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While scholars have researched the impact of specific total quality management (TQM) aspects on innovation performance (INP), empirical evidence on how the former, as a composite construct, influences the latter is rare. To add, empirical evidence on the mechanism through which TQM passes to affect innovative behaviour (INB) and, then, INP is limited. Essentially, scholars have requested that future research look at the boundary conditions that support the adoption of TQM activities in businesses. Although the banking sector has experienced a number of transformations, there is still a need to raise the standard of service provided to bank customers. This research sheds more light on this subject.

This research tests the hypotheses in Ahinful et al.’s (2023) conceptual model using responses from 260 top- and middle-level bank managers by applying Smart PLS. Organisational support and team member exchange were used as potential control variables for the mediator, while slack resources and bank size were applied to the target endogenous latent construct. Mediation and moderation effects were estimated using the variance accounted for (VAF) and product indicator approaches, respectively. Sig. level was set at 5%.

This study found that TQM and INP had a positive and significant connection (ß = 0.303, p = 0.000), and INB partially mediated this connection (VAF = 40.92%). However, government regulation (GOV; ß = 0.055, p = 0.365), market dynamism (MKD; ß = 0.063, p = 0.434), competitive intensity (CMP; ß = 0.069, p = 0.297) and technological turbulence (TUR; ß = 0.011, p = 0.865) all failed to moderate the TQM–INB connection, although the expected positive directions of these moderation relationships were established.

This research provides empirical evidence on the TQM–INP connection, how this connection may be mediated and how the TQM–INB connection may be activated. It also sheds light on novel ways in which service quality in the banking sector may be improved. Upcoming research may explore other control variables in their research. Since the moderating relationships were unsupported, this avenue is open for further research, particularly in other banking settings across the globe.

Practical lessons for bank consultants, regulators, customers, employees and managers are deliberated.

This research is novel. It is the first to test the hypotheses in Ahinful et al.’s (2023) conceptual model. This study advances the theoretical frameworks and existing knowledge within the TQM, innovation and performance management fields.

Although total quality management (TQM) is an innovative management philosophy, how it connects innovative behaviour (INB) to innovation performance (INP) has gone unnoticed. Also, the external factors (technological turbulence [TUR], competitive intensity [CMP], market dynamism [MKD] and government regulation [GOV]) under which the INB–TQM connection may grow are yet to be understood. In spite of the various evolutions that have occurred in the banking industry, there remains a necessity to enhance the quality of service offered to clients. This paper aims to address these issues in the total quality management literature.

This study constructs and analyses a research framework by analysing the replies of 260 executives in senior and intermediate positions across 21 quality-certified universal banks in Ghana, using the Smart PLS methodology.

TQM played a partial mediating role between INB and INP (variance accounted for = 46.85%, p = 0.000). TUR (β = 0.023, p = 0.000), CMP (β = 0.043, p = 0.000), MKD (β = 0.056, p = 0.000) and GOV (β = 0.068, p = 0.000) positively and significantly moderated the INB–TQM connection.

Future research may examine the proposed framework in various environments and sectors.

Practical insights for industry players in the sector are discussed.

To the best of the authors’ knowledge, this study is the first to show how innovation serves both as an antecedent and consequence of TQM. It is also the first to explicate the boundary conditions under which the INB–TQM relationship may flourish.

This study aims at examining the contentions of the agency theory by exploring the direct relationship between environmental, social and governance (ESG) disclosure score and corporate financial performance (CFP) from the years 2016–2020. It also tests for the adaptability of slack resources theory by testing this relationship in the presence of a moderating variable (financial slack).

The study relies on the data obtained from Bloomberg database of 112 companies belonging to different sectors. It employs the use of partial least square structure equation modelling (PLS-SEM) for carrying out the empirical analysis.

The results obtained show that there exists a negative relationship between ESG and CFP of the sample firms. These results lend support to the propositions of both the agency theory. Further, the financial slack in the organizations does not ensure a firm's responsible behavior.

The paper provides important implications both from the perspective of managers as well as policymakers. The results of this study will aid the managers in reducing the instances of information asymmetry in the market, thereby tackling the issue of principle agent problems within an organization. From the policy marking perspective, the results of this study will help the regulatory authorities in implementing the necessary rules, regulations and laws that will ensure increased participation from the corporate sector in disclosing their sustainability-related information.

This study is one of its kind to explore the impact of a moderating variable on the ESG-CFP relationship in the context of an emerging economy. It also contributes to the present stream of literature by providing both a theoretical and empirical support to the propositions under consideration.

The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.

Despite the increasing interest in the role of supply chain concentration (SCC) in improving performance, its influence on firms' sustainability performance remains unexplored, as do the underlying mechanisms of this relationship. Drawing on resource dependence theory, the authors investigate the relationship between SCC and manufacturing firms' sustainability performance and the moderating roles of operational slack and information transparency.

The authors use secondary data from 3,581 manufacturing firms listed on the Shanghai and Shenzhen A-share stock markets from 2006 to 2020 to conduct an empirical analysis using panel data regression models.

