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The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry.

The main setting is designed for exploring the relationship among IC, CG and CSR. Therefore, these three constructs are examined directly in which their statistical relation is evaluated among themselves and indirectly in which their possible effects are examined onto firms’ unsystematic factors such as cash flow, short-term solvency, long-term solvency, profitability and asset utilization.

Empirical investigation is conducted on manufacturing firms listed in Istanbul Stock Exchange from 2007 to 2011. Empirical results do support a positive relationship among these important constructs.

The empirical research is carried out in manufacturing firms only.

IC, CG and CSR are three demanding research areas to study. This is the first attempt here to examine their possible linkages based on so-called direct and indirect empirical inquiries. The primary reason behind this attempt is that these concepts are assumed to be important for all stakeholders.

This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups considering 26 nations from Asia for the period 2013-2017.

While measuring the degree of financial inclusion, the study prepares an index using weighted arithmetic mean and the inverse of the Euclidean distance method. Further, comparison between the study period and between the income groups has been made using the dependent samples t-test as well as the Wilcoxon signed-rank test and independent samples t-test, respectively.

The study extends empirical insights by laying out the ranks for the countries considered for each of the study periods individually as well as in terms of mean financial inclusion scores for the study period. Further, comparison in terms of mean financial inclusion scores shows significant differences between the income groups, whereas the differences between the study periods turn out to be non-significant.

Less availability of intended variables over time restricts the predictive capability of sketching the phenomena in a true sense and claims further an exhaustive research to pursue in the future.

With the declining trend except for 2016-2017 in the achievement of financial inclusion scores over time, the study suggests emphasizing the initiatives targeted to include the excluded within the ambit of the formal financial system, which somehow seems unstable.

The novelty of the study lies in the portrayal of a measure that seems representative of the scale for development with deeper insight.

The purpose of this paper is to provide evidence concerning the existence of earnings management (EM) from the perspective of external and internal auditors in Jordan.

A specially designed questionnaire was distributed to a sample of both external and internal auditors. To analyze the data of the study, t‐tests and ANOVA were used.

The results of the study showed that external auditors believe that management engages significantly only in legitimate EM that either increases or decreases income. However, internal auditors believe that management engages in legitimate practices that only increase income. In both cases, there were significant differences between their views. There is no significant difference between large and small companies regarding EM practices. However, the characteristics of internal governance structure have a significant effect on illegitimate EM, whereas no significant effect was found on legitimate EM.

The paper provides many recommendations, including the need to strengthen and reinforce the internal governance structure of companies and train external and internal auditors regarding EM techniques and measures of detection.

The originality of the study is that it provides evidence about EM practices from the perspective of both external and internal auditor in a developing country.

The purpose of this paper is to investigate employees' work motivation in China. It aims to give answers to two questions: what motivates employees in China? What are the effects of personal characteristics on work motivation for employees in China?

The study used convenience sampling to select the sample and the respondents were randomly selected from employees of six organizations, from people in the personnel market and also from people walking around in shopping centres in a very representative city of China – Ningbo. Then, descriptive statistics, t‐test (one sample t‐test, independent sample t‐test and one‐way ANOVA), regression analysis and scatter plots were used to analyze the data.

The findings of the study are: all the 15 motivation factors listed in the questionnaire, including good pay, promotion, desirable work environment, good welfare package, good bonus system, good company policy, good interpersonal relationships, good supervisors, job security, the opportunity to use my ability, a sense of challenge and achievement, positive recognition, autonomy, self‐actualization and interesting job, do motivate employees in China; good pay is the most important motivator for employees in China; employees' work motivation is affected by their personal characteristics.

It is believed that these findings can assist organizations in China, those located in Ningbo in particular, in effectively motivating their employees. It may also be applied to organizations located in other parts of the world which have Chinese employees.

The declining attractiveness of construction industry to the new-generation onsite construction professionals (OCPs) in China can be the result of insufficient supply of what they desire at work. There is a lack of studies that make clear the work values of this cohort and the fit between their work value preferences and job supplies. Therefore, the purpose of this study is to address this issue.

This study focused on Chinese new-generation OCPs. Work values and job supplies were measured by two rounds of questionnaire surveys. Factor analysis was implemented to identify work value types. Paired samples t-test, independent samples t-test and one-way ANOVA were performed to figure out work value preferences and degree of supplies–values (S-V) fit and compare them across subgroups.

Intrinsic, “good time”, work-team-related, altruistic/prestigious and extrinsic work value types were identified. Chinese new-generation OCPs most valued work-team-related and intrinsic work aspects, while significant insufficient supply was relevant to intrinsic, extrinsic and “good time” aspects. Work value preferences and S-V fit showed significant differences among subgroups of gender, growth background, work rank and project type.

The results provide insights for construction companies to practice work-value-based human resource management toward new-generation OCPs and make targeted measures to address the misfit between supplies and values experienced by these OCPs.

This study for the first time examined work values of Chinese new-generation OCPs. It opens a new perspective for research based on S-V fit theory that focused on industry level. The effects of demographic and professional variables on the work values and the degree of S-V fit were revealed. This study thus contributes to the extant literature of work values and S-V fit.

This paper aims toanalyse the difference in business performance and obstacles across male-owned versus female-owned enterprises in India.

This study is based on a comprehensive enterprise survey of 9,281 Indian firms operating in different regions of the country, conducted under the World Bank’s Enterprise Survey, 2014. The survey contains information on a variety of enterprise characteristics such as ownership, type of firms, size of firms, locations and age, performance indicators and information on 16 parameters of business obstacles. Business performance indicators have been derived from data in the form of growth in sales, employment, labour productivity and capability utilization by gender ownership of the firms. Simple statistical tools such as descriptive statistics, chi-square test and the independent-samples t-test have been used to analyse the data. Further, an ordered probit regression model has been estimated to identify the relative importance of parameters affecting female-owned enterprises.

