Board Ethnicity Research Articles

Influence of Board Characteristics on Carbon Emission Disclosure: Evidence from the Nigerian Oil and Gas Sector

This study investigates whether board characteristics influence a firm’s carbon emission disclosure, in the context of the Nigerian listed oil and gas companies. Board characteristics is divided into board composition (board size, board independence and board structure) and board diversity (board gender diversity, ethnicity and background). The study assessed data from 22 quoted oil and gas companies for the fifteen-year period (2009-2023). The study adopted ordered regression for data analysis and concludes that board structure, board independence, board gender diversity and board ethnicity significantly influence the likelihood of high-quality carbon emission disclosure. The findings established the significant roles of the board in allocating resources to environmentally friendly activities, monitoring managerial activities, and ensuring that firms meet its obligation to operate in a climate friendly manner.

Bank board diversity on risk and value: evidence from Taiwan

ABSTRACT This study uses the banking industry in Taiwan to investigate how board diversity affects bank’s risk and value. The results show that board gender diversity reduces bank’s risks with lower non-performing loans and financial leverage, while board ethnicity diversity also decreases non-performing loans but not leverage. Both gender diversity and ethnicity diversity improve bank value measured by Tobin’s Q. Our results are robust across different model specifications, after controlling for time-invariant unobservable bank characteristics and addressing the concerns of endogeneity and causality. We show that the gender diversity in government-held banks is more effective in managing risk and enhancing value than that of the private banks. Both gender and ethnicity diversity appear to be the Holy Grail in the Taiwanese banks as they can enhance bank value and lower bank risk. Our results provide important policy implications for the banks and regulators in Taiwan and other markets.

Intentional injury in Vietnam: Prevalence and contributing circumstances of suicidal ideation among ethnic boarding school graduates

The objective of this study was to investigate the prevalence of suicidal ideation and associated circumstances among students in ethnic boarding schools. The research employed a self-administered structured questionnaire adapted from the Vietnamese version of the World Health Organization (WHO) Global School-based Student Health Survey (GSHS) to assess the responses of 164 boarding school students. The results revealed that 12.2% of the students reported experiencing suicidal ideation within the last 12 months, with no discernible gender differences. Utilizing chi-square and logistic regression analyses, the study identified significant associations between suicidal ideation and factors such as a lack of parental understanding, insufficient peer support, and mental health challenges among students. The findings underscore the potential mitigating role of school social workers in addressing these risk factors and enhancing students' adjustment to the boarding school environment. The paper recommends the development of suicide prevention programs tailored to the specific needs of ethnic boarding school students. The research methodology involved the use of questionnaires in sociological surveys and employed SPSS tools for analysis. Furthermore, the study employs analytical, synthetic, historical, logical, statistical, and comparative methods to present its findings.

Current status of physical education work at Thai Nguyen Ethnic Boarding School, Vietnam

Current status of physical education work at Thai Nguyen Ethnic Boarding School, Vietnam

Does the New Revised Code of Corporate Governance Impede Board Diversity? Evidence from Indonesia

This study explores the effect of Indonesia's good corporate governance code on board diversity: ethnicity, nationality, gender, qualification, experience, composition, and multiple directorship diversity. The revised corporate governance code provides guidelines for better corporate governance practices. Therefore, board attributes such as diversity are among the best corporate governance practices. Two hundred and three of Indonesia's listed companies (1,421 firm years) are research objects. The data was collected from company annual reports and other internet sources. The data was analyzed using a pair sample t-test and distribution frequency. Based on the pair sample t-test, Oversight board ethnicity diversity, nationality diversity, gender diversity, and board composition significantly differ between pre- and post-revised codes. In addition, management board nationality diversity and gender diversity are also differences between the pre-and post-revised code. In most cases, updating code improves diversity, except for the Oversight Board's ethnic diversity. This study also provides the detailed average number and percentage of board diversity pre- and post-the-updated code of good corporate governance. This study implies that the revised code of good corporate governance increases the board diversity of Indonesian-listed companies. Since the last revised code was released in 2006, a new updated code of good corporate governance has been demanded.

