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This study aims to examine the key determinants of corporate social responsibility (CSR) disclosure of all listed banks that operate their function in an emerging market, Pakistan.

This study applied the principles of systems-oriented theories such as legitimacy, stakeholder and agency theory. The hypothesis is linking the bank’s social disclosure and its determinants are developed. The relevant data was gathered from the bank’s annual reports and Pakistan Stock Exchange from 2008 to 2018. Further, governance attributes and performance measures are used as the predictor variable and the CSR score as the predicted variable. This study applied panel data analysis on the sampled banks to examine the proposed hypothesis for empirical estimation.

This study’s inclusive results confirm that the hypothesized determinants of board size, foreign directors on board and female directors on board positively impact the CSR disclosure potential. Board size significantly explains the CSR disclosure in all bank samples. The determined performance measures, profitability and liquidity show a significant positive relationship with CSR disclosure except for few exceptions.

This study’s results lack generalizability due to its unique setting; future researchers can extend the research scope in national–international settings and a regional context.

This study enriches the literature on CSR disclosure determinants and is relevant to practice in an emerging context. It can be helpful from a policy perspective; institutions (bodies) that regulate banks should recognize the governance and performance aspects essential to enhancing CSR disclosure and enhancing the bank’s performance hence value.

This research offers empirical evidence that sheds light on the key governance attributes and performance measures that partially affect CSR disclosure and its extent. In doing so, this study’s findings contribute to the literature significantly, along with regulators, shareholders, deposit holders, individual–institutional investors.

This study examines the relationship between green intellectual capital (GIC) and competitive advantage (CA) and proposes the moderating role of corporate philanthropy types (cash, in-kind and both) during the COVID-19 pandemic. In particular, this study investigates the types of corporate philanthropy, strengthening the link between GIC and CA for Chinese listed firms during a pandemic.

Cross-sectional data were collected from 248 chief executive officers (CEOs) of Chinese firms listed on the Shanghai Stock Exchange through a structured questionnaire. Regression analysis was employed to test the proposed hypotheses.

The findings reveal that all types of GIC positively influence a firm's CA. Furthermore, all three types of philanthropy – cash, in-kind and both – moderate the relationship between GIC and CA. However, the intensity of moderation was higher in the case of in-kind philanthropy than in the other two types.

To the best of the authors' knowledge, this is the first empirical study to examine the relationship between GIC (considering its three components: human, structural and relational capital) and CA in China. The study finds different types of philanthropy as moderating variables to better explain the relationship between GIC and CA. Further, it contributes to a new line of research that aims to study philanthropic aspects connected to the GIC debate.

This study aims to investigate the role of dynamic capabilities (DCs) in the financial performance of the small and medium enterprises (SMEs) during COVID-19. Furthermore, it took chief executive officer gender to moderate the relationship between DCs and financial performance.

This study used the survey approach to collect the data. Regression analysis was used on 563 responses to test the proposed hypotheses.

The results showed that DCs have a significant positive effect on the SME’s operating level and revenues. Moreover, it also moderates the DCs and financial performance during COVID-19. The results revealed that firms that used the DCs during COVID-19 not only survive during the COVID-19 tough time but also enjoyed a decent revenue level.

To the best of the authors’ knowledge, this study is the first study to establish the link between DCs and SMEs operating and revenue level during the COVID-19 pandemic in Pakistani settings.

The study aims to examine the role of green learning orientation, green knowledge acquisition and green knowledge management in fostering corporate environmental performance of small and medium-sized enterprises (SMEs) in China. In addition, this research assesses the moderating role of chief executive officer (CEO) gender between green knowledge management and corporate environmental performance. Finally, this study examines the sequential mediating role of green knowledge acquisition and green knowledge management.

The study collected the data of 300 SMEs’ CEOs taken from five different provinces in China. The study used a partial least squares regression-based structural equation modelling technique.

