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Article
Publication date: 19 November 2021

Qichun Wu, Fumitaka Furuoka and Shu Chui Lau

The importance of board composition, especially female directors’ presence on boards, is thought to influence corporate responsibility performance, has attracted significant…

3218

Abstract

Purpose

The importance of board composition, especially female directors’ presence on boards, is thought to influence corporate responsibility performance, has attracted significant scholarly interest. This study aims to examine how board gender diversity (BGD) affects corporate social responsibility (CSR) performance and the moderating factors that influence the relationship. There is a lack of research on the moderating indicators (variable measurement, geographic location, data sets and gender parity score) that impact the BGD and CSR relationship.

Design/methodology/approach

This study uses content analysis and meta-analysis to combine the findings of 44 selected papers published from 2010 to 2019, comprehensively reviewing the academic literature on gender diversity in the board composition. Independent and dependent variables are classified based on the variable measurement; this study examines the moderator indicators, such as geographical location, research data sets and gender parity score to investigate the BGD and CSR relationship.

Findings

The findings indicated a significant positive relationship between BGD and CSR performance. The meta-method results showed that the measurements of BGD and CSR limited to impact on the relationship. But a significant moderating effect of the geographical location on the BGD-CSR relationship, the BGD-CSR relationship would be stronger in the firms located in North America than firms located in Asia and other areas. Empirical results also showed a significant moderating effect of gender parity score. There would be stronger BGD-CSR relations in the firms located in the countries with higher gender parity score than the firms located in the countries with low gender parity score. This means the female status is an essential indicator of moderating the BGD-CSR relationship.

Research limitations/implications

The main shortcoming is a lack of sufficient articles on the BGD-CSR relationship. In a future study, researchers may use other databases, such as Google scholar or Ebscohost, to increase the number of relevant articles. These studies would offer new insight into the meta-analysis of the relationship between the BGD and CSR. Finally, the authors identify the potential trend in future research, future research on BGD will need for standardized metrics. The Geographic location is an important indicator that will influence the female director role in CSR. A systematic measure and data of gender research are more important for study in this field.

Practical implications

Meta-analysis is conducted on the independent and dependent variables to examine the causality between BGD and CSR performance, which could better explore diversity among different countries’ boards and, more generally, to investigate the degree to which diversity may influence CSR. Firms may try to balance the BGD to improve future development prospects. Specifically, the results of this study have important implications for corporate governance and policymakers.

Social implications

First, this systematic study uses meta-analysis to combine the findings of previous research on the BGD-CSR. The current research attempts to incorporate mixed empirical results based on the different variable measurements. Second, this study develop and test a contingency model of female on boards and CSR that considers uses the geographic location factors that may enhance or diminish the influence of female on boards on CSR. Specifically, the authors examine whether and under what conditions, boards with more female directors differ for inter-country heterogeneity to which they engage in monitoring roles and are involved with strategy management.

Originality/value

First, this study could be the first systematic study that uses the meta-analysis to combine previous research findings on the BGD-CSR. Second, the current research attempts to incorporate mixed empirical results based on the different variable measurements. Third, this study uses the “gender parity score” to account for inter-country heterogeneity in the BGD-CSR relationship. This study also identifies the potential trend in future research.

Details

Management Research Review, vol. 45 no. 7
Type: Research Article
ISSN: 2040-8269

Keywords

Article
Publication date: 6 October 2021

Chui Zi Ong, Rasidah Mohd-Rashid, Waqas Mehmood and Ahmad Hakimi Tajuddin

This paper aimed to explore the effect of a regulatory change pertaining to earnings forecasts disclosure from a mandatory to a voluntary regime on the valuation of Malaysian…

Abstract

Purpose

This paper aimed to explore the effect of a regulatory change pertaining to earnings forecasts disclosure from a mandatory to a voluntary regime on the valuation of Malaysian initial public offerings (IPOs).

Design/methodology/approach

The study employed ordinary least square (OLS) regression and quantile regression to analyse the impact of disclosure of earnings forecasts regulation on the valuation of IPOs which comprised 458 IPOs reported for the period 2000–2017 on Bursa Malaysia.

Findings

This paper revealed that the regulatory change in forecasted earnings disclosure from a mandatory to a voluntary regime, effective from 1 February 2008, had a negative impact on the valuation of IPOs. The regime change did not improve the transparency of firms issuing IPOs. In fact, the absence of forecasted earnings information in most IPO prospectuses caused ex ante uncertainties to increase. Voluntary disclosure, however, had a significant positive relationship with the valuation of the IPOs issued during the global financial crisis period (2008–2010). Firms concealed their poor qualities by excluding forecasted earnings information from their prospectuses in order to have a fair valuation.

Practical implications

The findings may be used by policymakers as guidance in improving the existing regulation regarding the disclosure of forecasted earnings.

