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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 study strives to better understand resistance to chatbots in the banking sector. To achieve this, it proposes a model based on the paradigm of resistance to innovation and the complexity theory. In addition, it explores the role of gender in relation to chatbot resistance.

Data are collected in France using a snowball sampling technique. The sample is composed of 385 participants. FsQCA is used to identify all possible combinations of usage, value, risk, tradition and image barriers, as well as two gender conditions that predict resistance to chatbots.

The results reveal that the sample provides four possible solutions/combinations that may explain resistance to chatbots. These are: (i) a combination of usage, value, risk and tradition barriers, (ii) a combination of value, risk, tradition and image barriers, (iii) a combination of usage, value, risk and image barriers, along with the male gender and (iv) a combination of usage, value, tradition and image barriers, along with the female gender.

This study provides valuable and straightforward theoretical and managerial implications. The proposed solutions suggest a deep understanding of chatbot resistance. Chatbot developers and marketers can highly benefit from these findings to enhance user acceptance.

In this study, barriers are envisioned within the larger context of innovation resistance. The interactions among barriers causing resistance to chatbots are examined through the lens of the complexity theory, while the data analysis employs the fsQCA approach. Furthermore, this study sheds light on the role of gender in explaining chatbot resistance in the banking sector.

Sustainable tourism development is currently a practice for most destinations in the world. It is associated with conceptualizing, implementing, and monitoring policies and programs with balanced economic, sociocultural, environmental, and politico-administrative implications. It is manifested through understanding and integrating the significance of tourism resources, specifically sites and attractions, and the perspectives of primary and secondary stakeholders. This book chapter explicated the significance and implementation of value and rights-based approaches to tourism development through the case of the Samar Island Natural Park (SINP) in the Philippines. It highlighted the value of SINP based on its natural and cultural heritage significance and the perspectives of People's Organizations as tourism front liners of SINP. In the end, a Sustainable Tourism and Strategic Development Framework was explained as the by-product of interconnecting the value and rights-based approaches. The discourse recognizes the interaction between preserving the park's natural integrity and maximizing its tourism potential for the benefit of the local communities and also examines the different aspects of SINP – its vibrant ecosystems and rich cultural legacy, that set it apart as a unique destination.

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

The present work aimed to investigate the impact of sustainability committees’ (SC) effectiveness in the Indian context in light of the Companies Act 2013. Particularly, we examined the direct and indirect links between SC effectiveness and corporate social responsibility (CSR) performance through the mediating role of CSR strategy.

This research analyzed the effect of SC effectiveness on CSR performance and the mediating effect of CSR strategy on the link between SC effectiveness and CSR performance of Indian listed companies following the Indian Companies Act 2013. Accordingly, we analyzed 480 observations in eight years (2014–2021) using panel regression analysis to test our hypotheses.

Regulatory mechanisms, such as the Companies Act 2013, enhance corporate governance efficiency. In this context, we confirm prior findings of a positive relationship between SC effectiveness and a firm’s CSR performance. Moreover, SC effectiveness enhances CSR performance through CSR strategy implementation.

The originality of this study lies in establishing direct and indirect links between SC effectiveness and CSR performance in light of the Companies Act 2013. Therefore, this paper enriches the literature on corporate governance, CSR strategies, and sustainability performance.

While the entrepreneurship literature historically supported the idea that the center and finality of the research is the entrepreneur or the entrepreneurial firm, current developments highlight the importance of the context in which the entrepreneur or the entrepreneurial firm operates. This modern view challenges how the entrepreneurship field has been evolved and illustrates the transformation of the research that calls for an accurate overview of where the entrepreneurship field is going. This chapter aims at providing the historical evolution of the field of entrepreneurship by highlighting the state of the art, the main theories, the research gaps, the trends, the current research discussion, and where the field of entrepreneurship is going. Thanks to this historical view, scholars could learn of the origins of the field, how the research discussion has been evolved and how some popular trends appear or disappear and therefore find some research directions and a future research agenda for the future of entrepreneurship.

Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of environmental information disclosure (EID) implementation, as an essential part of a corporate environmental governance strategy, is impacted by the characteristics of the top management team (TMT). This paper aims to analyze the relationship between the demographic characteristics of the TMT (i.e. gender, age, tenure, educational level, and duality) and corporate EID.

Using data from listed construction corporations generated between 2014 to 2018 in China, this study employs the Tobit regression model to test the research hypotheses. Also, this study applies a novel analytical approach, necessary condition analysis (NCA), to conduct a series of additional tests.

The results reveal that tenure and educational level are significantly and positively related to EID, while gender, age, and duality in the executive role are not significantly related to EID. When considering the TMT size as a moderator, the TMT age is positively related to the corporate EID, and the size of the TMT acts as a moderator to weaken the positive effect of the TMT age on the EID. The NCA results show that TMT gender, age, tenure, and educational level are necessary when the levels of EID exceed 40%.

Our findings suggest that TMT characteristics have a relatively significant effect on corporate EID levels, which extends EID research to the construction industry. Corporate planners can endeavor to shape TMT characteristics to improve EID levels. The results of NCA provide insights into what TMT characteristics construction corporations need to satisfy in their pursuit of transparent EID, as well as the levels at which these characteristics are desired.

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also led tremendous damage to societies. Hence, policymakers and academic researchers have started to explore mechanisms to prevent improprieties in financial reporting and further enhance firm value. Using data from United States (US)-listed companies between 2000 and 2018, this article explores the effect of ex-military executives on earnings quality, the role of financial analysts in their interplay and the firm value implication of earnings quality driven by ex-military executives.

This study employs a firm fixed-effects model to validate the main conjecture and adopts the weighted least squares, Granger causality analysis, instrumental variable approach, propensity score matching, entropy balancing approach and dynamic system Generalized Method of Moments (GMM) estimator to address robustness and endogeneity issues.

Authors reveal that companies run by ex-military senior executives exhibit lower levels of accruals-based and real earnings management than those without. The effect of management military leadership on constraining earnings management is more prominent for companies with low analyst coverage, suggesting that the military experience of executives could be a substitute for external monitoring. Authors also find that these ethical managers alleviate the negative impact of earnings management on firm value and that companies managed by these managers exhibit higher firm performance.

This study highlights the importance of the intrinsic motivation behind the effect of military experience on senior managers' personalities and offers essential stakeholder-related implications regarding the effect of military experience. The military experience of senior managers helps facilitate the attainment of broader corporate governance and economic objectives.

This article adds new insights to the literature on the role of managerial military experience in decision-making processes, financial reporting outcomes and firm performance by employing the upper echelons and imprinting theoretical perspectives.

This study aims to investigate the association between the co-option of the chief financial officer (CFO) and dividend payments, assessing whether the talent of the CFO affects this association.

The empirical analyses were based on hand-collected data for 922 firm-year observations from 157 European listed firms, during the period 2013–2019. Empirical models, based on a two-step estimation procedure, involved the use of instrumental variables and the generalised moment method.

The results show that CFO co-option is negatively associated with the level of dividend payments. It was also found that the degree of CFO talent moderates the negative association between CFO co-option and dividend payments.

This investigation responds to the call for literature which examines how chief executive officer (CEO) – CFO relationships influence firms’ policies and outcomes. The study offers novel evidence for the individual-level characteristics of CFOs which are likely to reduce the effectiveness of CEO power and increase monitoring on corporate decisions on dividends.

The study sheds light on the effect of the interactions between CEOs and CFOs, which are important for investors’ expectations. In this regard, investors may be interested in the CFO profiles which may reduce CEO power over dividend policies.

Unlike previous research, which focused on CEOs, the authors are the first to shed light on the role of CFOs as key decision makers in influencing the dividend policies in modern corporations.