The findings revealed that green learning orientation plays an important role in increasing SMEs’ corporate environmental performance. The results showed that green knowledge acquisition and green knowledge management serially and completely mediate the relationship between green learning orientation and corporate environmental performance.

To the best of the authors’ knowledge, this is the first study addressing the sequence of knowledge orientation, acquisition, management and results in terms of corporate environmental performance. Meanwhile, this study is the first to examine the indirect role of CEO gender on the relationship between green knowledge management and corporate environmental performance. As decisions are taken by the top management and CEO, especially in the case of SMEs, the role of top management and how well top management uses the knowledge acquired by the organization matters significantly.

The purpose of this paper is to empirically capture the impact of a chief executive officer’s (CEO) personal and organizational characteristics on firm performance in the context of a developing country and to explore whether capital structure mediates the relationship between CEO characteristics and firm performance.

In order to test the hypothesized model, CEO duality, tenure and personal characteristics (age, gender and education) were taken as explanatory variables to study their impact on firm performance. Data were collected from 179 Pakistani companies from 2009–2015. The collected data were processed via panel data regression analysis under fixed effect assumptions.

Results show that CEO duality has a negative impact on firm performance and that a CEO with a dual role is more inclined toward debt financing. Moreover, a CEO with a longer tenure tends to be opportunistic and prioritize his/her personal interest while making strategic financial decisions, thus creating agency costs for the firm. Furthermore, CEO characteristics like age, gender and education have significant effects on firm financial decisions and firm performance. Finally, the debt and equity ratio partially mediates the link between CEO characteristics and firm performance.

The findings of this study have limited generalizability due to the specific nature of the sample characteristics.

To the best of the authors knowledge, this study is the first to explore the impact of CEO characteristics on capital structure and firm performance. This work is also the first to explore the mediating role of capital structure in the relationship between CEO characteristics and firm performance by using Pakistani data.

This study develops a conceptual framework to examine (1) whether global retailers' CSR actions in the form of in-kind charitable contribution affect consumers' attribution of CSR to intrinsic motives, (2) whether consumers' attribution of CSR to intrinsic motives affects brand-self connection and (3) whether the cultural factors of self-transcendence and conservation moderate the relationship between consumers' attribution of CSR to intrinsic motives and brand-self connection.

Data are collected from two culturally diverse countries, the US and China, each of which managed the pandemic in different ways. Before hypothesis testing, the invariance of measures is established. To measure differences between the groups, a multi-group analysis is conducted.

Global retailers' in-kind charitable contribution is a significant drivers of consumers' attribution of CSR to intrinsic motives, and attribution of CSR to intrinsic motives has a positive effect on consumer brand-self connection. Both of the cultural values, self-transcendence and conservation, moderate the relationship between attribution of CSR to intrinsic motives and brand-self connection. Self-transcendence is a strong moderator in China, whereas conservation moderates strongly in the US. All of the relationships differ significantly between the groups (US versus China).

To the best of our knowledge, this is the first study to investigate empirically the role of in-kind charitable contribution in creating an attribution of CSR to intrinsic motives that eventually leads to strong brand-self connection in the COVID-19 context. The study provides novel insights into how consumer behavior differs across two significantly different cultures with regard to COVID-19-related CSR. The findings help international marketers manage uncertainties and crisis and to design their CSR-based marketing programs and develop positioning strategies across cultures.

This study aims to investigate the perspective of corporate philanthropy during the coronavirus disease 2019 (COVID-19) in China for firms with various levels of corporate social responsibility (CSR). Specifically, the study appraises the impact of the COVID-19 pandemic on the stock returns and sustainable development of Chinese-listed companies and determines the likelihood of paying donations vis-à-vis firm reputation.

The study used data from 117 Chinese-listed firms engaged in philanthropy during the COVID-19 pandemic. The authors also utilized the stock returns and cash donation data, and owing to the cross-sectional data and continuous nature of dependent variables, they employed the ordinary least squares regression to test the research hypotheses.

