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The purpose of this study is to examine the association between the combined roles of chief executive officer (CEO)-chairman titles (CEO duality) and investment efficiency, defined as a lower deviation from expected investment for targeted S-curve firms used to propel an innovation-driven economy. This study also aims to investigate the moderating effect of financial reporting quality on this association.

This paper focuses on the ten targeted S-curve industries – under the definition of the Thailand 4.0 model – listed on the Stock Exchange of Thailand (SET) from 2000 to 2019. Data related to CEO/chairman titles and investment supports were manually collected from the annual reports, the SET market analysis and reporting tool database and the company websites. Financial data used to estimate investment behaviors and discretionary accruals were extracted from 1999. The study analyzes unbalanced panel data using fixed-effects regressions. Additional tests embrace replacing the sample with nontargeted firms, partitioning into granted and nongranted firms, adding CEOs’ demographic moderators, using alternative variable measures and analyzing for lagged independent variables.

The main findings show that CEO duality reduces overinvestment but worsens underinvestment in targeted firms. Financial reporting quality (FRQ) appears to strengthen CEO duality in mitigating extreme spending but has no impact on the association between CEO duality and underinvestment. Additional results, for example, conclude that CEO duality has no association with both over- and underinvesting at nontargeted firms, but its effect becomes positively significant on overinvestment when financial reporting quality is high. The negative association between CEO duality and overinvestment is found only in government-granted and targeted firms. FRQ encourages CEO duality in lowering overinvestment among targeted firms without grants. CEOs’ female and serviced early years appear to elevate those main findings.

These findings assist innovative corporations in choosing a proper leadership structure to cope with investment inefficiency. The research gives the government and regulatory bodies an insight into the qualifications of the leadership structure and financial information that helps them put forward effective policies.

To the best of the author’s knowledge, this study is among the first to establish the association between CEO duality and investment efficiency for innovation-driven firms in a transforming economy. The study fills the gap in the literature on management, accounting and finance by unveiling the interplay between dual leadership and financial reporting in affecting the efficiency of investments.

The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship between CEO narcissism and earnings management practices.

The authors performed a quasi-experiment using a differences-in-differences approach to examine Brazil’s duality split regulatory change on 101 Brazilian public firms during the period 2010–2022.

The main findings indicate that the introduction of duality split curtails the positive influence of CEO narcissism on earnings management, suggesting that this corporate governance regulation may act as a complementary corporate governance mechanism in mitigating the negative consequences of powerful narcissistic CEOs. Further robustness checks indicate that the results remain consistent after using entropy balancing and alternative measures of CEO narcissism.

In emerging markets, where governance systems are frequently perceived as less than optimal, policymakers and regulatory authorities can draw insights from this enforcement to shape governance systems, reducing CEO power and, consequently, improving the quality of financial reporting.

To the best of the authors’ knowledge, this is the first study to examine whether a duality split mitigates the influence of CEO narcissism on earnings management. Thus, this study contributes to the corporate governance literature that calls for research on the effectiveness of external corporate governance mechanisms in emerging markets as well as the CEO narcissism literature that calls for research on moderating factors that could curtail negative consequences of narcissistic CEO behavior.

The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses and within family firms.

Tobit regressions are applied to investigate the effect of independent directors, CEO non-duality, board gender diversity and board tenure on environmental performance. The study also controls for other board and firm characteristics, as well as for time, industry and country-fixed effects. In doing so, the authors rely on a sample of non-financial listed firms from France, Germany, Italy, Spain and Portugal over the period 2014–2021.

The authors find that women on the board positively influence environmental performance and this effect is significant only in family firms, although board tenure negatively moderates the relationship. Board independence significantly affects environmental performance only in non-family firms. A strong presence of family directors has a negative effect on family firms' environmental performance, especially when directors' turnover is low.

This paper examines the unexplored relationship between structural board diversity and environmental performance in family companies. This study provides empirical evidence on the association between gender diversity and family firms' environmental performance focusing for the first time on a European setting. Moreover, this study provides evidence of a different effect of board tenure in family and non-family businesses.

