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The purpose of this research paper is to provide a model for reporting quality of financial information based on behavior of listed companies in Tehran Stock Exchange which is based on structural equation modeling approaches.

This study uses applied research and postsemi experimental method of data collection in the field of proofing accounting research with deductive–inductive approach. The statistical population of this study includes the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) are measured by observable variables of myopia, opportunistic behavior and overconfidence of managers. Reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification.

After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches, structural equations modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality of financial information.

Accountants have a critical and difficult responsibility of dealing with transactions and presenting them in the form of financial reports that can be used by interest groups to assess the performance of companies. This critical responsibility becomes meaningful when professional and ethical behaviors are the basis for disclosure of financial reporting. Based on the behavioral characteristics of disclosing financial reporting in emerging capital markets such as Iran, this study can be successful in developing new and theoretical literature in this field.

Corporate social responsibility (CSR) might be among the primary factors ensuring any organization’s survival, and disclosing its related information is very important. This research initially investigates the effect of managers’ behavior characteristics, including overconfidence, myopia and narcissism and corporate political ties on the disclosure of CSR. This study also aims to assess the mediating impact of political connections on the association between managerial personality traits and CSR.

The research sample included 129 listed companies on the Tehran Stock Exchange from 2013 to 2020. Behavioral managerers charecteristics. A multivariate regression method with combined data (firm-year) was used to test the research hypotheses.

The results show that overconfidence and managerial myopia cause the disclosure of CSR to decrease. Managers’ overconfidence and short-term attitudes lead to a decrease in the level of CSR activities of the companies and their disclosure, respectively, 0.021 and 0.025. However, the existence of narcissism in managers and having political ties by companies may lead to an increase in the disclosure of the CSR, respectively, around 0.089 and 0.02. Further findings also indicate that political connections may motivate narcissistic managers to increase CSR disclosure near 0.037. However, the results document no significant impact of political ties on the relationship between managerial overconfidence and myopia with CSR involvement.

According to the findings, the authors recommend to stockholders that employing narcissistic managers and improving political connections might be two effective strategies to enhance the level of CSR engagement. One of the critical limitations of the current paper might be its generalizability. As Iran is an emerging and fossil fuel seller country, its institutional settings may significantly differ from those of developed and industrial nations. Thus, the readers of these nations must consider such an important issue.

For the first time, to the best of the authors’ knowledge, this research has investigated the moderating effect of political ties on the association between management behavioral characteristics and the level of fulfilling CSR by listed companies.

This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes, the study aims to unravel the complexities underlying tone variations in Management Discussion and Analysis (MD&A) reports. Through this exploration, the research seeks to contribute to understanding ethical considerations in corporate communications and provide insights into the nuanced interplay between personal, job-related and psychological factors influencing CEO disclosure tone.

The study utilises a dataset comprising 1,411 MD&A reports from 143 companies listed on the Tehran Stock Exchange between 2012 and 2021. Multiple regression analyses with year- and industry-fixed effects are employed to examine the relationships between CEO gender, tenure, duality, ability and psychological attributes such as narcissism, myopia, overconfidence and tone inconsistency. Data analysis involves MAXQDA software for analysing MD&A reports and Rahavard Novin software for document analysis, supplemented by audited financial statements.

The findings reveal significant relationships between CEO characteristics, psychological attributes and tone inconsistency. Female CEOs exhibit reduced tone inconsistency, contrasting with previous research trends. CEO tenure correlates negatively with tone inconsistency, whereas CEO ability shows a positive correlation, indicating a nuanced relationship with performance. However, CEO duality does not exhibit a significant association. Psychological attributes such as narcissism and myopia are positively associated with tone inconsistency, while no substantial connection is found with managerial overconfidence.

