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This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.

The authors test the relation between CEO narcissism and accounting conservatism for a sample of 907 US companies and their corresponding CEOs for the period between 2010 and 2018. The authors apply three established models of accounting conservatism and measure executives' narcissism using a non-intrusive approach ubiquitous in the literature.

The authors find that CEO narcissism is associated with speculative accounting practices in the form of timely recognition of positive news and more prudent financial reporting of anticipated negative news. The authors provide the first empirical evidence that, despite its well-known negative effects on corporate financial reporting, executive narcissism can also produce positive outcomes.

While managerial overconfidence has received much attention, the effects of executives' narcissism are still widely unexplored (Chatterjee and Hambrick, 2007). The authors thus contribute to the literature by investigating the relationship between CEOs' narcissism and accounting conservatism. The authors conjecture CEO narcissism should have a twofold effect on prudent financial reporting. On the one hand, CEOs' narcissism should be associated with low levels of unconditional conservatism due to excessively fast good news recognition. On the other hand, narcissistic executives should be associated with early recognition of negative news and hence with higher levels of conditional conservatism.

This paper aims to examine the effects on firms' outcomes of a new government regulation on the private security industry that aimed to enhance the selection and training processes for armed-private security officers.

By using human capital theory and using a data set built from various public sources, this study analyzes the effects of a new regulation implemented in 2013–2014 in Brazil mandating psychological assessments for hiring private security armed officers. Firm-level data and a Difference-in-Differences (DiD) identification strategy are used to investigate the effects on turnover and human capital outcomes.

The study identifies substantial changes resulting from the new government regulation in private security firms. While it has led to increased turnover rates, the regulation has also facilitated firms in enhancing the human capital composition of their workforce by enabling the recruitment of more experienced personnel.

This research informs to current debates on the effects of policy interventions on firm's outcomes by showing how regulations aimed to improve the configuration of human capital can generate win-win situations for both firms and citizens, despite the short-term trade-offs between higher turnover rates and improved human capital outcomes.

Refining selection and training processes can enhance the workforce in private security firms by replacing less capable professionals with more experienced ones. Insights from this study offer guidance to policymakers and industry practitioners in shaping effective business and public policies.

This study underscores the role of training and psychological assessments in enhancing the composition of human capital in the private security industry.

By highlighting the role of policy interventions in establishing barriers to unskilled workers engaging in hazardous activities, this study contributes to the burgeoning literature in strategic management on the interaction between policy interventions and firm outcomes.

This study aims to comprehensively investigate the relationship between government subsidies and innovation performance in Chinese enterprises listed on the SSE STAR Market.

An unbalanced sample, covering 285 observations in 215 enterprises listed on the SSE STAR Market from 2019 to 2020, was used to explore the relationships between government subsidies, R&D investment, CEO shareholding and innovation performance. Counterfactual analysis is added for robustness testing.

Empirical evidence confirms that government subsidies have an inverted U-shaped relationship with R&D investment and innovation performance. Meanwhile, R&D investment is a mediating variable between government subsidies and innovation performance. Moreover, CEO shareholding plays a moderating role between government subsidies and R&D investment. The higher the CEO ownership, the steeper the inverted U-shaped relationship.

The government should introduce a dynamic mechanism to reasonably control subsidy amounts and strengthen the supervision of subsidy use. Enterprise managers should be aware of how incentives affect the firm’s innovation and implement a coordinated development of government subsidy policies and internal enterprise governance.

This study adds new empirical evidence for the relationship between government subsidies and enterprise innovation performance. The risk incentive provided by stock options is an important micro mechanism to compensate for the lack of government subsidies. The study identifies ways to promote firm innovation based on the synergistic effect of internal and external mechanisms.

This study examines the impact of female directors' representation in the boardroom and the role of institutional ownership (IO) on intellectual capital efficiency (ICE) and its three efficiency components: human capital efficiency (HCE); innovation capital efficiency (INCE) and capital employed efficiency (CEE).

A sample of non-financial French firms listed within the Société des Bourses Françaises-120 (SBF-120) was employed for the period from 2011 to 2020 using the generalized method of moments (GMM) approach to test the set of hypotheses.

Grounded in agency and resource dependence theories, this study found that female directors play a vital role in enhancing ICE. IO also has a significant role to play. Active institutional investors tend to push toward gender-balanced boardrooms and play an external supervisory role to improve efficiency. Moreover, female financial experts on audit committees also contribute to the ICE decision-making process within firms with high IO levels.

This study focused only on IO. Future research may use other forms of ownership, such as foreign or family ownership.

The findings may serve as a reference for managers and policymakers to enhance IC management and make appropriate investment decisions. Managers and policymakers may rely on strategic and effective decisions regarding the efficient use of IC for value creation through the judgments of female directors.

The current study adds significant insights to the accounting and intellectual capital literature.

The emergence of Research Management and Administration (RMA) is a result of the pressure on academics to secure research funding from external sources, the increasing competition for these funds, as well as the rising requirements of research funders in terms of reporting and compliance with regulations. This is relevant in the case of the current Horizon Europe Framework Programme for Research and Innovation (HEU) funded by the European Union (EU) which requires important level of professionalisation of the research support staff on behalf of the applicant institutions. Data management, open science, research ethics and integrity, achieving impact beyond academia and the valorisation of project results can be regarded as non-research specific criteria which have to be met by applicant organisations to secure the highly competitive funding. Meeting these non-specific criteria is not always possible in countries whose performance is lagging behind compared to the Western European competitors in EU-funded programmes, such as Hungary.

Our findings reveal two things. First, research support in Hungary is in its early stage of maturity, similary to many countries in Central and Eastern Europe. In several cases, Research Managers and Administrators (RMAs) do not possess the knowledge necessary to meet the non-research specific criteria even if the knowledge is present at the institution or with other colleagues. Second, due to the continuously increasing participation in EU-funded framework programmes (FPs), the state of research support in Hungary is constantly evolving. There is also willingness to learn and improve capacities, which needs strategic planning, studying others’ examples and their adaptability. Such processes can support the capacity building and professionalisation of research offices not only in Hungary, but in countries of the Central and Eastern European region with a similar maturity level of RMA.

The aim of this chapter is to describe a four-type model of organisational structures and to discuss two cases, Embrapa and the Brazilian Agricultural Research Corporation, as well as additional cases at SAM-Research and the centre for shared medical support services established at the University of Bologna.

These cases should help readers understand the importance of designing distinctive, tailored-made support services while keeping these structures flexible for further adaptation under unforeseen changes.

The chapter concludes by stressing the role of institutions to steadily invest in the design of these tailored support structures and in personalised training for their support staff.