Board Gender Diversity, Board Ethnic Diversity and Firm Value of Listed Financial Firms in Nigeria

This study investigates the effect of board gender diversity, board ethnic diversity, and firm value on the listed financial service companies in Nigeria. Firm value, measured by Tobin's q and computed as the ratio of the firm's market value of equity to its book value of total assets, is the study's explained variable, while board gender diversity and board ethnic diversity are the study's explanatory variables. The study’s population comprises fifty-one (51) listed financial service firms on the Nigerian Stock Exchange as of December 31, 2020. Thirty-five (35) of these firms made up the sample size for a period of nine years (2012–2020). Data was acquired from the sampled companies' annual reports and analyzed using the feasible generalized least squares regression (FGLS) approach. According to the study, board gender diversity and board ethnic diversity had a significant positive impact on the firm value of listed financial services firms in Nigeria. According to the findings, the boards of directors of listed financial service organizations in Nigeria should ensure that females are considered for directorship seats on the boards in order to increase their value, as suggested by the resource dependency theory. In addition, the boards of directors of listed financial services firms in Nigeria should consist of a mix of both northerners and southerners to improve firm value.

Board Diversity and Tax Saving Strategies of Financially Trouble Listed Firms in Nigeria

The study examined the relationship between board diversity and tax saving strategies of financially troubled listed firms in Nigeria. Board diversity was proxy using board gender diversity (BGD), board nationality diversity (BND) and board ethnicity diversity (BED) while tax savings was proxy as tax sheltering using effective tax rate (ETR). The ex post facto design was adopted and the data for the study was collected from the annual reports and accounts of the firms listed under industrial goods sector and oil & gas sector of the Nigerian Exchange Group (NGX)for the period of 2015-2022. Panel Least squares regression model was used in the data analysis and the results of the study show a significant and positive association between board gender diversity (BGD), board nationality diversity (BND), board ethnicity diversity (BED) and tax savings of listed financially troubled firms in Nigeria at 1% -5% significant level. The study therefore concludes that board diversity ensures corporate tax savings. The study recommends that firms should increase the number of female directors in the board as high proportion of female directorship presence ensures corporate tax savings so also the number of ethnic group in the board as it ensures ease resuscitation of financially troubled listed firms in Nigeria. A balanced approach towards the hiring of foreign directors was recommended for listed firms in Nigeria. With this development, corporate tax savings would constantly be maintained.

Political connections, board ethnicity and value relevance in Mauritius

PurposeThe paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius.Design/methodology/approachThis study is based on a sample of 541 Mauritian-listed firm-year observations for 2001–2016. Financial and board diversity data have been collected using the listed firms’ annual reports and from reports published by the Stock Exchange of Mauritius. Political connection data was derived from the directory of Chief of State and Cabinet members. The research hypotheses were empirically tested using a modified Ohlson (1995) price model.FindingsThis study shows that political connections negatively impact the value relevance of earnings and book value. The authors find that firms with Franco-Mauritian directors will constrain political connections’ negative impact. The authors find contrasting results for Indo-Mauritian directors since they form an integral part of the government in Mauritius.Originality/valueThis study contributes to the scarce accounting literature in Mauritius. Firstly, no study has investigated the relationship between the value relevance of accounting information and political connections in Mauritius. Secondly, Mauritius’s capital market is dominated by a non-indigenous ethnic group, Franco-Mauritians, who remain the economic elite. Hence, Mauritius presents an opportunity to bring forth another important aspect in the capital market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature.

