Purpose The purpose of this paper is to identify hurdles in women’s rise up the organizational ladder through the epistemic concept of the glass ceiling phenomenon. The secondary aim is to determine how the glass ceiling effect results in women’s failure to secure equal representation in high-ranking executive positions in comparison to males. The study intends to come up with empirical evidences to advance plausible justifications and support for the organizations to manage their workforce with the sense of egalitarianism. Design/methodology/approach The questionnaire is administered to a sample of 210 respondents including CEOs, directors, managers, assistants, accountants, doctors and teachers from public and private sectors. The variables that influence the glass ceiling phenomenon are gender (female) represented on the board of directors (BODs), stereotypical behavior and training and development of females to measure the glass ceiling effect. Further, this influence is examined regarding the selection and promotion of the females as candidates, as well as female effectiveness at work. To verify the glass ceiling phenomenon, multiple linear regression analyses with the ordinary least square method are used. Findings Drawing on the perspective of the social role theory, the authors identify plausible causes of the glass ceiling phenomenon in the Asian context. The results show the presence of glass ceiling, particularly characterizing its effects on the selection and promotion of the female candidates and their effectiveness. The authors found that glass ceiling was negatively related to both female effectiveness and “selection and promotion.” It was also identified that research variables such as lesser women’s representation on the BODs, training and development and stereotypical attitude toward women promote glass ceiling. Research limitations/implications The larger sample and data collection from different cultures would have assured more generalizability. The glass ceiling is affected by numerous variables; other factors can also be explored. Practical implications Organizations must consider competitive females in their selection and promotion decision making. Asian countries, especially developing countries such as Pakistan, need to develop policies to encourage active participation of the female workforce in upper echelon. The equal employment policies will reduce the dependency ratio of females, consequently driving the country’s economic growth. Social implications Societies need to change their stereotype attitudes toward women and encourage them to use their potential to benefit societies by shattering glass ceilings that continue to place women at a disadvantage. Developing a social culture that advances women empowerment will contribute to social and infrastructure development in Asian countries. Originality/value This paper adds a thought-provoking attitude of organizations in South Asia, especially in Pakistani societies that play a role in creating a glass ceiling, more so to shatter it even in 2016. This study compels firms in Pakistan and other Asian regions to use unbiased practices by investigating the impact of glass ceiling on female effectiveness that has not previously been conducted in the Asian context. To the best of the authors’ knowledge, the study of glass ceiling in Pakistani context is first in the literature.

Background: The purpose of this study is to present a broad-brush picture based on empirical evidence on the role of hindrance stressors, motivation, and cultural novelty in expatriate adjustment. Drawing on trait activation theory, this study examines the moderating role of extraversion in enhancing cultural adjustment to achieve positive work engagement and organizational citizenship behavior (OCB) by expatriates. Methods: We gathered data using a sample of 458 eastern expatriates with current international assignments in different countries around the world. They completed questionnaires sent to them using online platforms for expatriates. Results: The results reveal that hindrance stressors and intrapersonal motivation significantly predict adjustment. Adjustment plays a partially mediating role in achieving OCB and expatriate work engagement. However, this work engagement is stronger when adjustment is used as a mediating factor. Surprisingly, our results provided paradox role of extraversion in predicting adjustment which was somewhat in contradiction to our hypothesized direction of moderating effect. Conclusion: Our research puts forward strategies for international business organizations when assigning business expatriates, especially in novel cultures. Our research provides valuable information about expatriates’ context for international organizations planning for the accomplishment of their assignments in distant cultures.

IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and owners, management equity incentives can alleviate the conflict of interests brought about by the separation of powers and, therefore, may influence corporate tax avoidance.Objectives and methodsWe examine the relationship between management equity incentives and corporate tax avoidance from both theoretical and empirical perspectives by using data from Chinese A-share listed companies from 2016 to 2020. Firstly, the effect of management equity incentives on tax avoidance is theoretically and normatively analyzed. Secondly, examine the effectiveness of moderating the effect of internal control and distinguishing the ownership of enterprises’ nature through regression analysis.Results(1) There is a positive relationship between management equity incentives and corporate tax avoidance which means, more the stock incentive offered to executives, the more likely corporations are to pursue tax avoidance strategies aggressively. (2) Internal control deficiencies enhance the positive relationship between equity incentives and enterprise tax avoidance behavior. Therefore, in Chinese enterprises, the lack of an internal control system and the failure of internal control measures are prevalent, and such loopholes can intensify the tax avoidance behavior that arises when executives are subject to equity incentives. (3) The influence of management equity incentives on enterprise tax avoidance behavior is greater in state-owned (SOE) than private enterprises. State-owned enterprises are more likely to increase enterprise tax avoidance behavior when management is subject to equity incentives for reasons such as strict performance requirements, lower regulatory oversight, and less interference from negative information. Finally, our findings have significant implications for policymakers/regulators, public companies, investors, standard setters, managerial labor markets, and the welfare of the overall economy.