This study examines the role of board age diversity on bank performance. Using a sample of 97 Chinese banks, we document a negative and significant relationship between age diversity and bank performance. To further investigate the negative link between age diversity and bank performance, we decompose age diversity into personal value diversities. In particular, a variety of directors’ views with respect to work, prudence, and wealth harm bank performance. This indicates that age diversity among directors can affect bank performance via their values.

Managing the diversity: board age diversity, directors’ personal values, and bank performance

The purpose of this study is to evaluate the effect of COVID-19 on corporate governance attributes and firm performance association This research used a sample of 188 non-financial firms from the Malaysian market for the years 2019-2020 We found that the COVID-19 has affected all firm characteristics including firm performance, governance structure, dividend, liquidity, and leverage level, yet, the difference between prior and post COVID-19 pandemic is not significant Also, the investigation revealed that board size exerts a significant positive impact on firm performance After splitting the sample based on year, however, we found that board size does not matter in the uncertain time of the current crisis, while board diversity appeared to be significantly enhancing firm performance in the crisis time compared to the prior year where it has an inverse association with firm performance in both indicators Board meetings and audit committee meetings seemed to have a significant negative influence on firm performance pre and post-COVID-19 This study contributes to the limited literature by providing the first empirical evidence on the impact of Coronavirus on the firm performance and corporate governance association © Copyright: The Author(s) This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License (https://creativecommons org/licenses/by-nc/4 0/) which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited

https://www.koreascience.or.kr:443/article/JAKO202104142259637.pdf

The Impact of Corporate Governance on Firm Performance During The COVID-19 Pandemic: Evidence from Malaysia

Previous literature has shown mixed results on the role of female participation on bank boards and bank performance: some find that more women on boards enhance financial performance, while others find negative or no effects. Applying Instrumental Variables methods to data on approximately 90 US bank holding companies over the 1999-2015 period, we argue that these inconclusive results are due to the fact that there is a non-linear, U-shaped relationship between gender diversity on boards and various measures of bank performance: female participation has a positive effect once a threshold level of gender diversity is achieved. Furthermore, this positive effect is only observed in better capitalized banks. Our results suggest that continuing the voluntary expansion of gender diversity on bank boards will be value-enhancing, provided that they are well capitalized.

The performance effects of gender diversity on bank boards

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.,Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research.,The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored.,Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

Drivers of corporate voluntary disclosure: a systematic review

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating the research development of cash holdings topic. Using 874 articles from the Scopus database that were published between 1947 and early 2020, bibliometric and content analyses were employed to assess the patterns of global cash holdings research. We find that previous studies have substantially enriched our knowledge of the antecedents and consequences of cash holdings. Yet, there are still several opportunities to make significant contributions in this area. The contribution of this research is to provide a comprehensive evaluation of the development of cash holdings research (using a sizeable archival database). It identifies the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance. Our results are likely to be of interest to academics, practitioners, and educators in related business and finance fields.

/pdf/a-bibliometric-analysis-of-cash-holdings-literature-current-gnsd3tekxb.pdf

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

Going beyond the mere gender diversity in the boardroom, this systematic review comprehensively covers the research on board diversity of financial institutions. More specifically, we cover gender diversity, as well as other characteristics of diversity, such as nationality, age, tenure, experience, education, ethnicity, and religion. A systematic literature review was employed using Scopus and Web of Science databases, covering all publications until May 2020, which resulted in 91 studies from 66 top-ranked journals in accounting, finance, and economic fields. We analyze them based on the journal, methodology, research construct questions, and theoretical perspectives. Our results highlight the substantial knowledge gaps and the inconsistent findings of prior studies on several aspects of the field, suggesting avenues for further studies in terms of research designs, settings, scope, and theories. We argue that there is a need to explore other board diversity attributes rather than focusing on the gender diversity of the boards of financial institutions to achieve sustainable development. Also, more work is outlined on topics related to board diversity of financial firms that receive limited attention from scholars, such as (but not limited to) environmental performance, capital structure, intellectual capital, innovation and earnings quality of financial institutions, as well as the indirect effect of policy settings.

Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions

The aim of this research is to identify the institutional governance and its role in reducing financial and administrative corruption in Islamic banks operating in the city of Hebron, and a questionnaire has been built to answer the study questions, as it was distributed to all workers in Islamic banks operating in the city of Hebron. The study concluded that Corporate governance has a major role in reducing financial and administrative corruption in Islamic banks operating in the city of Hebron, due to the Board’s enjoyment of competence, competence, independence, and integrity, as well as because Islamic banks maintain independent, impartial and effective auditing systems that achieve compliance with what Enhanced disclosure and transparency. The study recommended that the standards of corporate governance be strengthened in reducing financial and administrative corruption by activating the role of oversight within banks through seminars and training necessary to qualify employees in banks, and that banks support independent, fair and effective auditing systems to achieve compliance during the performance of activities Banking.

Institutional Governance and Its Role in Reducing Financial and Administrative Corruption in Islamic Banks Operating in The City of Hebron

Going beyond the mere gender diversity in the boardroom, this systematic review comprehensively covers the research on board diversity of financial institutions. More specifically, we cover gender diversity, as well as other characteristics of diversity, such as nationality, age, tenure, experience, education, ethnicity, and religion. A systematic literature review was employed using Scopus and Web of Science databases, covering all publications until May 2020, which resulted in 91 studies from 66 top-ranked journals in accounting, finance and economic fields. We analyze them based on the journal, methodology, research construct questions, and theoretical perspectives. Our results highlight the substantial knowledge gaps and the inconsistent findings of prior studies on several aspects of the field, suggesting avenues for further studies in terms of research designs, settings, scope, and theories. We argue that there is a need to explore other board diversity attributes rather than focusing on the gender diversity of the boards of financial institutions to achieve sustainable development. Also, more work is outlined on topics related to board diversity of financial firms that receive limited attention from scholars, such as (but not limited to) environmental performance, capital structure, intellectual capital, innovation and earnings quality of financial institutions as well as the indirect effect of policy settings.

Nudging Toward Diversity in the Boardroom: A Systematic Literature Review of Board Diversity of Financial Institutions

The research aimed to recognize the reality of the application of the Balanced Scorecard (BSC) Approach and the Obstacles applied in the Islamic banks in Palestine. The researcher has designed a questionnaire composed of two dimensions, then the questionnaire was distributed to male and female employees in Islamic banks operating in the Hebron district, Data were statistically analyzed by the SPSS program , The study concluded that the reality of the application of Balanced Scorecard  Approach in Islamic banks was High in general on all dimensions of the study, and that the most important obstacles to the application of the Balanced Scorecard (BSC )Approach in these banks are the lack of knowledge of these banks and the benefits of the application of this approach, In addition to the high cost of implementation and the lack of qualified personnel to implement it, The study recommended the need for attention and increase Islamic banks in focusing on the application of this approach because of its advantages which are beneficial to the banks , customers and the community in general and  its adoption in the marketing strategies, and that Islamic banks should work to intensify its efforts to develop and improve banking services to keep up with developments in the world.

/pdf/the-reality-of-applying-bsc-approach-and-the-obstacles-to-2dtkrcuuqp.pdf

The Reality of Applying BSC Approach and the Obstacles to Its Application in Islamic Banks in Palestine

The research aimed to identify the extent of the commitment of Islamic banks in the city of Hebron to disclose social responsibility in the published financial statements, where a questionnaire was designed to answer the study questions. The questionnaires were distributed to all workers in Islamic banks operating in the city of Hebron, and the study concluded that the extent of The commitment of Islamic banks to disclose social responsibility in the financial data published in the city of Hebron was a high degree within its social responsibility, and the results also showed that there are obstacles when Islamic banks in the city of Hebron disclosed their activities in the areas of social responsibility, and the researchers have recommended the necessity of providing training courses for workers In Islamic banks, to introduce them to the strategy of disclosing social responsibility and its importance, as one of the strategies that contribute to achieving excellence in performance in general, and the need for the Monetary Authority to issue special legislation, related to the adoption of Islamic banks to disclose their commitment to social responsibilities due to its implications for the performance of society.

/pdf/the-extent-of-the-commitment-of-islamic-banks-operating-in-4tzg6rs048.pdf

Raed Abueid

Papers

Nudging toward diversity in the boardroom: A systematic literature review of board diversity of financial institutions

Institutional Governance and Its Role in Reducing Financial and Administrative Corruption in Islamic Banks Operating in The City of Hebron

Nudging Toward Diversity in the Boardroom: A Systematic Literature Review of Board Diversity of Financial Institutions

The Reality of Applying BSC Approach and the Obstacles to Its Application in Islamic Banks in Palestine

The Extent of the Commitment of Islamic Banks Operating in the City of Hebron to Disclose Social Responsibility in the Published Financial Statements