The Impact of Board Ethnic Diversity on Executive Pay-to-Performance Sensitivity: Australian Evidence

The Impact of Board Ethnic Diversity on Executive Pay-to-Performance Sensitivity: Australian Evidence

The Effects of using Pictures on EFL Learners’ Vocabulary Retention

Innovation is necessary for improvement. This inspirational saying triggered the author to try new things for enhancement. This study explored the effect of using pictures to instruct vocabulary in EFL classrooms. At the same time, the EFL students’ attitudes toward this instruction were also examined. To have the data for the study, a group of 70 seventh-graders at Duyen Hai Ethnic Boarding Junior High School in Tra Vinh province were recruited as participants. The study had two parts. The first part of the study dealt with the intervention of vocabulary instruction in the two groups of students. 35 students were chosen for the experimental group, and the other 35 for the control group. The experimental group was exposed to vocabulary instruction with pictures while the control group was taught with the traditional vocabulary teaching method (without using pictures). Both groups had undergone the pretest, posttest, and delayed tests. The results showed that both groups’ scores on vocabulary tests improved, but the experimental group’s scores were higher than that of its counterparts. Then, the study also had the result of the experimental students’ attitudes toward the intervention of using pictures to teach vocabulary. They had a positive attitude toward this teaching strategy. Finally, based on the results of the study, some suggestions and limitations of the study were proposed.

BOARD ETHNICITY AND SUSTAINABILITY REPORTING

The aim of this study is to investigate the relationship between board ethnicity and sustainability reporting of listed deposit money banks in Nigeria from the period 2013–2020. The study examined the impact board members’ interaction from major and minor ethnic groups have on the sustainability reporting of listed deposit money banks. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that the proportion of directors from HAUSA ethnic group have a positive influence on sustainability reporting; while the proportion of directors from YORUBA ethnic group negatively affects sustainability reporting. Furthermore, on the example of major and minor ethnic groups, it was found that the presence of directors from HAUSA and YORUBA ethnic groups; and HAUSA, YORUBA, IGBO and MINOR ethnic groups have negative and significant impact on sustainability reporting of listed deposit money banks in Nigeria. The study concluded that banks should employ the services of directors from both major and minor ethnic groups to improve the extent of sustainability reporting. Also, financial institutions, specifically deposit money banks should increase the representation of directors from IGBO and MINOR ethnic groups.

Imagining language policy enactment in a context of secrecy: SDG4 and ethnic minorities in Laos

ABSTRACT This article explores policy enactment processes in relation to the United Nations’ Sustainable Development Goal 4 (SDG4), particularly its emphasis upon ensuring inclusive and equitable quality education. Specifically, as part of SDG4 in Laos, the research reveals how medium-of-instruction policy was enacted in relation to ethnic minorities, focusing upon three groups of policy actors in the Lao context – policymakers involved in developing education language policy; donor agencies that provided funds to support education reform in Laos, and; school teachers in an ethnic minority boarding school who were charged with enacting the policy. The findings, informed by relevant theorising about imagined communities and secrecy, including in the Lao context, revealed the central role of secrecy in this enactment process. The findings showed three types of secrecy at play which influenced policy actors’ imaginations and enactments of ethnic minority education in response to SDG4 in Laos: secrecy to create the image of national unity; secrecy arising from fear of reprisal, and; secrecy to safely resist dominant policy discourses. The research has implications for how global policy reforms, such as SDG4, are actually made sense of in low-income country contexts where such reforms are enacted.

Audit fees, board ethnicity and board independence: evidence from South Africa

PurposeThe purpose of this paper is to examine the relationship between ethnic diversity on corporate boards and audit fees in the context of South Africa. Additionally, this paper investigates how the interaction between board ethnicity and board independence affects audit fees.Design/methodology/approachThis study uses a quantitative research method with a panel data analysis to test proposed hypotheses. This study’s sample consist of listed firms on the Johannesburg Stock Exchange (JSE) from 2003 to 2018.FindingsThis study finds that firms with more Black directors on corporate board have higher audit fees. It also shows that the positive relation between board independence and audit fees is more pronounced for firms with greater ethnic diversity on corporate boards. Further, this study finds that the presence of Black directors on corporate board can increase board effectiveness. Lastly, firms with more Black directors on corporate board tend to be audited by Big N auditors. The findings of this study illustrate the implication of an equity narrative to board diversity for organisational outcome.Research limitations/implicationsThe results reported in this paper have both practical and policy implications regarding the presence of ethnic diversity on corporate boards. The findings also suggest that there is a need to establish an appropriate balance of ethnic diversity on corporate boards as part of regulatory reform. Regulators should be aware of the positive impacts of the requirement for board diversity on corporate boards.Originality/valueTo the best of the authors’ knowledge, this is the first study to examine whether the presence of Black directors on corporate boards affects audit fees. It also investigates the interaction effects between the presence of Black directors on the board and board independence.

