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The purpose of this study was to leverage agency theory to examine the impact of board attributes on cash flow management in Ghana’s financial institutions.

Data for the study was collected from the annual published financial statements of selected financial institutions, which were obtained from their respective websites. The sampling technique used was purposive, resulting in the selection of 15 financial institutions in Ghana, of which 10 were listed on the Ghana Stock Exchange and 5 were non-listed. The study covered a period of 10 years, ranging from 2011 to 2020. The two-step generalized method of moments estimation was used to determine the relationship between the board attributes and cash flow management.

The study found that board size had a positive and significant influence on net cash flow from operating, investing and financing activities. The study also discovered that the proportion of nonexecutive directors had a positive and significant influence on net cash flow from operating, investing and financing activities. In addition, it was revealed that the proportion of female directors on the board exhibited a positive and significant influence on net cash flow from operating activities but a negative and significant influence on net cash flow from investing and financing activities.

The study recommends increasing female representation on corporate boards to 25%, as women bring valuable skills, knowledge and experience that positively impact the financial institutions’ cash flows.

This study focused on the impact of board attributes on cash flow management within Ghana. It explored how corporate governance affects strategic decisions related to cash flow management, contributing original insights to this field of research.

The rapid global changes we are witnessing pose a pressing challenge that necessitates reevaluating conventional supply chain practices. Consequently, the integration of digital technologies into supply chain operations, often referred to as digital supply chain (DSC), has emerged as a strategic shift that aims to empower organizations to proactively seize new opportunities rather than being caught off guard by unforeseen disruptions arising from economic volatility, global pandemics and regional conflicts. Thus, this study embraces a knowledge-centric approach to explore the direct and indirect impact of knowledge management, innovation and learning capabilities on DSC adoption in an emerging economy context. Furthermore, it aims to shed light on the moderating role of environmental dynamism in this intricate interplay.

Employing a cross-sectional survey, the research data were collected from 354 managers representing Egyptian manufacturing and service firms utilizing a structured questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The results unveiled that knowledge management capability (KMC) has the highest path coefficient value among all endogenous variables. It accounts for a significant portion of the variance in innovation and learning capabilities, which play pivotal roles in adopting DSC. Notably, learning capability appears to exert a more powerful influence on DSC adoption than innovation capability through direct and mediating effects. Furthermore, the findings underscore the moderating effect of environmental dynamism on the relationship between learning capability and DSC adoption. However, this moderating role is not observed in the link between innovation capability and DSC adoption.

There is a growing trend among firms to adopt DSC in response to significant environmental shifts. This study offers valuable insights for managers and policymakers, providing them with a deeper understanding of the DSC adoption process. The study’s findings assist in identifying crucial factors that boost DSC adoption and offer guidance on successfully leveraging digital technologies for managing supply chain practices. Moreover, the study offers stimulating directions for future DSC research directions.

The study contributes to the existing literature by expanding our understanding of the adoption of DSC by utilizing knowledge, innovation and learning capabilities within the context of emerging economies.

This paper aims to examine the relationship between CEO’s attributes and the level of compliance with financial instruments risk disclosure (hereafter FIRD) as required by International Financial Reporting Standard (IFRS) 7.

A data set of financial institutions listed on the Toronto Stock Exchange over the period 2015–2020 has been analyzed. Panel regressions have been estimated to provide empirical support for the testable hypotheses.

The research findings reveal that chief executive officer (CEO) compensation and financial expertise are positively associated with the level of FIRD provided by Canadian financial institutions. However, the analysis does not document any significant statistical linkage between the compliance score and CEO tenure, gender and age.

This study has important implications for stakeholders evaluating the determinants of reporting quality, for boards of directors considering CEO compensation and expertise and for standard setters considering the compliance level with new standards requirements.

This paper provides novel evidence on the linkage between CEO attributes and corporate disclosure. To the best of the authors’ knowledge, this paper is among the first to explore the impact of CEO characteristics on compliance with International Accounting Standards Board disclosure requirements. The analysis is also among the first to investigate compliance with IFRS 7 before and after the amendments required by IFRS 9.