Search results

For almost half a century, society has been aware of the existence of a glass ceiling, a term that describes the invisible barriers that hinder women’s access to power positions despite having equal or greater qualifications, skills and merits than their male counterparts. Nowadays, although there are signs of slow progress, women are still underrepresented in the upper echelons of large corporations and the risk of reversing the progress made in gender parity has increased because of the effects of the COVID-19 pandemic. This paper contributes to previous literature by analysing the impact that the uncertainty and cognitive effects associated with COVID-19 in 2020 had on the presence of women on the board of directors and whether this impact has been moderated by the regulatory and policy system on gender quotas in place at the time.

To test the authors' research hypotheses, the authors selected the major global companies worldwide with economic-financial and non-financial information available in the Thomson Reuters EIKON database over the 2015–2020 period. As a result, the authors' final sample is made up of 1,761 companies from 52 countries with different institutional settings that constitute an unbalanced data panel of 8,963 observations. The nature of the dependent variables requires the use of logistic regressions. The models incorporate the terms to control for any unobservable heterogeneity and the error term. Any endogeneity issues were addressed by considering the explanatory variables with a time lag.

The authors find that almost 30% of the companies downsized their boards in 2020. This decision resulted in more female than male directors being made redundant, causing a reversal in the fulfilment of gender quotas focussed on ensuring balanced boards with a female presence of 40% or more. This effect was enhanced in countries with hard-law regulation because the penalty for non-compliance with gender quotas had led to a significant increase in the size of these bodies in previous years through the inclusion of the required number of female directors. In contrast, the reduction in board size in soft-law countries does not differ from that in laissez-faire countries, lacking any moderating effect or impact on the number of female board members dismissed as a result of the pandemic.

This paper aims to contribute to current knowledge by analysing the impact that the countries' regulatory and normative systems on gender parity on boards of directors have had on the decisions made in relation to leadership positions, moderating the effects of the COVID-19 pandemic on gender equality at a global level.

Organizational leaders value effective communication in employees, but ineffective communication persists (Peart, 2019). Communication Skills Training (CST) programs often face time and engagement constraints (Wright et al., 2006), necessitating increased resources for improvement. This study investigates the fields in which communication skills are examined and the research methods used. Given past training-communication associations, it explores CST programs' positive impact through experimental research (Bakker & van Wingerden, 2021). The study aims to enhance CST research by providing insights into effective training methods for facilitators and practitioners.

This systematic literature review examines CST's effectiveness in improving employee communication outcomes and identifying key factors. It highlights the importance of communication training, provides insights into existing research, and identifies areas for future investigation. As communication training is not context-specific, a comprehensive understanding of its effectiveness is necessary. This review establishes a foundational framework to support the creation of impactful training programs.

This research reaffirms the importance of Communication Skills Training (CST) in enhancing key competencies such as communication competence, self-efficacy, and empathy for workplace success, benefiting collaboration, conflict resolution, and problem-solving. It provides a foundational understanding of CST's impact, serving as a resource for researchers, trainers, and leaders, while also emphasizing the need for further research, including larger experiments, diverse skill sets, and long-term assessment. In our digital age, exploring contemporary skills, including digital communication, is essential for comprehensive training. The systematic categorization of skills into intrapersonal and interactional dimensions ensures consistency and supports in-depth analysis.

To address the broad range, outcome skills were categorized as intrapersonal or interactional, excluding the behavioral aspect concerning societal improvement. Leveraging Zimmerman's (1995) empowerment theory to enhance focus, this framework provides value for diverse CST research outcomes. Intrapersonal encompassed self-views, like self-efficacy and knowledge, while interactional involved understanding and aligning exchanges with personal goals. This categorization enhances research clarity and effectiveness by systematically understanding how these skills are related.

The purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The pledging of shares by the controlling shareholders of a firm results in alterations to the payoff and risk structure for these shareholders. Since accounting numbers have valuation implications, pledging of shares by a controlling shareholder has an impact on accounting policy choices made by the firm. The purpose of this paper is to examine the impact of controlling shareholder share pledging to obtain a loan on a specific accounting policy choice, namely, conservatism.

