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The purpose of this study is to investigate the moderating effect of board gender diversity on the relationship between sustainability reporting (SR) and earnings management (EM) in the East Africa Community (EAC).

The study analyzed a sample of 71 publicly traded companies from 2011 to 2021.

The study finds that both SR and board gender diversity have a negative and significant effect on EM and that board gender diversity moderates the relationship between SR and EM.

The findings suggest that boards should support the adoption of SR and increase female representation as a practical way to reduce EM. Policymakers should also implement appropriate measures, such as imposing mandatory SR and gender quotas on corporate boards, to address EM.

This research adds to the limited knowledge of SR and EM in the EAC and also fills a gap in the existing literature by investigating the influence of board gender diversity on the link between SR and EM.

The purpose of this study is to investigate the impact of Shariah Advisory Board (SAB), Audit committee (AC) and board of directors (BD) characteristics on the performance of Islamic banks (IBs) in the MENA region.

The paper employs a quantitative approach, utilizing both ordinary least squares (OLS) regression and panel data analysis (random effects models) to examine the relationship between corporate governance variables and the performance of IBs. The sample consists of 50 IBs from 10 countries, spanning a seven-year period (2010–2016), with the exclusion of the Covid-19 pandemic period. To ensure the robustness of the results, various sensitivity tests were conducted, including pooled regression OLS and subsample analysis based on adhering to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards.

The study's findings suggest that the size of the SAB and the membership of at least one member of the SAB on the AAOIFI have a notable adverse effect on the performance of IBs. On the other hand, the AC independence has a positive influence on bank performance. However, there was no significant impact observed for AC size, meeting frequency and BD characteristics on bank performance. The research also revealed nuanced relationships between governance variables and bank performance when analyzing the sample based on AAOIFI adoption. Among banks not adhering to AAOIFI standards, SAB size and CEO duality negatively affected return on assets, while AC independence positively impacted it. For AAOIFI-compliant banks, AC independence significantly improved bank performance, whereas AC meetings exhibited a negative effect. Furthermore, there were no significant relationships observed for return on equity among banks not adhering to AAOIFI standards, whereas AAOIFI-compliant banks experienced positive impacts from AC independence. These results offer valuable insights into the intricate connection between governance attributes and bank performance, particularly in the context of AAOIFI standards adoption.

The study's findings have important practical implications for various stakeholders in the Islamic banking industry. For bank practitioners and management, the study highlights the significance of enhancing the independence of AC to improve decision-making and risk management, leading to better bank performance. Moreover, careful selection of SAB members can mitigate potential negative effects on performance. Policymakers may consider promoting AAOIFI standards to shape the relationship between governance and bank performance. Investors can use the insights to make informed decisions, and banks with stronger governance may attract more investments.

Through quantitative analysis and AAOIFI-based sample division, this study adds to the growing literature on corporate governance and the performance of IBs by examining the impact of multiple corporate governance variables on the performance of IBs in the MENA region. To provide a theoretical basis for this relationship, three theories, namely agency, stewardship and stakeholder theories, are employed and discussed.

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

The application of global indices of nutrition and food sustainability in public health and the improvement of product profiles has facilitated effective actions that increase food security. In the research reported here we develop index measurements further so that they can be applied to food categories and be used by food processors and manufacturers for specific food supply chains. This research considers how they can be used to assess the sustainability of supply chain operations by stimulating more incisive food loss and waste reduction planning. The research demonstrates how an index driven approach focussed on improving both nutritional delivery and reducing food waste will result in improved food security and sustainability. Nutritional improvements are focussed on protein supply and reduction of food waste on supply chain losses and the methods are tested using the food systems of Kenya and India where the current research is being deployed. Innovative practices will emerge when nutritional improvement and waste reduction actions demonstrate market success, and this will result in the co-development of food manufacturing infrastructure and innovation programmes. The use of established indices of sustainability and security enable comparisons that encourage knowledge transfer and the establishment of cross-functional indices that quantify national food nutrition, security and sustainability. The research presented in this initial study is focussed on applying these indices to specific food supply chains for food processors and manufacturers.

Non-verbal communication (NVC) remains largely understudied despite its importance in today's fast-paced and cross-cultural management and research landscape. This article is significant because it reveals valuable insights into NVC, which represents 65–93% (Mehrabian, 1981) of communication and has the potential to considerably increase management effectiveness and efficiency by providing leaders and researchers with the knowledge they need to understand and handle diversity with competence.

This article draws on social identity theory (SIT) (Tajfel and Turner, 1979) and rapport management theory (RMT) (Brown and Levinson, 1987) to analyse illustrative interview extracts of co-occurring verbal and NVC from an interpretative phenomenological analysis (IPA) study focussed on understanding how London-based Romanian migrant entrepreneurs experience acculturation.

Romanian migrant entrepreneurs use a variety of verbal and non-verbal communication approaches in their acculturation narratives, providing depth and occasionally shifting meaning. These tactics include repeating verbal discourse with non-verbal clues, replacing verbal communication with non-verbal gestures, complementing verbal communication and juxtaposing non-verbal cues with verbal descriptions.