Manufacturing firms' SCC is negatively related to sustainability performance until it reaches a certain point, where SCC positively affects sustainability performance, presenting a U-shaped relationship. In addition, operational slack represented by a quick ratio moderates the relationship between SCC and sustainability performance by flattening the curve. Operational slack represented by receivable turnover ratio moderates the relationship between SCC and sustainability performance by steepening the curve and shifting the turning point left. Information transparency strengthens the effect of SCC on the sustainability performance by steepening the curve.

This investigation provides a comprehensive view of the SCC– sustainability performance relationship.

Organizations have increasingly been compelled to engage in ecological businesses in recent decades, necessitating identifying environmental practices contributing to enhanced sustainability. One of the main reasons for doing this research is to see how far down the path to green transformational leadership (GTFL) in Green Human Resource Management (GHRM) practices in the healthcare industry in Pakistan. Additionally, this research aims to analyze how this change affects the long-term success of businesses in sustainable performance (SP).

To identify factors related to the study variables, the research utilized master journals, as well as the Web of Science and Scopus databases. The ISM-DEMATEL (Interpretive Structural Modeling - Decision Making Trial and Evaluation Laboratory) technique was employed to establish a hierarchical model. This model facilitated the identification of cause-and-effect relationships among factors, which were further elucidated using the DEMATEL interrelationship diagram.

The analysis of the results indicates that Green Training (F4), Green Job Analysis (F1), Intellectual Stimulation (F10), and Green Product Innovation (F9) are the primary factors that have a significant impact on achieving Environmental Policies and Regulations (F13), and Subjective Environment Norms (F14) of SP factors.

The study is implemented in the healthcare industry of Pakistan, with a focus on practical and managerial aspects. It encourages managers to develop and adapt their human resources policies and environmental strategies. Implementing safety health standards is crucial to mitigate the detrimental effects on the environment. The research was carried out during the period of the pandemic. The scope of this study was restricted to the healthcare industry in Pakistan.

In order to improve SP, this study presents a unique strategy combining sustainability into decision-making procedures with the function of GTFL in GHRM. Implementing safety health standards is crucial to mitigate the detrimental effects on the environment.

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana.

Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory.

The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations.

To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders.

Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.

The fiscal outlay efficiency matters when the performance-based allocation of funds is made to state governments by the central government in a federal structure of an economy like India. Also the efficiency cannon of public expenditure is a key aspect in the field of public economics. Thus, a study to evaluate the efficiency in fiscal outlay of Indian states has been conducted.

The paper offers a three divisions–based paradigm under Network Data Envelopment Analysis framework to compare the performance of fiscal entities (say Indian state governments) in converting available fiscal resources into desired short-run and long-run growth and development objectives. The network efficiency score has been taken as a measure of the quality of fiscal outlay management that is trifurcated into divisional efficiencies representing budgeting process, fiscal outlay efficiency process and fiscal outlay effectiveness process.

It has been noticed that the states are under performing in achieving short-run growth targets and so the efficiency process division has been identified a major source of fiscal under performance. Suboptimum allocation of fiscal expenditure under various heads within the fiscal resources, as explained under budgeting process, is another major cause of fiscal under performance.

The study purposes a three divisions–based paradigm that takes into account efficiency of a state in (1) planning budget, (2) achieving short-run growth targets and (3) achieving long-run development targets. These three stages are named as budgeting process efficiency, fiscal outlay efficiency and fiscal outlay effectiveness, respectively. Therefore, a new paradigm called BEE paradigm is proposed to evaluate performance of fiscal entities in terms of fiscal outlay efficiency.

In existing literature on measuring efficiency of public expenditure, the public sector outputs have been made as function of fiscal expenditure as input treating the said outlay as an exogenous variable. In present context, the fiscal expenditure has been treated endogenous to the budgeting process. A high inefficiency on account of budgeting process supports this treatment too.

Amidst the growing awareness regarding the social accountability of corporates, the study has attempted to investigate how firm characteristics like size and performance influence corporate social responsibility (CSR) activities in India.

236 Indian firms listed on the National Stock Exchange (Nifty 500 index) have been selected for the empirical analysis. The independent variable firm size has been defined through total assets, operation scale and resource access. Another important factor, firm's performance, is also considered as the independent variable. CSR, the dependent variable, has been measured using Bloomberg's Environmental, Social and Governance (ESG) disclosure scores.

Findings of the dynamic panel data analysis have revealed an inversed U-shape relationship between companies' size and CSR, i.e. CSR participation is positively related with small-sized firms, but as the firms become larger in size, their relationship with CSR becomes negative. A negative relationship has also been found between firm performance and CSR, while the age of the firm exhibits a positive association with CSR participation.

Poor performance of the larger firms suggests that government regulatory bodies need to take strict steps to enhance supervision. Clear regulations are required to be framed and enforced upon large companies to promote consistent participation in CSR. The present study has endeavoured to offer a distinct viewpoint by considering firm size and CSR to be related in a non-linear manner and has brought forward relevant information from the perspective of an emerging economy like India.

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.