This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy.

This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the period 2016–2020 with 2,435 observations. FEM-ROBUST standard errors regression model is used to examine the relationship between the financial, accounting expertise of CEOs and FRQ through earnings management by discretionary accruals.

The results show that CEOs with financial and accounting expertise have more influence and intervention on earnings management and thus adversely affect FRQ. This behaviour is explained by the fact that CEOs not only have a firm grasp of financial and accounting policies but also know the tricks to interfere with earnings management. Moreover, in the context of emerging economies, CEOs’ awareness and management level are still limited and legal sanctions are not yet strict, so when they have power in their hands, CEOs immediately find ways to build a reputation to enhance the power and earnings for the CEOs themselves.

The limitation of this study is first of all that the research data are not complete and rich because the companies are prohibited from disclosing information and the cooperation relationship is not close. Next is the new research in only one emerging market – Vietnam – so the generalizability is not high.

To the best of the authors’ knowledge, this is the first study to examine the impact of CEOs’ accounting and finance expertise on FRQ in an emerging economy, contributing to the existing literature regarding the scientific debates about CEOs, CEO characteristics, earnings management and FRQ.

This study examines the effects of corporate governance mechanisms on voluntary corporate carbon disclosure in Bangladeshi firms.

To investigate the association between corporate governance mechanisms and corporate carbon disclosures, this study employs ordinary least square (OLS) methods. To mitigate the potential endogeneity concerns, the authors also introduce firm fixed effect (FE) and random effect (RE). Primarily, the study sample includes 250 firm-year observations over the period 2015–2019 for listed companies on the Dhaka Stock Exchange (DSE) in Bangladesh. Subsequently, corporate governance mechanisms that influence voluntary carbon disclosure were examined using both univariate and OLS models.

The findings of this study suggest that firms with a larger board size and more independent directors have a positive impact on the firm's intensity to disclose carbon-related information. However, no evidence has been found of the existence of an environmental committee, and the presence of female directors on the board tends to be associated with a higher level of voluntary corporate carbon disclosure.

The study offers necessary evidence of the determinants of corporate carbon disclosures, which will be useful for managers, senior executives, policymakers and regulatory bodies. To improve corporate governance practices and formulate separate sets of regulations and reporting criteria, disclosing extensive and holistic carbon-related information obligatory. Further, the outcomes of this study based on Bangladeshi firms can be comprehensive for other developing countries to take precautions to tackle the effect of global climate change.

This paper aims to further our understanding of policy–practice gaps in organizations from an organizational learning perspective. The authors conceptualize and analyze policy–practice gaps in terms of what they label the dual challenge of organizational learning, i.e. the organizational tasks of both adapting ongoing practices to prescribed policy demands and adapting the policy itself to the needs of practice. Specifically, the authors address how this dual challenge can be understood in terms of organizational learning and how an organization can be managed to successfully resolve the dual learning challenge and, thereby, bridge policy–practice gaps in organizations.

This paper draws on existing literature to explore the gap between policy and practice. Through a synthesis of theories and an illustrative practical example, this paper highlights key conceptual underpinnings.

In the analysis of the dual challenge of organizational learning, this study provides a conceptual framework that emphasizes the important role of tensions and contradictions between policy and practice and their role as drivers of organizational learning. To bridge policy–practice gaps in organizations, this paper proposes five key principles that aim to resolve the dual challenge and accommodate both deployment and discovery in organizations.

Because this is a conceptual study, empirical research is called for to explore further and test the findings and conclusions of the study. Several avenues of possible future research are proposed.

This paper primarily contributes by introducing and elaborating on a conceptual framework that offers novel perspectives on the dual challenges of facilitating both discovery and deployment processes within organizations.

This study is aimed at decoding the impact of supportive leadership behavior (leader–member exchange [LMX]) on job satisfaction (JS) through the mediating role of the work–nonwork interface (work-to-nonwork conflict [WNC] and work-to-nonwork enrichment [WNE]), within the work-from-home context in India.

Multiphased data collected from 232 full-time working Indian dual-working parents (with one or more children) were analyzed using structural equation modeling.