This study makes a valuable contribution to the fields of qualitative organisational management and entrepreneurial studies by addressing the lack of methodological tools available for analysing non-verbal language in interpretative research. This study presents a systematic technique for assessing non-verbal language symbols that has been developed through face-to-face interviews. The article utilises the first-hand interview experience of a Romanian co-researcher to demonstrate the significance of NVC in the transmission of meaning and the formation of identities amongst Romanian migrant entrepreneurs. These findings contribute to a better understanding of organisational management and research practices, particularly about this understudied entrepreneurial minority of Romanian businesses in London, by helping researchers and managers better grasp the cultural and contextual meanings communicated non-verbally. The article holds significance in the context of cross-cultural and organisational management practices.

Consumers frequently use electronic payments (e-payment) as their first step into formal financial services. The advancement of information and communication technology, on the other hand, has resulted in several achievements for human civilization, altering people’s lives, behaviors and societal measures. This study’s main aim is to investigate issues and identify the factors that are likely to influence customers’ acceptance of implementing e-payment in the Kingdom of Bahrain.

A quantitative research approach was adopted to test the influence of e-payment data security, trust, ease of use, usefulness and accessibility on customers’ acceptance of the service. A questionnaire survey was electronically administered to a purposive sample, and 531 responses were returned, achieving the required sample size for the study. Descriptive statistics analysis was used to ascertain data validity and consistency, and regression analysis was used to test the model’s hypotheses.

The findings of this study demonstrated a high influence of the mentioned factors on the e-payment acceptance of the customers in the Kingdom of Bahrain. The main recommendations are to increase the adoption of e-payment; focus highly on the security factor in e-payment adoption; create a trustworthy e-payment service; strive to make the e-payment services more user-friendly; increase the longevity of the e-payment services by focusing on usefulness; and make e-payment services more accessible.

This study’s potential contribution is to identify the factors that influence e-payment acceptance by customers in Bahrain and draw attention to issues to be considered in adopting new e-payment services.

This paper embarks on revealing the main factors behind the intentions of youth in Lithuania to get involved in bribery.

A questionnaire survey of 432 respondents served as a source of primary data. The structural equation modelling – partial least squares techniques was employed as a main research tool.

It was revealed that youth in Lithuania display a high value congruity with their counterparts in Western Europe and a relatively reluctant to offer bribes. It can be stated that youths’ positive attitude towards some shadow economy activities is a forced response to government failures, rather than an intrinsic motivation created by cultural legacy or psychological issues.

It is one of the first scientific attempt to investigate reasons behind the formation of the positive attitude towards bribery and intentions to get involved in bribery among the youth.

Relying on the stakeholder view, this study investigates the role of CSR committee in moderating the association between CSR and firm performance (FP). Further, the authors examine whether country-specific governance and institutional factors drive the effect of CSR committee on the CSR-FP association.

The study's sample includes 4405 firms from 39 countries over the period 2002–2020. For analysis, ordinary least squares (OLS) regression with year and firm fixed effects is employed as the primary econometric model. Two-step generalized method of movement (GMM) is employed to address the endogeneity issues.

This study provides international evidence that the existence of a CSR committee enhances CSR's contribution to FP. Moreover, the benefits of CSR committees in terms of enhancing the positive impact of CSR on FP are significantly greater in strong governance countries and in environmentally less sensitive industries. The findings are further checked through endogeneity and robustness tests and remain unchanged.

CSR committee is a key governance mechanism that assists firms in generating value from their CSR activities. It strengthens a firm's relations with the stakeholders via an effective CSR channel, which translates into improved FP and long-term value.

The study is the first attempt to investigate the role of CSR committee, as a corporate governance mechanism, in explaining the relationship between CSR and FP in the international context. Further, the study also found that the role of CSR committee in enhancing CSR's outcomes largely depends on country-specific governance factors and the nature of industries.

This study aims to descriptively identify and refine the role of emotional intelligence (EI) in the retail banking employee–customer contact context, and prescriptively use this knowledge to develop a framework for improving true customer service without excess organizational cost, in Lebanon.

The research adopts the classical interpretive/constructivist ontology and the interpretivism/constructivism epistemology, and it rests on a tripod of methodological foundations. The first leg is the theoretical work that sets the extant scientific ground for the empirical work to develop. The second incorporates the main (qualitative) empirical tools, i.e. 40 interviews with customers and HR managers (NVivo-analyzed), plus a critical incident technique study. The third includes the supportive tools of secondary data and an expert panel composed of industry and scholarly specialists.

EI was empirically shown to modulate the levels of customer satisfaction and to hold a critical role in the company–customer interface, albeit one that is currently and unjustly both undervalued and ineffectively controlled. The findings identify the key factors and exhibited behavioral attributes of EI within the customer service process, and they integrate all into a comprehensive framework of both scholarly and executive worth.

This study provides distinct theoretical elucidations and conceptualization that have identified and interrelated the relevant works on the subject; empirically refines the variables involved in the EI context of retail banking customer service; and culminates in the form of the proposed framework that incorporates and interrelates the findings into an empirical-data-based composition of both scholarly and executive orientation and worth.