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This paper aims to examine how directors operationalise Australian corporate governance guidelines to follow their self-regulatory responsibilities.

This study consists of semi-structured, in-depth interviews with 41 directors of ASX200 companies.

This study sheds light on how directors behave when grappling with the challenges they face as they work within a non-mandatory governance code. It adds to the literature by finding that while most of the good practice guidelines detailed by the ASXCG are well understood and enacted, in practice directors focus on ensuring strong relationships, minimising risk and managing the tensions they face in responsibly managing remuneration.

This study highlights the three R’s and the workings of the code, it also reveals the dynamics of managing uncertainty at the board level. At the implementation level, these insights will help board members to reflect on where attention is focused within guiding principles.

This study contributes to corporate governance studies by filling the gap between what should happen – as per governance guidelines – and what does happen in practice in top level Australian corporations. In making visible what exercises directors most as they operationalise their responsibilities in Australia, a country with a non-mandatory “if not, why not” governance code, the authors demonstrate how self-regulation plays out.

This paper aims to examine the impact of female board directorship on the quality of key performance indicators voluntary disclosure (hereafter QKPI). Further, this paper explores whether the presence of family board members mitigates the female directors’ effect on the QKPI.

This study explores closely held family firms listed on the CAC All-Tradable during 2015–2022.

The initial findings provide consistent evidence indicating a positive association between female board directorship and the QKPI. However, testing for the moderating effect of family board members on the linkage between female representation in the company’s boardroom and the QKPI reveals a negative relation.

This study focuses on gender equality in French-listed companies, a topic that has received little attention from researchers. The country and the period considered in this paper are noteworthy characteristics that enhance the value of this research. This study sheds light on issues concerning the 2016 law that requires quotas for women on boards of directors in French firms.

For survival and prosperity, enterprises must pursue exploitative and exploratory innovations simultaneously. To accelerate technological breakthroughs in the wind power industry, the Chinese Government has promulgated several support programs from the demand and supply sides. This study assesses the impact of different categories of innovation policies on exploitative and exploratory innovation. As women also play an increasingly important role in corporate governance, the authors also elucidate the moderating role of female executives in these relationships.

Based on micro-data of 119 listed Chinese wind power firms during 2006–2020, this study provides a theoretical model and tests the hypotheses.

Both demand-side and supply-side innovation policies significantly facilitate exploitative and exploratory innovations of in the Chinese wind power industry. Furthermore, female executives enhance the effects of these policies on exploitative innovation but negatively moderate their effects on exploratory innovation.

Innovation is generally considered homogeneous. This is one of the first studies to evaluate the impact of different categories of innovation policies on exploitative and exploratory innovations. In addition, although the increasingly important role of women in corporate governance is acknowledged, whether and how female executives affect the effectiveness of innovation policies has not been fully explored. This study advances the understanding of the potential impact of female executives on innovation policy effectiveness.

The purpose of this paper was to examine the nexus between conditional exchange rate volatility and economic growth in BRICS countries. Further, the dynamic causation between economic growth and exchange rate volatility is also examined.

We employed three techniques, namely, dynamic panel models, static panel models and Dumitrescu and Hurlin (DH) panel causality test to examine the economic growth–conditional exchange rate volatility nexus in BRICS countries.

The overall results showed that conditional exchange rate volatility has a negative and significant effect on economic growth. Interestingly, the results showed that whenever the exchange rate volatility exceeds the 0–1.54 range, the economic growth of BRICS is reduced, on average, by 5%. Further, the results of the causality test reconciled with that of ARDL wherein unidirectional causality from exchange rate volatility, exports, labour force and gross capital formation to economic growth was found.

The urgent recommendation is to develop and align fiscal, monetary, trade and exchange rate policies, either through creating a common currency region or through coordinated measures to offset volatility and trade risks in the long run. Further, to offset the impact of excessive exchange rate changes, BRICS economies can set up currency hedging systems, implement temporary capital controls during periods of extreme volatility or create currency swap agreements with other nations or regions. Last, but not least, investment and labour policies that are coherent and well-coordinated can support market stabilisation, promote investment and increase worker productivity and job prospects.

Researchers hold contrasting views regarding the effect of exchange rate volatility on economic growth. Some researchers claim that exchange rate volatility reduces growth, and several shreds of empirical evidence claim that lower exchange rate volatility is linked with an increase in economic growth, at least in the short run. However, the challenge lies in establishing the optimal range beyond which exchange rate volatility becomes detrimental to economic growth. The present study contributes to this aspect by seeking to identify the optimal spectrum beyond which excessive shifts in exchange rate volatility negatively affect economic growth, or endeavors to define the acceptable spectrum within which these fluctuations actually boost growth. To the best of our knowledge, this study is the first to analyse the given research area. The present study used a dummy variable technique to capture the impact of permissible exchange rate band on the economic growth.

This paper aims to examine the creation of the first commercial school in early independent Argentina in 1826 – the Academy of Accountancy of Buenos Aires (AABA) – at the request of the Argentine Government, which entrusted its direction to French expatriate Amédée Brodart, who was considered an expert in commercial education.