THE DIETARY INTAKE OF ETHNIC MINORITY STUDENTS AT TWO ETHNIC BOARDING JUNIOR SECONDARY SCHOOLS IN THÁI NGUYÊN PROVINCE

Objective: To assess the dietary intake of ethnic minority students at two ethnic boarding junior secondary schools of Thai Nguyen province in 2019.
 Research subjects and methods: The study was conducted according to the descriptive method, cross-sectional design on ethnic minority students and their dietary intake at two ethnic boarding junior secondary schools of Thai Nguyen province. Using pre-designed questionnaires to collect demographic information, frequency of eating and using the food weight method to determine the total energy and nutrient composition in the dietary intake.
 Results: The total dietary energy of students (1939 ± 327.0) was insufficient compared to the recommended needs, only 88.1% in male and 94.6% in female. Energy from lipid (23.4%) provided enough compared to the recommended needs, however, the energy from protein (17.8%) provided an excess and from carbohydrates (58.8%) was lacking compared to the recommended needs. The rate between the three energy-producing substances (17.8:23.4:58.8) was not reached compared to the recommended needs (14:20:66). Lipid, animal lipid, vegetable lipid provided enough compared to the recommended needs. While, protein, animal protein provided redundancy, vegetable protein and carbohydrates were lacking compared to the recommended needs. Substances that do not produce energy and fiber were mostly lacking in compared to the recommended needs. Only vitamin B1, vitamin B3 and zinc provided enough compared to the recommended needs. The rate of Ca/P was reasonable.
 Conclusion: The dietary intake of the ethnic minority students at two ethnic boarding junior secondary schools of Thai Nguyen province was not balanced and reasonable.

Gender and Ethnic Diversity, and Economic Value Added: Evidence from Government-Linked Companies

Board diversity was further emphasized in the revised Malaysian Code of Corporate Governance (MCCG) 2017, as this can allow for more board effectiveness in constructive debates and better decisions. With this recommended deliverable, the code believes that companies should perform and will be more equipped to face the ever-changing business environment and challenges. This study examines the influence of boardroom diversity on corporate performance using Government-Linked Companies (GLCs) in Malaysia as units of analysis. The study used secondary data of publicly listed GLCs in Malaysia for seven years (2012 to 2018). We used gender and ethnicity to proxy for boardroom diversity while economic value added (EVA) represents the company’s performance. We also used panel data multiple regression to analyze the data. After controlling for firm size and firm age, the empirical results revealed that board ethnicity is negatively and significantly related to firms’ economic performance. Board gender, however, provides insignificant results. We also find the firm size to be significant and positively related to EVA. This preliminary result on board composition requires further research on how Malaysian GLCs can address the MCCG’s recommended governance compliance, particularly on the monitoring roles of the board on firm performance.

Ethnicity and Corporate Boards: Evidence from a Developing Economy

The literature on corporate governance and institutional theory suggests that corporate governance responds to a broad array of institutional influences. In extending this literature, we adopt the Nigerian multi-ethnic institutional setting to understand how ethnicity influences boards and corporate governance. Employing an interpretivist qualitative methodology that includes 21 semi-structured interviews with two key stakeholder groups, i.e., board directors and regulators, we find the prevalence of a board ethnicity logic in the Nigerian corporate governance system. We uncover the drivers of this logic to include ethnocentric inclinations, government policy, colonialism, and the informal business environment. Furthermore, we show why and how this ethnicity logic conflicts with the legal system/regulatory framework. This research also allows us to examine the effects of the ethnicity logic on boards and corporate governance mechanisms such as whistleblowing.

