Those who wish to leverage previous evidence to address new research questions might look into principal themes covering BoD dynamics and composition to exert CG, and the relation between strategic decisions and performance measured by different variables. Those who wish to position their research as new findings to shed light on dilemmas, might find opportunities in the fields of climate change-sustainability, R&D for growth and innovation under the perspective of intangible assets.

This paper, is the first to the best of the authors’ knowledge, to identify research clusters for the intersection of boards and transformation and to determine their stage of development.

本文旨在分析探討董事會與業務轉型之間的關係的學術研究的專題內容，以能對有關課題的研究狀況有更深入的了解，並擬從分析中取得未來可供研究的範疇。

本文透過科學計量分析法來進行文獻探討。方法乃基於在1990年至2022年期間在Web of Science Core Collection 刊載的學術論文的共現分析而進行; 透過這個研究方法，研究人員建立了聯繫的網絡，並確認了各個概念群組的策略重要性。在本文中，研究結果和研究結果帶來的啟示會被討論，未來的研究領域和方針也會得到說明，研究的局限也會被認定和記錄下來。

探討董事會而又涉及業務轉型的專題研究，由當初集中探討董事個人的特質、轉移到現在研究整體的組織理念和處事取向，而就後者來說，大部份的研究都集中於在不同的理論框架裡董事會所扮演的角色，以及因策略上的改變而為公司的業績帶來的影響。進一步的學術研究都是圍繞著性別多元化、可持續性、所有權結構所扮演的緩和角色和商業文化的研究。

盡我們所知，本文乃為首篇學術論文，去鑑定關於董事會與業務轉型之間的關聯的研究集群，也是首篇學術論文，去確定這些研究集群的發展階段。

This paper examines the relationship between the extent and quality of the four dimensions of corporate social responsibility disclosure (CSRD) namely community, environment, workplace and marketplace with the long-run share price performance of Malaysian initial public offering (IPO) companies.

This study utilised secondary data by the content analysis of the annual reports and Datastream of 115 IPOs listed from 2007 to 2015 in Malaysia. The IPO’s performance was determined by calculating the return measures under the equally weighted and value-weighted schemes of the mean abnormal returns and buy-and-hold abnormal returns covering the three years post-listing using the event-time approach.

The findings demonstrate that Malaysian IPOs experience substantial overperformance and underperformance when both the IPO performance measures are benchmarked against the matched companies and market. The results indicated that the extent and quality of the community and environment CSRD dimensions are positively and significantly correlated to the IPO’s performance. On the other hand, the extent and quality of the workplace and marketplace CSRD dimensions are negatively and significantly correlated to the IPO performance.

Malaysian regulators could benefit from these findings in their endeavour to carry out a reform process on CSRD to improve its quality. The results of this study are important to investors, regulators, non-government organisations, communities and policymakers. They also enhance the understanding of companies about the importance of disclosing greater CSR information to improve their performance and profitability.

To the researchers' best knowledge, this study provides new insights into the association between CSRD and the performance of Malaysian IPO companies, which is considered important.