The paper uses a large data set from India comprising 14,786 firm years consisting of 1,570 firms belonging to 58 industries for a period of 11 years (2009–2019). The authors use ordinary least square regression with robust standard errors. The authors conduct robustness checks and the results are consistent across alternative statistical methodologies and alternative measures of the primary dependent and independent variables.

The primary results show that pledging of shares by the controlling shareholders results in higher conditional conservatism and lower unconditional conservatism. Further analysis reveals that the relationship is stronger when the controlling shareholder holds a majority ownership in the firm. Additionally, the results show that for business group affiliated firms, which are unique to developing countries, both the conditional and the unconditional conservatism are incrementally lower when the controlling shareholder pledges the shares. For family firms with a family member as CEO, the conditional conservatism is incrementally higher and the unconditional conservatism is incrementally lower. Finally, the authors show that the results hold when the pledge intensity variable is measured with a one-year lag and finally, the authors show that conditional conservatism is incrementally higher in the year of the increase in the pledge and the year after, but there is no such incremental impact on unconditional conservatism.

The research is limited to the listed firms in India. Since majority of the listed firms are controlled by families and the family firms around the world are heterogeneous the findings of the research may not be applicable to other countries.

The study has implications for policy-making and monitoring of the pledging by the controlling shareholders. It also helps the investors in making investment decisions with respect to family firms in India.

The study is unique as it focuses on the relationship between pledging of shares by the controlling shareholders and its impact on accounting conservatism. To the best of the authors’ knowledge, this is the first research integrating these two aspects.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

The usage of social media at the workplace has become an undeniable reality, yet the role of social media use (SMU) in job-related outcomes is still unclear. This study uncovers a chain process through which SMU may strengthen job security perception of employees through social media disorder (SMD) and networking behavior.

This quantitative study used ratings of 197 Emirati students enrolled in a higher education institution located in United Arab Emirates (UAE). The respondents were professionals serving in different public and private organizations in UAE.

The statistical results supported a significant serial mediation of SMD and networking behavior between SMU and job security perceptions of employees.

This study offers implications for employees and their supervisors about the usage of social media for strengthening their perceptions of job security.

This study contributed to the existing stream of research on SMU to explain a chain process through which employees may benefit from social media to strengthen their perceptions of job security.

The purpose of this study is twofold. On the one hand, it studies the impact of IFRS 9 adoption on the firm value; and on the other hand, it investigates the impact of the classification of financial assets on the firm value.

The study covers a sample of 55 listed banks in the Middle Eastern and North African (MENA) region. Data is collected for three years (2017–2019).

The findings show that banks’ value is not impacted by IFRS 9 adoption but by financial assets’ classification. Firm value is positively affected by fair value through other comprehensive income assets, while it is negatively affected by amortized cost and fair value through profit or loss assets. The results of the additional analysis show consistent outcomes.

This research reveals important managerial implications. Priority should be given to the financial assets’ classification strategy following the adoption of IFRS 9 to boost the market valuation of banks. It may be useful for investors, managers and regulators in their decision-making.

This study enriches previous research as IFRS 9 is a new standard, and its adoption consequences need to be investigated. A few recent studies have focused on IFRS 9 as a whole or on other parts of IFRS 9, namely, the impairment regime and hedge accounting and concern developed contexts. However, this research adds to the knowledge of capital market studies by investigating the application of IFRS 9 in terms of classification in the MENA region.

To better understand employees’ preferred extent for working from home (WFH) setting that implies physical distance from clients and co-workers and enhanced physical proximity to others at home, this study, relying on job-demands resources (J-DR) theory, aims to investigate the relationships between this preference with both the perceived increase in emotional job demands and the exposure to childcare demands. Thus, this study aims to investigate the mediating role of perceived job difficulty in the relationship between emotional job demands and the preferred extent for WFH, and the moderating role of gender in the relationship between the number of children and the preferred extent for WFH.

A total of 239 employees who began WFH during the pandemic completed an online survey. Structural equation modelling was conducted to analyse the data and test the hypotheses.