School Social Work in Preventing Suicide Ideation Among Minority Ethnic Boarding Students in Vietnam

<i>Background and objective:</i> Adolescence is the time of greatest risk for the first onset of suicidal ideation. Suicidal ideation among adolescents is a public health problem in Vietnam, especially among ethnic minority students. This study described the prevalence of suicidal ideation among adolescents in mountainous areas of Vietnam. The paper recommended developing school social work activities to address mental health issues and prevent suicidal behaviours for the students. <i>Method:</i> In 2019, a school-based survey based on the GSHS questionnaire was conducted in one boarding school in Dien Bien province, Vietnam, and 164 students were included in the study. <i>Result and Conclusion: </i>Analysis revealed that out of a total of 164 students surveyed, 20/164 children have suicidal thoughts, accounting for 12.19%; in which male students intend to commit suicide are 7 (accounting for 35%), and female students with suicidal thoughts are 13 (accounting for 65%). Besides, the study found that schools had diverse activities to prevent student suicide such as directly supporting students through psychological counselling, awareness-raising, life skills education, organizing teacher training, strengthening the connection between families and schools. However, these activities have not achieved the expected effectiveness. This study recommends promoting the role of school social work in preventing and reducing student suicide in the area.

Not one but three decisions in sukuk issuance: Understanding the role of ownership and governance

This paper examines the determinants of three decisions modelled simultaneously: sukuk issuance, choice of a particular sukuk structure, and the volume of sukuk engagements. By using a sample of 736 non-financial listed Malaysian firms from 2008 to 2014, we test whether ownership structure and governance mechanism affect the different aspects of sukuk financing decision. In line with the monitoring hypothesis, we find that higher government ownership positively influences the decision to participate and to issue Murabaha sukuk with higher volumes. Aligned with the complementary hypothesis of corporate governance, we find that firms with a higher proportion of independent board member and superior audit-related governance are more likely to issue sukuk with higher volumes. Furthermore, board ethnicity influences the sukuk choice decision and prefers Musharakah sukuk.

Students of the Imaginary

This article applies the work of French psychoanalyst Jacques Lacan to interpret the experiences and struggles of students who attend Xinjiang classes, a Chinese government-funded ethnic minority boarding school program. The psychoanalytic domains theorized by Lacan are used in this article to argue that the decisions made by Xinjiang class students are subject to the desire of parents and ethnic community customs as much as they are to government policies. Students want to take advantage of their newfound opportunities in Eastern China, but they also want to please their parents and respect ethnic traditions. They oscillate between the desires of others and what they want for themselves, both of which cause them endless uncertainty and anxiety.

DEVELOPING LEADERSHIP CAPACITY OF INFORMATION TECHNOLOGY APPLICATION IN TEACHING AT ETHNIC MINORITIES BOARDING SECONDARY SCHOOLS IN DAK LAK PROVINCE IN THE CURRENT PERIOD Situation and problems raised

Application of ICTs in teaching in ethnic minority boarding secondary schools in Dak Lak province has been implemented relatively extensively and achieved certain results. However, the application of IT in teaching still faces many difficulties and is not synchronized in all regions. Although aware of the role of IT application in teaching, it has not become an indispensable need. The majority of teachers are not sure about the process of applying IT in teaching, individual and discrete working ways; The sharing and exchanging of knowledge are not regular, so the expansion of knowledge is limited. It can be seen that ethnic minority boarding secondary schools in Dak Lak province have mostly stopped at the policy of applying IT in teaching, there are still lack of specific measures to influence and connect teachers. with learners, have not created a motivation for the application of IT in teaching, have not selected practical and focused application contents, and have not organized leadership to apply IT in teaching in a scientific and effective way. Therefore, there has not been a clear change in IT application in teaching at secondary schools for secondary education in Dak Lak province. Therefore, the organization of researching the current situation of developing leadership capacity in information technology application in teaching at ethnic minority boarding schools for secondary schools in Dak Lak province has proposed a solution system. measures to develop leadership capacity in the application of information technology in teaching in ethnic minority boarding schools for junior high schools is an important and urgent issue that has been posed in the context of the current industrial revolution 4.0. now on.