This research contributes to the inaugural exploration of CEO disclosure tone inconsistency through a behavioural lens, advancing measurement precision in the field. By delving into CEO characteristics and psychological attributes, the study offers unique insights into the roots of tone inconsistency. Applying comprehensive lexicon and phraseology enriches the methodological approach, fostering dialogue among diverse stakeholders and adding distinct perspectives to the discourse on ethical issues in business. Through its meticulous examination of behavioural underpinnings, this study becomes a catalyst for reflection, dialogue and progress in corporate communications and ethical considerations.

In Iran the role of entrepreneurs in developing communities is considered to be a special issue by planners and policy‐makers; thus the aim of this paper is to explore and examine some of the main structural, behavioural and environmental barriers faced by entrepreneurs in Iranian public industrial corporations.

A survey (questionnaires and interviews), observation and available documentation formed the main methods (triangulation) for the generation of relevant data. Thirteen public organisations responsible for social affairs in the country's budget document were involved. Using an unlimited sampling formula and a categorised random sampling method 220 organisations were accessed, from which 169 questionnaires were received and analysed.

There is a direct relationship between managerial characteristics and organisational entrepreneurship. Also, there is a significant correlation between employees' characteristics and organisational entrepreneurship in public social cultural organisations. However, a host of constraints such as low income and a lack of research have caused a decrease in organisational entrepreneurship.

The survey is concerned with managers in public organisations. Future studies should include private‐sector organisations, which ought to provide a basis for comparative analysis.

There is a need for sustained structural and managerial reform. To achieve this, realistic human resource development policies should be formulated which lead to changes of attitude and behaviour in managers.

This is a first attempt to study managers and their entrepreneurial tendencies in public sector organisations. It has policy implications for future development of the sector.

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Introduction In the management literature there are numerous discussions of how managers may be affected by their cultural and social backgrounds as well as by behavioural and economic factors. The family structure and the relationship between family members, rate of acceptance of authority in the society, economic condition and overall standard of living, as well as personal and behavioural characteristics of managers contribute to differences in their management styles in different nations. Despite this general proposition about the factors which affect management styles, studies dealing with practices in developing countries are virtually non‐existent. Whatever is available for one country or one industry, specific studies demonstrate very little managerial orientation. The purpose of this article is to point out management styles prevailing among managers of both private and public sectors of the Middle Eastern countries, particularly Turkey. To this end, applicability of different management systems is discussed and managerial implications are suggested for orderly decision‐making purposes.

To critique individual learning experiences in organization, explore the role people play in inhibiting learning in organization and explore theories of individual learning as “theories in use”, drawing on a metaphor of steps and dance.

Based on a subjective qualitative approach engaging in semi‐structured interviews with individual participants and narrative data analysis. A metaphor of “steps” and “dance” is used to analyse narrative data and theories “in use”; the “steps” imply a fixed form which constrains the individual within the confines of the job role, while the “dance” relates to a fluidity and flexibility which enables individuals to express movement and therefore learning.

Empirical data reveal a level of “not learning” in practice and raise the significance of both upward and downward feedback and questioning in learning levels. Results highlight the management‐employee relationship and the crucial role of managers in unlocking or inhibiting individual learning. In “Scriptorg” individuals are trapped in a cycle of “not learning” or at best single loop learning; new steps are inhibited by the management approach and there is no evidence of “dancing” in learning terms.

The paper examines theoretical insights in practice through case study exploration to highlight the significance of managers in inhibiting individual learning in organization and reinforces that practitioners should focus on interventions that unlock managerial learning, addressing the psychological and behavioural characteristics of managers, consequently enabling individuals to dance.

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.

This chapter investigates whether core competence of managers and their expansive (vs. specialized) managerial style affects firms' innovative ability, capacity, and efficiency. Using exogenous CEO departures as a natural experiment, it establishes a causal link between managerial capability and innovation. Importantly, it reveals that firms with talented managers receive significantly more nonself citations; make significantly lower self-citations and lesser citations to the others, indicating novel and explorative innovation achievements. Also, managers with higher general (specialized) ability are cited more (less) by patents from a wider range of fields. Lastly, career concern is identified as a mechanism linking higher ability and innovation.