As expected, an increase in emotional job demands had a significant negative indirect association with the preferred extent for WFH, through perceived increase in job difficulty. Furthermore, the number of children was negatively related to the preferred extent for WFH among male but not female employees.

The findings provide insights for promoting employees’ preferred extent for WFH.

The study points to a relationship between emotional job demands and employee attitudes towards WFH in terms of increased job difficulty and the preferred extent for WFH. It also points to the need to investigate the interaction between sex and number of children to understand employees’ preferred extent for WFH.

This study aims to investigate the impact of emotional intelligence on work engagement by exploring the mediating roles of self-efficacy and psychological empowerment in this relationship.

Using the survey method, data were collected through both physical and online means. The final sample comprised 304 teachers working in elementary, middle and high schools. Structural equation modeling (SEM) analysis, utilizing IBM Amos version 26, was employed to assess the hypothesized model.

The study's results revealed that emotional intelligence does not exert a direct impact on work engagement. Additionally, self-efficacy was not found to mediate the relationship between emotional intelligence and work engagement. However, psychological empowerment emerged as a mediating factor in this context. Furthermore, self-efficacy and psychological empowerment concurrently demonstrated significant mediation of the relationship between emotional intelligence and work engagement.

The findings underscore the significance of teachers' emotional intelligence, suggesting that it can have profound implications for their work engagement through the mediating mechanisms of self-efficacy and psychological empowerment. Educational principals and administrators are encouraged to prioritize the enhancement of teachers' psychological empowerment, recognizing it as a pivotal link between teachers' emotional intelligence and work engagement.

This study contributes to the field by comprehensively examining the mediating roles of self-efficacy and psychological empowerment, addressing prior empirical gaps, and enriching the understanding of how emotional intelligence influences work engagement within the educational sphere.

Drawing upon the job demands-resources model, the purpose of this study is to investigate the differential relevance of contextual antecedents for job crafting dimensions (i.e. increasing structural and social job resources) and consequently for various aspects of work performance (in-role and extra-role performance). Despite considerable research on the role of job autonomy and social support in predicting job crafting, little attention has been paid to how problem-solving, a knowledge job characteristic, relates to job crafting dimensions.

Survey data were collected from 282 employees belonging to different information technology companies in Romania. Structural equation modeling was used to examine the hypothesized relations.

Problem-solving was positively related to both job crafting dimensions, whereas social support was positively related only to increasing social job resources. Unexpectedly, job autonomy predicted increasing structural resources only when social support was high, as the post-hoc analysis indicated. Furthermore, increasing structural job resources fully mediated the relationship of problem-solving with in-role performance and different types of extra-role behaviors, whereas increasing social resources did not act as a mediator.

The current study is the first to show that problem-solving is an important predictor for job crafting. Furthermore, this study contributes to the literature by revealing that crafting structural resources represents an important mechanism that explains the positive relationship between work design (i.e. problem-solving) and different performance facets.

Consumer choice theory (CCT) and the law of diminishing marginal utility help to explain shoppers that value less and prioritize needs. Additional units provide a marginal return on investment. Buying more does not mean equivalent gains for additional money spent. The researchers developed and validated the necessity shopper scale (NSS) to study need-focused shoppers.

The researchers followed standard psychometric practices to create and validate the NSS. The researchers performed item development, data collection, exploratory analysis, confirmatory factor analysis, and predictive validity analysis using survey data (N = 1,266).

Discriminant and convergent validity analyses demonstrated that the measure was distinct from existing measures. Predictive validity analysis found necessity shoppers (NS) are more likely to buy one over buy one get one half off (BOGOHO). NS were associated with a higher connection to community/group (CTCG). Higher hyperopia (i.e. disinclination to indulgence) with necessity shopping beliefs heightened this CTCG. A higher CTCG was associated with a greater likelihood to select BOGOHO.

NS (more connected to others) buy more to share with others, while buying just enough for themselves. Social connections are long-term investments involving more people and more needs to fulfill. Brands marketed with communal values and able to enhance social connections are discussed as implications to encourage NS to buy more.