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The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM).

This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed on the CAC All-Tradable index during the period of 2008–2015. The study initiates with a Granger causality examination on the unbalanced panel data and employs a dynamic panel approach with the generalized method of moments (GMM). It further estimates the empirical models simultaneously using the three-stage least squares (3SLS) method and the iterative triple least squares (iterative 3SLS) method.

The estimation of our various empirical models confirms the presence of a bidirectional causal relationship between DP and EM.

Our study highlights the prevalence of EM in the French context, particularly within DP. It underscores the need for regulatory bodies, the Ministry of Finance, external auditors and stock exchange organizers to prioritize governance mechanisms for improving the quality of financial information disclosed by companies.

This research is, to the best of our knowledge, the first is to extensively investigate the reciprocal causal relationship between DP and EM in France. Previous studies have not placed a significant emphasis on exploring this bidirectional link between these two variables.

Most past studies on studentsʼ entrepreneurial intention tend to focus on the phenomenon in developed countries.There is limited research on entrepreneurial intention of university students from developing nations. This article intends to close this gap by providing some insights into students℉ entrepreneurial inclination in a developing country, Malaysia. A total of 234 students from three faculties at both graduate and undergraduate levels were surveyed to examine their entrepreneurial inclination and also to examine the relationship between their demographic and social characteristics with entrepreneurial inclination.The study found strong entrepreneurial inclination among the students. Significant difference was found between students studying part time and full time and their entrepreneurial inclination. Significant difference was also found between the type of program enrolled in and students℉ entrepreneurial inclination. Further analysis and other findings were reported and recommendation for future research are been put forth in this article.

In the age of digital media, customers have access to vast digital information sources, within and outside a company's direct control. Yet managers lack a metric to capture customers' cross-media exposure and its ramifications for individual customer journeys. To solve this issue, this article introduces media entropy as a new metric for assessing cross-media exposure on the individual customer level and illustrates its effect on consumers' purchase decisions.

Building on information and signalling theory, this study proposes the entropy of company-controlled and peer-driven media sources as a measure of cross-media exposure. A probit model analyses individual-level customer journey data across more than 25,000 digital and traditional media touchpoints.

Cross-media exposure, measured as the entropy of information sources in a customer journey, drives purchase decisions. The positive effect is particularly pronounced for (1) digital (online) versus traditional (offline) media environments, (2) customers who currently do not own the brand and (3) brands that customers perceive as weak.

The proposed metric of cross-media exposure can help managers understand customers' information structures in pre-purchase phases. Assessing the consequences of customers' cross-media exposure is especially relevant for service companies that seek to support customers' information search efforts. Marketing agencies, consultancies and platform providers also need actionable customer journey metrics, particularly in early stages of the journey.

Service managers and marketers can integrate the media entropy metric into their marketing dashboards and use it to steer their investments in different media types. Researchers can include the metric in empirical models to explore customers' omni-channel journeys.

The purpose of this article is to investigate the relationship between gender, innovation and growth in Italian innovative start-ups.

This is a quantitative study based on a sample of more than 4,600 Italian innovative start-ups. In order to ascertain whether female-led firms that invest more in innovation grow more than their male-led counterparts, sales growth is analysed through a fixed-effects regression over the period 2015–2019. Propensity score matching is also used to check for potential selection bias.

Results reveal that innovation is crucial for start-up growth and, most importantly, that female entrepreneurs exploit the potential of innovative activities for their firm’s growth better than their male peers.

The results provide important evidence on the link between gender and innovation and how these two elements interact for the growth of firms in their early life. Results also provide insights for policymakers to use in designing programs for promoting female entrepreneurship and participation in science.

This work sheds new light on the roles of gender, age and expatriation type—self-initiated expatriate (SIE) vs. assigned expatriate (AE)—by applying the transactional theory of stress and coping (and a validated measurement tool) to the expatriation experience.

Based on quantitative data from 448 expatriates, the authors examined the coping mechanisms (cognitions and actions) employed by senior and younger expatriates, females and males and SIE and AEs when they face hardships while working abroad.

Younger expatriates display less active problem-solving coping, planning, and restraint and consume more alcohol and drugs. Female expatriates express their emotions and use social support more than their male counterparts. SIEs rely on emotional social support more than AEs.

Recognizing that individual repertoires of responses to expatriate challenges are bounded by personal characteristics—such as age, gender, and expatriation type—should improve efforts to support expatriates. This research suggests that expatriate support should be tailored. It offers indications on who needs what.

This work provides a fresh perspective and new insights into classic topics (age, gender, and expatriation type). Individuals react differently abroad. They have different resources and face different demands (to a certain extent) that lead to different coping reactions. Older people manage their emotions better, and female expatriates and SIEs gather and use support; these abilities are assets abroad.

This study aims to investigate the effects of open innovation (OI) and big data analytics (BDA) on reflective knowledge exchange (RKE) within the context of complex collaborative networks. Specifically, it considers the relationships between sourcing knowledge from an external environment, transferring knowledge to an external environment and adopting solutions that are useful to appropriate returns from innovation.

This study analyzes the connection between the number of patent applications and the amount of OI, as well as the association between the number of patent applications and the use of BDA. Data from firms in the 27 European Union countries were retrieved from the Eurostat database for the period 2014–2019 and were investigated using an ordinary least squares regression analysis.

Because of its twofold lens based on both knowledge management and OI, this study sheds light on OI collaboration modes and highlights the crucial role they could play in innovation. In particular, the results suggest that OI collaboration modes have a strong effect on innovation performance, stimulating the search for RKE.

This study furthers a deeper understanding of RKE, which is shown to be an important mechanism that incentivizes firms to increase their efforts in the innovation process. Further, RKE supports firms in taking full advantage of the innovative knowledge they generate within their inter-organizational network.

This paper aims to investigate the relationship between microfinance institutions (MFIs) governance and performance.

Using a sample of 215 MFIs from six South Asian countries over the period from 2005 to 2009, the authors examine the effect of chief executive officer (CEO) duality, board size, female CEO, urban market coverage, bank regulation and lending type on financial and social performance of MFIs.

The findings provide evidence that, on the one hand, empowered CEO, large board size and individual lending improve the MFI financial performance and, on another hand, bank regulation and serving in the urban market have a significant association with MFIs’ social performance. In an additional analysis, the authors also test this relationship before, during and after the financial crisis of 2007. During crisis period, MFIs’ individual lending reduces the operational cost and bank regulation increases the average loan size in South Asian MFIs.

Those studies that are presented in the literature review conclude their result on the bases of global, European, East African and specific to some countries sample. There is no study presented in the whole literature on South Asian sample, in which all countries really face the problem of poverty.