A growing body of empirical evidence suggests a positive link between boardroom gender diversity and corporate social responsibility (CSR) performance in developed economy firms. However, there is a paucity of evidence regarding whether this relationship holds true for developing economy firms. Relying on stakeholder and institutional theory, this study examines for a positive link between board gender diversity and enhanced corporate social performance of firms across three Asia Pacific emerging economies (Malaysia, Pakistan, and Thailand). We find a significant relationship between board gender diversity and enhanced adoption of CSR in these emerging markets. Given that emerging societies and their environments are often the most vulnerable to unethical corporate practices, our finding that female directors can play a strategic role in enabling firms to ethically manage their social responsibilities and sustainable practices has important policy implications for regulators and stakeholders. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

Purpose The main purpose of this paper is to examine the causes and interrelations between ownership composition and financial reporting quality of firms in the Asia-Pacific region. Design/methodology/approach The study uses panel data for 420 firms for the period 2011-2013 (three years) from Australia, Singapore, Malaysia, the Philippines and Pakistan. Findings Overall, the authors find that ownership concentration is positively associated with the financial reporting quality. However, institutional ownership and foreign ownership are positively associated with financial disclosure in developing countries. Further, the result indicates that institutional and public ownership is positively associated with financial reporting in developed countries. Among the control variables, the authors find that larger firms are negatively correlated with financial reporting quality in Asia-Pacific. Originality/value These results highlight the highly individualized effects of blockholders and the need for research to further understand the mechanisms through which shareholders impact financial reporting quality.

This study made an effort to build the Social Accounting Matrix for the Nigerian economy, which describes the income circular flow through the integration of the production with the income flows, including both the generation and the distribution of value added and the creation of final demand. Such database allows developing an extended input-output model and a Macro Multipliers analysis based on the technique of singular value decomposition. First, the analysis identifies the key sectors amongst the agricultural sectors that have significant interactions with the other commodities of the economy. Furthermore, the Macro Multipliers analysis is conducted in order to identify the interactions between policy objective (total output) and policy control (final demand) at a multi-sectoral level.

Much research has been devoted to examination of the financial easing policy of the European Central Bank (ECB). However, this study is one of the first to use a dynamic micro-founded model to investigate empirically the impact of the ECB's Quantitative Easing (QE) policy on consumption and investment by economic agents in Italy (households, government, firms, and the rest of the world). For this purpose, we constructed a Financial Social Accounting Matrix (FSAM) for the Italian economy for the year 2009 to calibrate a dynamic computable general equilibrium model (DCGE). This model allowed us to evaluate the direct and indirect impact of money flow on the behavior of consumption and investment. The findings of the study confirmed the positive impact of the ECB's monetary policy on the level of investment and consumption.

This study constructs a social accounting matrix for Nigeria for 2010. An extended multisectoral model is calibrated to analyze the backward (power) and forward (sensitivity) dispersion to identify the key industries in the economy and their importance to other industries in the economy. The study identifies financial services as one of the key industries of the Nigerian economy, highlighting its greater importance and role in boosting economic growth. Several policy options may be simulated to investigate the spillover effects in the whole economy.