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The purpose of this study is to explore the impact of MFI-level governance on microfinance institutions' (MFIs’) risk in Sub-Saharan Africa (SSA).

The study uses data from a sample of 151 MFIs operating in 21 SSA countries during 2005–2014. The Feasible Generalized Least Squares (FGLS) regression model is applied to investigate the relationship between MFI level governance mechanisms and risk.

The study provides new evidence that board characteristics have differential effects on for-profit (FP) and not-for-profit (NFP) MFI risk. Board independence reduces credit risk of NFP MFIs. Foreign director presence increases MFI failure risk. Furthermore, greater female director representation reduces (increases) FP (NFP) financial risk whereas female CEOs are associated with higher (lower) FP (NFP) financial risk.

The paper contributes to existing literature on microfinance governance and risk, by exploring the impact of governance on MFI risk based on MFIs profit orientation. In addition, the study uses three different risk measures unlike previous microfinance studies.

The purpose of this paper is to develop a rating and scoring tool for measuring small and medium enterprises’ (SMEs) reputation, engagement and goodwill (REG), including internet presence and following on social media, by an exploratory study undertaken in New Zealand.

A discrete choice experiment (DCE) applying the PAPRIKA method via an online survey was conducted to determine weights representing the relative importance of six indicators related to SMEs’ REG. Usable responses were received from 159 people involved with SMEs. Cluster analysis to identify participants with similar patterns of weights was performed.

The six indicators, in decreasing order of importance (mean weights in parentheses), are: “captured” customer opinions about the business (0.28); contact with customer database (0.19); website traffic (0.16); Google Search ranking (0.15); size of customer database, (0.11); and following on social media (0.11). These indicators and weights can be used to rate and score individual SMEs. The cluster analysis indicates that participants’ age has some influence on their weights.

Only 159 usable responses for the DCE.

The indicators and their weights provide a practical and inexpensive tool for measuring SMEs’ REG.

This is the first study to use a DCE to determine weights representing the relative importance of indicators included in a tool for measuring SMEs’ REG. The tool is innovative because it includes readily available indicators of firms’ internet presence and following on social media.

This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi firms.

This study uses a quantitative empirical research method grounded in Socioemotional Wealth (SEW) theory. Data was sourced from Bangladeshi publicly listed non-financial sector companies’ annual reports and stock exchange trading and publication reports and consists of 2,637 firm-year observations from 1996 to 2011. Pooled multivariate regression models are used to test the association between corporate social and environmental disclosure and female directors, and the family affiliation (or not) of those directors.

The findings provide strong evidence that female directors who are affiliated to the governing family, founders and other board members reduce CSR disclosure in family firms; unaffiliated female board directors enhance CSR disclosure, and this effect is significant in both family and non-family firms.

Definitions of family firms and affiliated directors may lead to over-generalization in the results.

The study highlights variation in the nature of female board appointments in emerging market family-controlled firms. The findings bring attention to the role of affiliated female director appointments in family ownership structures and speak directly to family business owners, advisors and policy makers about the importance of unaffiliated female directors as catalysts of improved CSR disclosure in family and non-family firms.

The purpose of this paper is to examine the relationship between intellectual capital (IC) and profitability of insurance companies in Ghana.

Data on 36 life and non-life insurance companies from 2007 to 2011 are employed to estimate the value added intellectual coefficient of Pulic (2004, 2008). Using return on assets and underwriting profit as indicators of profitability, the ordinary least squares panel corrected standard errors of Beck and Katz (2005) is used in estimating the relationship in the presence of serial correlation and heteroskedasticity. Leverage, underwriting risk and insurers’ size are used as control variables.

Non-life insurers have high IC performance comparative to life insurers. This study finds a significant positive relationship between IC and profitability of insurers in Ghana while human capital efficiency is the main driver of insurers’ IC performance.

The study discusses relevance of IC for management of insurance companies in Ghana and other emerging insurance markets in Africa.

This appears to be the first study to examine the impact of IC on profitability of a developing insurance market in Africa.

This paper aims to introduce a special issue, consisting of a selection of papers on the subject of gender, paid employment and life issues in accounting practice and education.

The paper identifies relationships between work, life and identity in accounting practice and education.

The paper finds that the vast majority of those taking up WLB initiatives are women, who organize their paid work around the needs of their children.

The paper raises challenging and perhaps demoralizing questions and it is hoped that it goes some way to reinvigorating discussions and debates around the work‐life intersection in accounting practice and academia.

In this chapter I employ a hybrid critical framework that draws on feminist media studies, feminist critiques of post-feminism, theories of intersectionality, and genre theory to consider a range of domestic violence stories on screen. The chapter begins with a summary of prototypical patterns of narrative and character in contemporary Hollywood films about abuse and subsequently explores two recent media representations that, while conforming to certain of these patterns, also introduce alternative perspectives: the 2017/2019 Home Box Office miniseries Big Little Lies and French director Xavier Legrand's 2018 film Custody (Jusqu’à la garde). I argue that both of these media texts draw on familiar genres that engage audiences not simply to generate sympathy for the abused woman-turned-heroine, but to challenge persistent myths about domestic violence such as that abusers are monsters who never show love towards their partners; that abused women are weak, passive, and the victims of their own bad judgment; that the effects and repercussions of abuse end with the departure of the abuser; that, ultimately, the problem of abuse must be “solved” by the individual; that the “solution” is as simple as leaving; and that there is little as a community or a society that we can do. I conclude that, in different ways and to different degrees, each of these media texts succeeds in making small but significant interventions into the predictable formulas of mainstream Hollywood domestic violence films through narratives that foreground the complexities, contradictions, and dilemmas of abuse.