Search results

The purpose of this paper is to examine the workplace experiences of women employees during maternity and post-maternity periods to reveal the institutional order that coordinated the social relations and shaped their experiences through local and extra-local texts.

The institutional ethnography research framework allowed for mapping of workplace experiences of women employees during their maternity and post-maternity periods in their local context, connecting them to the invisible extra-local social relations.

The research study explored the disjuncture between the gender diversity initiatives that aimed at the inclusion of women employees and the workplace experiences of women employees in terms of work disengagement and work role degradation, including career discontinuity.

The gender diversity and inclusion initiatives of an organization need to examine the local and extra-local institutional texts that govern their context and coordinate social relations, such that there is no inconsistency between the intentions, implementation and outcomes.

The state needs to revisit the maternity benefit act to provide additional measures to protect the career continuity of women, who choose maternity at some point in their work lives.

The paper explored the institutional order that influences the career continuity of women employees during maternity and post-maternity periods using institutional ethnography research framework in an information technology services organization in India. No such research study has even been attempted.

The purpose of this paper is to demonstrate that Bourdieu’s concept of masculine domination offers a comprehensive social theory of gender as compared to Connell’s concept of hegemonic masculinity through examining the proposition of positive hegemonic masculinity.

This is a conceptual paper that argues that Bourdieu’s concept of masculine domination offers a comprehensive social theory of gender as compared to Connell’s concept of hegemonic masculinity.

The findings demonstrate that Bourdieu’s concept of masculine domination incorporates both discursive and material structures of the gender system that privileges men/masculine over women/feminine, making it a comprehensive social theory of gender.

The concepts of hegemonic masculinity and masculine domination have not been reviewed in the light of emerging perspectives on hegemony, power and domination. The future research could focus on a review of research methods such as institutional ethnography, in examining masculine domination.

Using masculine domination perspective, organizations could identify specific managerial discourses, aspects of work organization and practices in order to eliminate gender-based discrimination, harassment and unequal access to resources.

Public policy interventions aimed at inclusive development could examine women’s condition of continued disadvantageousness, through masculine domination perspective.

The authors seek to provide a comparative view of the concepts of hegemonic masculinity and masculine domination, using the categories of comparison that was not attempted earlier.

The purpose of this paper is to examine perspective of “gendered labour process” to explore the aspectsof managerialism, which utilize gender as a control measure to achieve its ends. The paper seeks to integrate gender and labour process theory and contribute to studies on gendering of organizations that focus on organization logic as well as integrated studies of labour process theory and gender.

The paper utilizes thematic analysis as the method for analysing the interviews of senior managers in an information technology service organization in India, to identify managerial ideologies and practices.

A gendered labour process perspective could reveal the institutional orders that systemically discriminate or exclude women in organizations, rather than gender ideologies alone.

Rather than focussing on gender sensitization alone, as is the case with the gender diversity initiatives, it may be fruitful to revisit work design and work organization, to identify and implement changes, so that women’s marginalization and exclusion from certain workplaces could be minimized.

A view of gendered labour process could aid public policies aimed at enabling women to continue their employment without disruptions.

The paper attempted to integrate gender and labour process theory by delineating the organization logic that deploys gender as a means of managerial control.

The purpose of this paper is to evaluate the relationship between the characteristics of the audit committee and the board and profitability among the companies listed on the Tehran Stock Exchange (TSE) in Iran.

In this study, the companies listed on the TSE during the period from 2010 to 2015 are investigated. The Linear panel regression method is employed for this purpose. The independent variables of the study are composed of some corporate governance mechanisms including audit committee size, audit committee expertise, board size, board independence, chief executive officer (CEO) duality, and institutional ownership.

In spite of the fact that there does not exist any significant association between audit committee size and corporate financial performance, the results indicate that there is a positive and significant relationship between audit committee financial expertise and profitability. The authors found that the number of board members cannot affect corporate performance; moreover, duality of CEO role in Iranian companies does not affect company performance. However, the outcomes showed a positive and significant association between the proportion of outside directors on the board (board independence) and profitability at 99 percent confidence level. This implies that the role of non-executive directors in Iran is inconsistent with the stewardship theory. This is due to the fact that independent directors understand the status of business and market better than the board’s executive members. Finally, the results indicated that there is no significant association between institutional owners and Iranian companies’ performance.