Of the total 9,281 firms surveyed under the World Bank’s Enterprise Survey, about 8 per cent were being managed by a top female manager and about 15 per cent firms reported to have at least one female owner. Among the female owners, about 36 per cent were reported to own 50 per cent and above share of the firm. Chi-square statistics indicate that there is a significant difference in enterprise characteristics of male- versus female-owned firms in terms of location, size, type and age. Result of the independent-samples t-test indicates a significant difference in business performance across male- and female-owned businesses in terms of annual sales growth, labour productivity growth and capacity utilization of the firms. Similarly, the perception of male- and female-owned firms significantly vary on 10 obstacles out of total 16 business obstacle parameters. Overall, females perceive comparatively less business obstacles as compared to males. An ordered probit regression model has revealed the relative importance of enterprise characteristics, performance indicators and extent of business obstacles among female-owned enterprises.

This study provides an insight on the differences in the firms’ performance across gender ownership based on a large survey data. This study can be helpful in designing policies for promoting gender-based business enterprises in a focused manner.

There are limited empirical evidences on difference in organizational profile, business performance and understanding business obstacles across male- versus female-owned firms in India based on a large survey data.

The purpose of this paper is to develop a measurement framework to evaluate the lean readiness level (LRL) and lean systems (LS) within Kuwaiti small and medium‐sized manufacturing industries (K‐SMMIs). A measurement framework which encompasses the quality practices related to LS (processes; planning and control; human resources; top management and leadership; customer relations; and supplier relations) is used to assess the quality practices in K‐SMMIs and determine whether they have the foundation to implement LS.

The authors conducted a comprehensive literature review, semi‐structured interviews with 27 senior managers, and a quantitative survey administered to 50 K‐SMMIs. The responses were entered into SPSS software to conduct a reliability test and independent sample t‐test.

The results indicate that current quality practices within K‐SMMIs are not very supportive towards LS. Many factors are revealed to affect K‐SMMIs with respect to LS, including language barriers, and deficiencies in aspects including quality workers in terms of education and skills; technology; government attention; know‐how regarding LS; market competitiveness; and urgency for adopting LS.

Very limited information is available on LS and QI in Kuwait. The LRL framework should be tested in small and medium‐sized manufacturing industries (SMMIs) that successfully use LS, in order to provide a benchmark. The study's findings can be used as an internal checklist prior to and during lean implementation.

This LS and LRL measurement framework relating to K‐SMMIs represents a unique effort in the area of lean management.

This study aims to assess the impact of sustainability pedagogies on students’ sustainability consciousness (SC) in the online instructional settings during the COVID-19 pandemic.

A mixed-method, embedded research design was applied to conduct the research. The participants of the study were the pre-service teachers studying a course, namely, “Education for Sustainable Development” (ESD) in a public sector university of Pakistan. A total of 49 participants were divided into control and experimental groups. The experimental group experienced ESD-pedagogies in online teaching-learning (educational) settings, whereas the control group was taught through a lecture-based approach in an online educational setting. The outcome of the research was measured in terms of a change in the pre-service teachers’ SC. The qualitative data were collected from the experimental group only. The quantitative data were analyzed using paired sample t-test and independent sample t-test, whereas the qualitative data were analyzed through thematic analysis.

The quantitative and qualitative data indicate that sustainability pedagogies (i.e. case studies, critical incidents, discussions, debates and problem-based teaching) enhanced pre-service teachers’ SC in online educational settings during the COVID-19 pandemic.

The current research expands the discussion on the effectiveness of sustainability pedagogies in online educational settings in teacher education programs.

Four main strategies required for firms to be able to achieve their main objectives in organizations under the unified theory of the firm are technological advance, intellectual development, spirituality conducts and customer satisfaction concern. This study aims to explore the inclination of firms to adopt all these strategies in, factors that contribute to the adoption of all these strategies and significant relationship between these strategies of firms in the context of Malaysian firms.

Using primary data from the survey on a sample of firms in the financial sector of Malaysia, the study adopts several methods of analysis such as t-test for dependent sample, t-test for independent sample and correlation. Furthermore, ordinary least squares regressions are estimated to determine factors that have an impact on a particular strategy.

It is found that the strategies of the unified theory of the firm significantly contributed to the education level of managers. Highly educated managers tend to adopt strategies most of the time. It is also found that scores of customer satisfaction concern are highly related to scores of intellectual development and spirituality conduct. The correlation coefficient is also high between spirituality conduct and intellectual development.

The study analyzes the adoption of important strategies of a unified theory of firm among several firms using first-hand data (primary data) collected from the survey.

The major objective of this study is to examine the efficacy of the technical and vocational training courses imparted to generate employment or enhance the productivity of participants.

The study was conducted in the province of Sindh, Pakistan by adopting a quasi-experimental approach. The experiment was conducted on 105 individuals—with the age group of 20–25—distributed between the treatment group and the control group. The data collected through the experiment were analyzed by applying a paired-sample t-test, independent sample t-test and one-way between-group analysis of variance (ANOVA).

The findings of this study show statistically significant higher monthly earnings of Rs14, 223 after the training intervention program. Findings also exhibit a significant difference in monthly earnings between the control and the treatment groups.

The findings of the study can provide useful input to policymakers while devising the policies regarding technical education and vocational training (TVET) and to the international donors in assessing the impact of the training initiatives.

This study presents experimental-driven evidence on the role of technical education and vocational training in improving the labor market outcomes.