This study examines the effectiveness of soft law through scrutinizing national policies for enhancing the proportion of women on corporate boards. Soft laws, which have less precision and obligation dimensions than conventional laws, are widespread within financial regulation. Despite this widespread use there relative performance is unexplored. To resolve this, we undertake a comparative examination of 14,012 firms from 99 nations, using a three-stage analysis to examine the effect of different policies, their format and influence of institutional factors on female board representation. We report that soft laws are effective for promoting gender equality on corporate boards. The effectiveness of policies is strongly influenced by the enforcement, implementation and compliance dimensions of policy, and institutional factors. Policies are most potent when enforced using a moderate level of sanctions, with a longer compliance period and a diversity target less distant from a firm’s precedent gender diversity level.

This paper examines CEO tenure's impact on the environmental fraud committed by listed Chinese family firms from the year 2012 to 2019. Using a bivariate probit model, we provide robust evidence that CEO tenure is positively related to the environmental fraud commission, indicating that longer‐serving CEOs are more likely to violate environmental regulations and to commit fraud in the family firms. Besides, when there is a higher proportion of independent directors, CEO tenure is negatively related to the environmental fraud commission but positively related to fraud detection. Moreover, when there is a greater proportion of family members in senior positions, CEOs with longer tenure are more likely to commit environmental fraud. Our additional analysis finds that compared to non‐family professional CEOs, family CEOs are more likely to commit environmental fraud. Overall, our results call for the introduction of CEO tenure limits and the increased recruitment of independent directors in family firms.

This paper examines the impact of female analysts' coverage on firm's philanthropic activities amidst the outbreak of the COVID-19 pandemic in China. Using a hand-collected dataset of corporate philanthropy, the paper provides robust evidence that firms covered by female analysts are more likely to contribute actively to the well-being of societies by increasing corporate donation. This positive relationship is more pronounced if the company is privately controlled or covered by female analysts with more working experience, or located in more infectious provinces. Overall, our findings call for more female analyst recruitment, yielding benefits of pressuring firms to engage in philanthropy.

The digital divide significantly impacts the digitalization of Small and Medium Enterprises (SMEs), influencing their ability to adopt and leverage modern technologies. This review focuses on three critical factors: infrastructure challenges, financial constraints, and skills gaps. Drawing from journal articles published in 2024, it highlights how disparities in internet access, limited investment capabilities, and workforce skill shortages exacerbate digital inequities among SMEs. The findings underscore the need for targeted policies, enhanced funding mechanisms, and accessible training programs to bridge this divide. Addressing these barriers is vital for ensuring SMEs’ competitiveness and inclusion in an increasingly digital economy.

Purpose: This study aims to understand the entrepreneurial experiences of Nigerian women immigrant entrepreneurs (NWIEs) in Canada. It goes beyond Western-centric frameworks to capture the specific challenges and motivations faced by this group and specifically addresses how intersecting cultural, gender and transnational identities shape their business ventures. Design/methodology/approach: This qualitative study draws on semi-structured interviews with NWIEs in Canada and employs thematic analysis to explore the interplay between migration, race and gender in shaping entrepreneurial experiences. Findings: The findings reveal that the entrepreneurial experiences of NWIEs in Canada differ from those of local entrepreneurs, reflecting complex motivations such as self-actualization and role modeling, cultural representation, wealth creation, family support and unemployment. Shaped by intersecting identities, NWIEs face challenges such as limited networks, multiple responsibilities and racialized institutional barriers, highlighting the need for a transnational feminist perspective. The study also reveals that NWIEs respond to complex entrepreneurial dynamics by building entrepreneurial tenacity including seeking assistance, engaging in self- and/or business development programs, embracing self-care and relying on religious beliefs. Originality/value: This study contributes to the literature on female entrepreneurship by applying transnational feminist theory to understand the unique experiences of NWIEs in Canada. It challenges the dominant Western-centric narratives by emphasizing the intersectionality of race, gender and immigration status, thereby offering a nuanced perspective on their entrepreneurial motivations, challenges, resilience and aspirations. The study reveals unique insights on how NWIEs engage in entrepreneurship as a sovereignty practice by responding to multi-level challenges using communal logics and strategic adaptation techniques and creating new opportunities by reconfiguring the market and reframing the business. By focusing on the cultural and contextual factors influencing NWIEs, this research highlights the importance of diverse experiences in shaping entrepreneurial practices and policies.

This chapter provides insights on Nigerian Women Immigrant Entrepreneurs (NWIEs) living in Canada. This chapter uncovers how flexible working conditions and work-life balance of NWIEs aid the creation of business ventures and lead to eudaimonic wellbeing. Furthermore, this chapter uncovers the role of faith and spirituality in the wellbeing of NWIEs, often acting as an ethical or moral compass and capable of creating a sense of contentment in immigrants preventing them from abusing opportunities and privileges in the host country. Finally, this chapter highlights the importance of cautious application of religious and cultural principles from an immigrant’s home country and the need to be open to new beliefs and practices of the host country. This chapter enhances the understanding of wellbeing for immigrant women entrepreneurs by emphasising the importance of an intersectional perspective, shedding light on the unique challenges faced by immigrant women in Canada’s labour market. In addition, the findings align with the theory of subjective wellbeing, highlighting the inherently personal nature of wellbeing and stressing the need for nuanced, context-specific approaches to support immigrant women entrepreneurs. <!----> <!----> <!----> <!---->