The findings of this study will reveal more than ever the role of corporate governance mechanisms for society and users of financial statements because as tools on the CEO actions, they always have to pay attention to the implementation of corporate principles in the economic entity’ operation.

This is one of the most important studies that simultaneously examine the impacts of characteristics of the audit committee and the board on profitability in an emerging market, and the results of the study may give strength to Iranian as well other developing countries.

The Fijian LGBTQI+ movement has significantly grown, shaped around a more significant Pacific identity. The participation of queer activists from the Indo-Fijian community, which represents about 35% of Fiji’s population, is limited, and the struggles, needs, and aspirations of this LGBTQI+ community are mainly invisible. This invisibility is framed within Fiji’s political conflicts. However, there is also a form of self-censorship due to cultural and religious barriers, as well as to dynamics that speak about the trauma of the indentured system and postcolonial violence. Contemporaneously, non-political spaces provide avenues for visibility. While some Indo-Fijian religious contexts welcome gender and sexual diversity forms, these are becoming visible aided by popular social media platforms and Bollywood cinema’s influence. This project explores the dynamics of the Indo-Fijian queer community within Fiji and its broader LGBTQI+ movement, aiming to identify barriers specific to their community and strategies for recognition, visibility, and participation in advocacy and activism. The project is approached as activist research and includes interviews and group discussions with Indo-Fijians self-identifying LGBTQI+.

This study distinctively explores the firm-level and national-level determinants of audit committee effectiveness (ACE) in the Libyan banking sector (LBS).

A mixed-methods approach has been employed to enhance the quality of the collected data and reduce the risk of bias. Five groups of actors in the Libyan banking sector were surveyed, including board members, AC members, executive managers, internal auditors and external auditors, further to interviewing a representative sample of these groups. In total, 218 survey responses were gathered, and 20 semi-structured interviews were conducted.

The study results show that AC authority, financial expertise and diligence are positively and significantly attributed to ACE, although AC independence and resources are not significantly related to ACE. The authors find that the legal and regulatory environment, government intervention, and the accounting and auditing environment are perceived as important and associated with ACE regarding national-level factors. These findings are strongly supported by semi-structured interviews and suggest that both firm-level and national-level factors are essential in understanding ACE in Libya's banking sector.

The study’s evidence reiterates the vital need for more concentrated work to integrate governance, legislative and regulatory reforms to ensure the effectiveness of ACs as a key corporate governance (CG) mechanism in developing economies.

This study extends the literature relating measures of AC inputs and outputs by examining the perception of stakeholders to understand both the firm-level and national-level factors that affect ACE in a single institutional setting. Additionally, this work adds to the limited number of recent studies examining the role of ACs in the banking sector in developing economies.

Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal interventions, developing into an effective instrument for stakeholders and society in general.

Purpose: The core objectives of the study include: identifying journals/publications responsible for publishing CG studies in India, key CG issues covered by CG researchers, the amount of high-impact CG literature across different time periods, sectors/industries covered by CG researchers and different research instruments (quantitative or qualitative) used in CG studies in India.

Design/methodology: The chapter used a sample of 130 corporate governance studies that fulfil the selection criteria, drawn from the repository of over 100 reputed journals that are either recognised by the Australian Business Deans Council (ABDC) or indexed by SCOPUS. A systematic literature review has been carried out pertaining to CG issues in India, based on various statistical tools, data, industries, research outlets & citations, etc.

Findings: The results show an overwhelming number of studies have assessed the relationship between CG variables and firm performance, which could be measured through a variety of performance metrics such as ROA and ROI. Apart from empirical analysis, many conceptual studies use repetitive basic statistical tools like descriptive statistics or regression analysis. The chapter offers insights into current achievements and future development.

Originality/value: This bibliometric study is a useful guide for policymakers, corporate leaders, research organisations and management faculty to draw insights from work produced by eminent researchers in GC in India.

If proficient boards result in better governance, as the literature on the subject generally suggests, engaging independent directors and having in place an effective audit committee would certainly facilitate productive corporate functioning and enhanced accountability. Motivated by such a viewpoint, the purpose of this paper is to unravel the reporting quality and performance of the Indian central public sector enterprises (CPSEs) and its private counterparts.

The well premeditated propositions of the study resulted in a final sample comprising 47 CPSEs and 30 peer companies. The auditors' report on financial statements was scanned to determine the quality of company's accounting and financial reporting systems. The BSE‐500 Index companies were ranked on select financial parameters to gauge relative performance of the sample companies.

