The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.
This study examines how the framing of organizational gender-equity policies shapes support among Generation Z employees. Drawing on performativity (Butler, 1990) and intersectionality (Crenshaw, 1991), we conceptualize framing as mediating how Gen Z employees perceive equity initiatives. Using a mixed-methods design, we combine survey data from 4,861 Gen Z respondents in 30 countries with directed content analysis of four HR policy documents (coded for equity vs enforcement, identity recognition, and youth engagement). Results reveal a gender gap: Gen Z women strongly endorse inclusive equity measures, consistent with evidence that women show stronger support for equality policies, whereas Gen Z men are more skeptical of policies framed as exclusive or punitive – mirroring polls finding many Gen Z men say equality efforts have gone too far. These findings suggest that performative policy framing activates social identities differently by gender and that intersectional policy language affects reception. Practically, we recommend framing equity initiatives in terms of shared fairness and collective benefit, using transparent rationale and inclusive identity language. Gen Zers expect fair pay, inclusive policies, and transparency, so HR communications should emphasize fairness and allyship to enhance legitimacy and support among this cohort.
The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.
Using company size as a moderator, this article examines the MENA region’s gender balance on boards and how it influences capital structure. The study uses the Generalized Method of Moments (GMM) estimate technique to analyze data from a sample of 556 non-financial organizations across 10 MENA countries from 2010 to 2023. The results show that a lower debt ratio is connected with a higher percentage of female board members. Further steps towards debt reduction include increasing the number of independent female board members and decreasing the board’s overall size. The opposite is true for larger enterprises, more profitability, more expansion opportunities, and macroeconomic variables like inflation and GDP growth, which tend to raise the debt ratio. Capital structure decisions in the MENA area are influenced by gender diversity on boards and business characteristics. Therefore, Companies in the MENA area would do well to support initiatives that increase the representation of women on corporate boards. One way to achieve this goal is to establish gender diversity targets or launch programs to increase the number of women serving on boards of directors, particularly in positions of power.
Disinformation can be defined as false information deliberately initiated to cause harm to a person, social group, organization, or country. Gendered disinformation then attacks or undermines people based on gender or weaponizes gendered narratives for political, social, or economic objectives. Gendered disinformation comes in different forms, such as harmful social media posts and graphics, sexual fabrications, and other forms of conspiracy theories. It is used in various situations and at different places. This research discussed the instances of gendered disinformation and harmful online narratives that are recognizable and visible. It sheds light on the potential direct and indirect impact on youth experiences. In this study, the young participants (aged 18–30) focused on the instances of the existing online narratives of gendered discrimination from Belgium, Greece, Latvia, Spain, and Türkiye. The research provided an initial analysis of what “gendered information and harmful online narratives” look like and some recommendations from youth perspectives on countering the issues. The study concluded that there is a need for more research, further harmonization of legal frameworks, and strengthened capacity to detect gendered disinformation, propaganda, and hate speech.
The target date for achieving the 2030 UN Agenda [Sustainable Development Goals (SDGs)] is fast approaching. The construction sector is critical to achieving many SDGs, including Goal 5. Studies regarding achieving Goal 5 (Gender Equality) in the construction industry, especially women’s consultancy participation in developing countries, are scarce and complexly interrelated. Societal problems and divergence may have contributed to this. Therefore, this study explores issues hindering gender equality and suggests measures to promote more women construction consultants through policy to improve achieving Goal 5 in Nigeria. The research employed face-to-face data collection via a qualitative mechanism to achieve this. The study covered Abuja and Lagos. It accomplished saturation at the 20th participant. The research utilised a thematic method to analyse the collected data from knowledgeable participants. The perceived hindrances facing Nigerian construction consultants’ gender equality were clustered into culture/religion-related, profession-related, and government-related encumbrances. Achieving Goal 5 will be a mirage if these issues are not addressed. Thus, the study recommended measures to motivate women to study construction-related programmes and employment opportunities, including consultancy services slots through programmes and policy mechanisms to achieve Goal 5. As part of the implications, the study suggests that Nigerian construction consultants and other stakeholders need to make feasible improvements to achieve gender equality (Goal 5).
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