... areas where the attention of the policymakers should be directed. A better accountability from the government is needed on their efforts to encourage inclusion of indigenous businesses. Originality/value This paper extends the literature by considering inclusivity challenges for ethnically...

...: the proportion of women directors on the board, to present gender diversity and the proportion of Bumiputras directors, to represent ethnic diversity. Design/methodology/approach This study has used a panel least squares to test the relationship between board diversity and total directors’ remuneration...

...Rachel F. Baskerville; Katharine Wynn-Williams; Elaine Evans; Shirley Gillett Purpose – The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region. Design/methodology/approach...