An analysis of the CPSEs shows that non‐compliance with the corporate governance provisions with regards to the required number of independent directors on the board did not have any concomitant effect on their performance. Further, an examination of auditors' report revealed that the CPSEs provide a better insight into books of accounts, unlike the private sector.

The study is timely and relevant, given the expanded role of the state and renewed interest in boards. A case for collaborative engagement between the government and the corporate sector is proposed to address legal as well as regulatory lacunae for building trust and fostering good corporate governance. To ensure better compliance and enforcement of financial regulations it envisions an integrated accounting/auditing and taxation administration platform.

This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform.

Panel data regression analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables comprise board of directors and audit committee characteristics, including size, the number of meetings and the numbers of independent and outside board and expert committee members. Firm size, subsidiary status and cash flow serve as control variables.

Mixed results with respect to the characteristics of the board of directors. Board size and independent and outsider board members positively relate only to Tobin’s Q and insiders only to debt to equity. For audit committee characteristics, committee size, independence and expertise positively relate to the return on equity and committee size and expertise only to Tobin’s Q. Of the five performance measures considered, board and audit committee characteristics together best determine Tobin’s Q.

Data from a single country limits generalisability and control variables necessarily limited in a developing market context. Need for qualitative insights into corporate governance reform as a complement to conventional quantitative analysis. In combining accounting and market information, Tobin’s Q appears best able to recognise the performance benefits of good corporate governance in terms of internal organisational change.

The recent corporate governance code and guidelines reforms exert a mixed impact on firm performance, with audit committees, not boards, of most influence. But recent reforms implied most change to boards of directors. One suggestion is that non-market reform may have been unneeded given existing market pressure on listed firms and firms anticipating regulatory change.

Kuwait’s corporate governance reforms codified corporate governance practices already in place among many of its firms in pursuit of organisational legitimacy, and while invoking substantial change to audit committees, involved minor change to firm performance, at least in the short term. Some firms may also have delisted in expectation of stronger corporate governance requirements. Regardless, these direct and indirect processes both improved the overall quality of listed firm corporate governance and performance in Kuwait.

Seminal analysis of corporate governance reforms in Kuwait, which have rapidly progressed from no corporate governance code and guidelines to an initially voluntary and then compulsory regime. Only known analysis to incorporate both board of directors and audit committee characteristics. Reveals studies of the corporate governance–firm performance relationship may face difficulty in model specification, and empirical significance, given the complexity of corporate governance codes and guidelines, leads in changing firm behaviour and self-selection of firms into and out of regulated markets.

This study aims to explore the role of corporate governance (CG) characteristics on the financial performance of large agricultural companies in New Zealand. External auditor remuneration and board characteristics, such as board ownership, board compensation, board independence and board gender diversity, are addressed in the context of New Zealand’s agricultural companies by applying agency theory.

This paper uses a balanced panel data generalised least square regression analysis on 80 firm-years of observations over the period from 2012 to 2015.

Empirical analysis revealed that external auditors’ remuneration and board characteristics, such as board compensation and board independence, except for board ownership and board gender diversity, held no association with the agricultural companies’ performance. While board ownership and board gender diversity were negatively, but significantly, associated with firm performance, these results were pronounced in the listed agricultural companies rather than in the non-listed companies.

This study encountered limitations commonly associated with the majority of industry-specific studies, i.e. small sample size and lack of published financial information from databases. Therefore, for generalisation, these limitations were considered relevant.

The results of this research project are beneficial for authorities and agricultural company directors in implementing CG principles and guidelines to empower such companies in international competition. Encouraging agricultural companies to maintain a high level of transparency in financial reporting is of central interest for the government’s economic development, and stock market investors achieve a high level of transparency in non-financial disclosures, the chief objective of this study. Finally, the results of this paper may encourage auditors to scrutinise CG disclosures by agricultural companies in more detail, looking for undisclosed information.

The results of this paper may encourage managerial transparency by providing appropriate disclosures for the public benefit. Investors may benefit from the disclosure provided in their economic decision-making and the public may expand on the information disclosed in facilitating development through exports, expansion of foreign investments and the indigenous economy.

The findings contribute to the literature by providing novel and original insights into using a sample of listed and non-listed agricultural companies to extend the current understanding of the governance-performance nexus.