The results show that irresponsible actions have a positive relationship with donations. The study particularly reveals that irresponsible firms have significant negative abnormal returns during the first wave of the COVID-19 pandemic.

To the best of our knowledge, this is the first empirical study to explore the perspective of corporate philanthropy during the COVID-19 pandemic for companies with different CSR levels. This study contributes to the empirical research on CSR and provides insights for managerial-cum-financial decisions to encourage managers of irresponsible firms to pursue philanthropic behaviors after crisis events.

It is believed that the core aim of Islamic institution is idiosyncratic from conventional business entities. Considering this presumption, this study aims to reveal the understandings of various stakeholders about objectives of Islamic banks.

The research endeavor is based on the findings of two distinctive studies, where Study 1 was aimed at investigating the communication of objectives through mission statements of Islamic banks and conventional banks with window operations. Here, mission statements were analyzed using content analysis and readability and understandability tests. Study 2, on the other hand, was aimed at investigating the understandings of various stakeholders, both internal (employees) and external (Muslim and non-Muslim customers of both Islamic and conventional banks, employees and management of conventional banks and business students). In total, 370 responses were received and analyzed in this study.

The findings (Study 1) unveil, the fact, that the mission statements of Islamic banks working in Pakistan are not good at communicating the corporate goals clearly. Out of ten banks investigated for Study 1, it is evident that only one bank (HBL, with window operations) was at par with readability threshold standards. Thus, it was imperative to share that mission statements of Islamic banks are difficult to read and comprehend. Study 2 adds further by revealing that most of the stakeholders are not clear about the objectives of these banks, while customers of conventional banks do not value the distinctive objectives of Islamic banks.

This study leaves a valuable message for the policy makers and top management of Islamic banks by focusing on the unattended part on their end, i.e. quality of mission statements and stakeholders’ perception about the objectives of their organization, thus highlighting the needs of greater emphasis on the communication flow to stakeholders, as the clarity of business purpose may change the way customers react toward the business and opt for banking – customer relation in future.

This study covers a multi-dimensional investigation of the understanding and communication of objectives of Islamic banks. There is dearth of literature focusing on the aspects of content analysis, mission statement readability and understandability and investigation of stakeholders’ perception in tandem.

This study investigates the mechanism between work-family conflict (WFC) and job dissatisfaction by considering threat to family role as a mediator and role segment enhancement as a moderator.

The data were collected from 245 male and 245 female police officers using a questionnaire-based survey method through convenience sampling.

Results revealed that threat to family role partially mediates the association between WFC and job dissatisfaction. Role segment enhancement was also noted to weaken the association between WFC and job dissatisfaction. Moreover, the study revealed that male employees are more likely to draw a boundary between their work and family domain, which was not found in their female counterparts.

The survey for this study was conducted in a male-dominant developing country, so results may be different in developed countries. The study has theoretical and managerial implications.

This study adds value to the existing literature on work-family conflicts in the perspective of source attribution and boundary management. Further, to the best of researchers' knowledge, none of the previous studies have examined role segment enhancement and threat to family role among the police workforce.

Abusive supervision is found to influence the workplace negatively but how it predicts knowledge hiding behavior is an area that has not gained due attention in the literature. To this backdrop, this study aims to investigate the effect of abusive supervision on knowledge hiding behavior considering future orientation and Islamic work ethics (IWE) as moderators.

The data from 396 employees, working in both manufacturing and service sectors, is collected through a questionnaire-based survey in two-lags between November 2019 and January 2020.

Structural equation modeling highlighted that a positive relationship exists between abusive supervision and knowledge hiding behavior. Moreover, higher levels of IWE and future orientation are found to weaken the said relationship.

This paper provides practical understandings into extenuating the destructive effects of the dark side of leadership (abusive supervision), a prevalent issue in Asian societies, through the lens of personality (future orientation) and belief (IWE).

This study adds value by investigating the relationship between abusive supervision and knowledge hiding by demonstrating the moderating effects of IWE and future orientation in the context of Pakistan.