This study adopts a microhistory approach based on individual biography and archival research. First, it investigated published biographies of contemporary political figures Brodart had been in contact with. Then, the Argentine archives of the Ministry of Finance and the Arturo Jauretche Museum of the Bank of the Province of Buenos Aires provided information on Brodart’s life during his expatriation to Latin America. Finally, the French Archives of the Paris National Library and ESCP Business School in Paris provided information on Brodart’s life before his departure for Argentina and after his final return to France. These primary sources include extracts from Brodart’s correspondence, financial ledgers, study plans and a few rare iconographic documents.

AABA was connected to a nationalist agenda: to develop Argentinian trade to overcome national underdevelopment and to counter political agitation in the country. However, the lack of local expertise in commercial education, as well as Argentine authorities’ desire to avoid depending on foreign powers, led them to call on a French expatriate rather than on a network of organizations to open this school.

This paper contributes to the literature on the history of commercial education in Latin America and to the literature on the international transfer of commercial education models. This paper is also among the first to consider the origin story of Argentina’s relationship with commercial education.

This research offers new reflexive perspectives on the emergence of commercial education in Latin America by highlighting the agentivity of local actors.

Through a lens of dependency ambiguity, this paper repositions narratives of the development of commercial education in Latin America away from a Western-centric explanation, highlighting the role of local contextual actors. In doing so, it offers an alternative history of commercial education focused on Latin America.

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

This paper aims to investigate whether risk-related information is associated with a higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 pandemic. Additionally, this paper assesses if ownership structure plays a moderating effect on the relationship between RD and PerfD.

A content analysis technique to measure the risk information and PerfD for 72 listed firms in the Abu Dhabi stock exchange and Dubai financial market for the period 2019–2021.

The authors find a significant correlation between risk disclosure and PerfD. Indeed, managers use annual reports to send a signal to the market about their abilities and skills in managing high-risk situations by disclosing more performance-related information accompanying any communicated related risk information. Besides, our results report that before the pandemic, only government ownership had a significant effect on the level of disclosure of performance-related information. However, during the pandemic, foreign ownership also played an important role to improve firm transparency. In addition, during the pandemic, Big 4 audit firms have effective quality control, and auditors would play an important role in improving the quality of disclosure. Besides, leveraged firms report more performance-related information. A high level of PerfD may play a critical role in mitigating debtholders’ concerns about firm’ ability to manage the pandemic situation and generate enough cash flows in the future to pay their debts.

This paper’s findings are highly relevant to financial reporting’ users, mainly shareholders, as they will be aware about management behaviors during the crisis and how firms are engaged in disclosure. Besides, this paper’s findings may be useful for market regulators to reinforce the role of audit quality to maintain good reporting, especially in crisis circumstances. In addition, regulators may benefit from the findings through the optimization of the ownership structure (dispersed ownership), which helps to promote transparency and disclosure.

This study aims to examine whether skilled female migrants can overcome gender constraints and social stigma attached to women’s service work in host societies.

Based on interviews with 40 women who moved from mainland China and entered Hong Kong’s cross-border insurance business, the study examines how highly educated young women negotiate gender expectations and mobilize social networks in doing business.

This study finds different strategies women used in mobilizing social networks and constructing gender identities: some relied heavily on the warm market – networks of their family, relatives and friends – in doing business and developed careers by performing dutiful daughters, considerate “nieces” and caring “sisters”; some women also relied on the warm market but their jobs were regarded as nonconventional, and they had to deal with suspicions of inappropriate and instrumental womanhood and tried to prove themselves and gain support in the warm market; some women relied mainly on the cold market – connections with strangers – and performed feminine affinity to expand client networks away from judgments of families and friends; and some other women chose to expand the cold market by cultivating a professional image among strangers.

The findings speak to previous research about women’s subordinate roles in migrant networks and their devalued femininity in service work by illustrating women’s diverse forms of agency in negotiating gender identities in the stratified service sectors.

Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM strategies. Therefore, the objective of this study is to investigate the moderating impact of HR analytics on the relationship between TM and its individual outcomes (talent motivation and quality of hires) and subsequently, their impact on organizational outcomes (talent retention).

The structural equation modeling (SEM) technique was used to analyze 219 online questionnaires administered to HR managers from European companies.

A positive relationship exists between TM activities and talent motivation as well as the quality of hires. Furthermore, HR analytics positively moderates these relationships. Finally, talent motivation and the quality of hires are positively related to talent retention.

This study offers several contributions to theory, as it analyzes TM from an individual perspective and provides further empirical confirmation of the potential benefits of HR analytics and additional grounding to the contingency theory.

Our results will allow practitioners to better orient their HR investments, with positive effects for their organizations and their employees.

This study demonstrates that HR analytics can help organizations adopt a human-centric approach to TM, thus increasing the chances for talents to fully express their potential.

This study takes a step forward toward considering TM outcomes from an individual perspective, responding to new generations' need to pay more attention to their individualities. HR analytics can be a suitable tool to do so, as it can provide insights and suggestions based on the actual organizational context, making TM a more data-driven process.

This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.