Table 3

Key findings

AuthorKey findingsStatistical testStrength of effectR2
Akter et al. (2019) Positive effect of WLB policies on financial performanceHierarchical multiple regressionr = 0.23 (WLB policies and perceived performance)
r = 0.39 (WLB policies and profit margin)
0.04–0.12
Akter et al. (2021) Positive effect of WLB policies on financial performanceHierarchical multiple regressionr = 0.20 (WLB policies and operating revenue)
r = 0.29 (WLB policies and net income)
0.15–0.51
Ali and French (2019) Positive effect of WLB policies on financial performance only when moderator is usedHierarchical multiple regressionr = 0.23 (WLB policies and ROA, when moderator is used)0.12
Avgar et al. (2011) Positive effect of WLB policies on financial performanceHierarchical multiple regressionr = 0.131 (WLB policies and financial performance)0.017
Bae and Skaggs (2017) Non-significant effect of WLB policies on financial performancePanel data methodsNANA
Baker et al. (2021) Positive effect of WLB policies on financial performanceHierarchical multiple regressionr = 0.231 (WLB policies and operating revenue)
r = 0.217 (WLB policies and profit before tax)
0.103–0.106
Berkery et al. (2017) Significant associations between bundles of WLB policies and financial performanceHierarchical cluster analysisNANA
Berkery et al. (2020) Flexible working hours has a positive effect and working from home has a negative effect on financial performancePath analysisr = −0.13 (Home based work and profitability)
r = 0.26 (Flexible working arrangements and profitability)
0.185
Bloom et al. (2011) WLB policies are only positively correlated with better financial performance if management quality omittedHierarchical multiple regressionNANA
Giardini and Kabst (2008) Non-significant effect of WLB policies on financial performanceHierarchical linear regressionNANA
Klindžić and Marić (2019) Working from home has positive effect on financial performanceChi-square testp = 0.085 (Home based work and productivity)NA
Kotey and Koomson (2019) Positive and negative effects of specific WLB policies on financial performanceMulti-level analysesB = −0.16 - 0.1 (Flexible working arrangements and ROL for all firm size group)
B = −0.05 - 0.15 (Job sharing and ROL for all firm size group)
B = −0.15 - 0.03 (Time in lieau and ROL for all firm size group)
B = −0.09 to −0.03 (FLexi leave and ROL for all firm size group)
B = −0.05 - 0.06 (Banking hours and ROL for all firm size group)
NA
Lee and DeVoe (2012) Positive and negative effects of flexible working hours on financial performanceFixed effects regression analysisr = −0.301 - 0.185 (Flexible working hours and profits)
r = −0.025 - 0.015 (Flexible working hours and revenue)
0.47–0.94
Liu and Wang (2011) Non-significant effect of WLB policies on financial performanceHierarchical linear regressionNANA
Martínez-León et al. (2019) Positive effects of flexible working hours on financial performanceHierarchical linear regressionr = 0.288 (Time reduction practices and ROA)
r = 0.189 (Flexible working arrangements and ROCE)
r = 0.124 (Flexible working arrangements and ROA)
0.223–0245
Ngo et al. (2009) WLB policies have significant impact on financial performance only through organizational climateStructural equation modelingNANA
Odriozola and Baraibar-Diez (2018) Non-significant effect of WLB policies on financial performanceHierarchical linear regressionNANA
Perry-Smith and Blum (2000) Positive effect of WLB policies on financial performanceMultivariate analysis of covarianceF = 3.51–4.07NA
Shin and Enoh (2020) Positive effect of WLB policies on financial performanceHierarchical linear regressionr = 0.01 (WLB policies and profitability)0.92
Whyman and Petrescu (2015) Negative effect of part-time work and working from home on financial performanceHierarchical multiple regressionr = −0.82 (Part time work and financial turnover)
r = −0.725 (Home based work and financial turnover)
0.34
Wilkin and Connelly (2015) Non-significant effect of WLB policies on ROA after 4 years. Positive relationship between WLB policies and ROA after 2 yearsHierarchical linear regressionr = 0.25 (WLB policies and ROA)0.27–0.57
Wood and de Menezes (2010) Non-significant effect of WLB policies on financial performanceHierarchical linear regressionNANA

Source(s): Authors own creation

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