Table 2

Basic description

NumberAuthorSample sizeLocationDesignUsed WLB policiesFinancial performance measure
1Akter et al. (2019) 117AustraliaCross-sectionalWLB policies in generalProfit margin
2Akter et al. (2021) 192AustraliaCross-sectionalWLB policies in generalNet income, operating revenue
3Ali and French (2019) 248AustraliaCross-sectionalWLB policies in generalROA
4Avgar et al. (2011) 173United KingdomCross-sectionalWLB policies in generalFinancial management indicator
5Bae and Skaggs (2017) 2118South KoreaPanel dataWLB policies in generalNet income per employee
6Baker et al. (2021) 367AustraliaCross-sectionalWLB policies in generalOperating revenue, profit before tax
7Berkery et al. (2017) 1064France, Germany, Hungary, Ireland, Italy, Sweden, United KingdomCross-sectionalJob sharing, Flexible working hours, Working from homeSelf-assessment
8Berkery et al. (2020) 1064France, Germany, Hungary, Ireland, Italy, Sweden, United KingdomCross-sectionalFlexible working hours, Working from homeSelf-assessment
9Bloom et al. (2011) 450France, Germany, United Kingdom, United StatesCross-sectionalWLB policies in generalROCE, log of sales, log of employees, log of capital, log of material costs, log of sales per employee, log of capital per employee, log of material costs per employee
10Giardini and Kabst (2008) 118 and 179GermanyPanel dataWLB policies in generalSelf-assessment
11Klindžić and Marić (2019) 171CroatiaCross-sectionalFlexible working hours, Working from homeSelf-assessment, ROA, ROE, log of revenue per employee
12Kotey and Koomson (2019) 602AustraliaCross-sectionalFlexible working hours, Job sharing, Working from home, Time in lieu, banking hoursROL
13Lee and DeVoe (2012) 6322CanadaPanel dataFlexible working hoursLog of before tax profits
14Liu and Wang (2011) 204TaiwanPanel dataWLB policies in generalLog of sales per employee
15Martínez-León et al. (2019) 148SpainCross-sectionalWLB policies in generalEBIT, ROA
16Ngo et al. (2009) 161Hong KongCross-sectionalWLB policies in generalSelf-assessment
17Odriozola and Baraibar-Diez (2018) 160SpainCross-sectionalWLB policies in generalROA
18Perry-Smith and Blum (2000) 527United StatesCross-sectionalWLB policies in generalSelf-assessment, profit-sales growth
19Shin and Enoh (2020) 4070CanadaPanel dataWLB policies in generalOperating margin
20Whyman and Petrescu (2015) 135United KingdomCross-sectionalFlexible working hours, Job sharing, Working from homeTotal turnover
21Wilkin and Connelly (2015) 93CanadaPanel dataWLB policies in generalROA
22Wood and de Menezes (2010) 2295United KingdomCross-sectionalWLB policies in generalSelf-assessment

Source(s): Authors own creation

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