Originality/value

This paper provides new insight on the effect of a regulatory change pertaining to earnings forecasts disclosure from a mandatory to a voluntary regime on the valuation of Malaysian IPOs. It also provides evidence that the regulatory change of earnings forecast disclosure affects the IPOs' values listed during the global financial crisis period.

Details

Asian Review of Accounting, vol. 29 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 10 November 2020

Kristof Van den Troost

This article explores recent changes in Hong Kong’s independent documentary filmmaking during a decade of escalating protests in the territory, focusing in particular on cinema's…

Abstract

Purpose

This article explores recent changes in Hong Kong’s independent documentary filmmaking during a decade of escalating protests in the territory, focusing in particular on cinema's role in Hong Kong's “movement field.”

Design/methodology/approach

The article focuses on Ying E Chi, an important distributor and promoter of Hong Kong independent films; the annual Hong Kong Independent Film Festival it organizes; three recent documentaries it distributes that are relevant to the 2019–2020 protests. The findings in this article are based on interviews, the textual analysis of relevant films and participant observation at film screenings.

Findings

This study argues that independent documentaries function in Hong Kong's “movement field” in three main ways: by contributing to and providing a space for civic discourse, by facilitating international advocacy and by engaging in memory work. Its contributions to civic culture, it asserts, are reflected in the films' observational aesthetic, which invites reflection and discussion. Public screenings and lengthy post-screening discussions are important ways in which these functions are realized.

Originality/value

This article builds on existing literature to propose a new way of thinking about cinema's role in Hong Kong social movements. It also analyses three important recent films that have not yet been covered much in existing academic literature.

Details

Asian Education and Development Studies, vol. 11 no. 3
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 1 July 2014

Vinayak Kalluri and Rambabu Kodali

The purpose of this paper is to present a systematic review and analysis of existing research articles on new product development (NPD) published in the 12-year period starting…

2909

Abstract

Purpose

The purpose of this paper is to present a systematic review and analysis of existing research articles on new product development (NPD) published in the 12-year period starting from 1998 to 2009.

Design/methodology/approach

To explore the articles related to NPD, four key words namely new product, product design, product development and product innovation were used in combination of title or abstract or keyword of the articles through several knowledge databases. The abstracts of journal papers were read and a decision as to whether article belongs to any NPD research issue or not was made. In total, 1,127 research articles were categorized systematically and then analyzed on various principal NPD information groups.

Findings

Analysis of selected articles led to a certain level of dispersion in the publication of NPD research in different journals. It is found that more attention needs to be on knowledge and creativity management, communication and information transfer in any NPD process.

Originality/value

By observing extended literature from authors reviewing articles from various journals, growth in research, and variety of topics covered in NPD, a broad systematic multi journal review of NPD literature is clearly overdue. The authors have developed a comprehensive listing of publications on NPD where they have classified the surveyed papers according to various principal NPD information groups like: published year, NPD research stream, type of organization studied (industrial/consumer/service), level of innovation (high/moderate/low), NPD focus on frameworks, performance perspective (success, failure or both), NPD research design (conceptual/empirical and qualitative/quantitative) and NPD relevant best practice element. Based on the classification scheme, the issues were analyzed from the system's perspective and their implications to NPD research.

Details

Benchmarking: An International Journal, vol. 21 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 9 May 2022

Qi Xiong, Yalan Zheng, Ruitong Gu, Jun Wen and Zhiyong Li

This qualitative study explores how Chinese senior outbound tourists perceive support from their adult children and what kinds of support they desire.

Abstract

Purpose

This qualitative study explores how Chinese senior outbound tourists perceive support from their adult children and what kinds of support they desire.

Design/methodology/approach

Qualitative data were collected from semi-structured interviews with 26 participants. Transcribed interviews were analysed via thematic analysis.

Findings

This study captured the contradictory feelings of different types of Chinese senior outbound tourists (i.e. independent, neutral, and dependent) according to the degree of desire for support from their adult children. The results further identified the real desires among Chinese senior outbound tourists for children's attitudinal support, caring support, appropriate financial support, companionship, and timing support.

Research limitations/implications

Since this qualitative research is based on small samples with typical social and cultural characteristics, our research results only describe an existence. Our findings provide insight into the existence of the phenomenon, rather than allowing the results to be generalized to the wider population (Gram et al., 2019).

Practical implications

The tourism industry could develop products to alleviate such feelings. Integrating the concept of filial piety into adult children's support for their parents' overseas travel can not only meet parents' expectations but also relieve parents' ambivalence. Destination operators and travel agencies could thus design mixed products targeting Chinese elderly parents and their adult children by providing activities for both generations. Purchasing behaviour represents a type of emotional and instrumental support for the elderly. Destination operators and travel agencies can also launch products suitable for in-depth outbound travel that cater to adult children's leisure travel while meeting the elderly's travel needs.

Originality/value

This study also extends both intergenerational support theory and intergenerational ambivalence theory regarding Chinese senior outbound tourists.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 3
Type: Research Article
ISSN: 1355-5855

Keywords

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