Overall, the hypothesized model receives empirical support from the data. LMX positively influenced WNE and simultaneously negatively influenced WNC. WNE, in turn, positively impacted JS, and WNC negatively influenced JS. Results supported only the mediating role of WNE between LMX and JS but not WNC. Women reported greater JS than men, and respondents staying in a joint family reported decreased WNC.

The current study takes a multiphased, multidomain approach to understand the underlying mechanisms of leadership’s impact while working from home.

By adopting a tailored approach, organizations can ensure better alignment between employee goals and the desired outcomes of the organization. This entails considering extended family requirements and designing HR interventions and strategies that accommodate the specific challenges faced by dual-working parents.

This study helps to shed light on the sparsely researched arena of the role of leadership in the work-from-home context, more so for Indian dual-working households. Hence, it makes significant contributions to theory and practice.

Extant expatriate literature largely adopts a global north/western focus and expatriate-centric approach in investigating spousal/partners’ motives for supporting expatriation. Contrastingly, this study focuses on the lived experiences of dual-career female partners from an emerging global south economy and a patriarchal society as it relates to motives for supporting a partner’s international assignment (IA) to a developed country.

This investigation adopts a hermeneutic interpretive phenomenology research design. Twelve career-oriented female partners from an emerging global south economy (Brazil) who supported a partner’s IA to a developed country (USA) participated in this study. The data included semi-structured interviews and field notes.

The study indicates that societal constraints, gendered career experiences and career and life stage reasons influenced women’s decision to engage in career opt out and/or interruption in support of their partners' IA. Further, patriarchal long-lasting structures and ideologies shaped women’s career experiences; women perceived IAs as a means of acquiring embodied and institutionalized cosmopolitan capital for themselves and their families in order to gain a better position in a transnational/globalized world.

Although the sample size of this study is appropriate for the methodological choice adopted, future studies should include more participants and address different socioeconomic, political and cultural contexts.

This study highlights dual-career female partners' lived experiences in an emerging global south economy and a patriarchal society as it relates to motives for supporting IAs.

Infrastructure projects are pivotal for regional economic development, but also face low project effectiveness. Leadership is always regarded as a key enabler for project team effectiveness, including vertical leadership and team-level leadership. The purpose of this paper is to examine how vertical leadership facilitates shared leadership in infrastructure project teams.

This paper develops the conceptual model based on the literature review. Then the questionnaire survey was conducted. The empirical data obtained from 117 infrastructure project teams in China were analyzed by partial least squares structural equation modeling (PLS-SEM) for validating the proposed model. Finally, the results were comparatively discussed to explain the dual-pathway between vertical leadership and shared leadership. And the practical implications were presented for the project managers in infrastructure project teams.

Drawing on social learning theory and social cognitive theory, the results show that both participative leadership and task-oriented leadership can facilitate shared leadership. Further, team atmosphere fully mediates the link between participative leadership and shared leadership. Team efficacy fully mediates the relation between task-oriented leadership and shared leadership. Also, role clarity has a negative moderating effect on the former path.

The study extends the knowledge of leadership theory in the construction field. Based on the proposed conceptual model and PLS-SEM results, this study unveils the black box between vertical leadership and shared leadership and contributes to the theory of leadership on how the impact of different vertical leadership on team process promotes shared leadership.

Based on the cognition-affection personality system theory, this study constructs and tests a mediation model of leadership non-contingent punishment on bystander workplace deviance behavior through bystander affective rumination and bystander psychological contract violation, as well as a chain mediation effect of bystander affective rumination and bystander psychological contract violation, and explores the moderation role of bystander performance pressure in this model.

This study takes 454 employees and their colleagues from several Chinese enterprises as the research subjects and conducts a paired survey at three-time points using Mplus 7.4 to analyze the empirical data.

The research results are as follows: Bystander affective rumination and bystander psychological contract violation play a mediation role between leadership non-contingent punishment and bystander workplace deviance behavior, respectively. Bystander affective rumination and bystander psychological contract violation play a chain mediation role in the positive role of leadership non-contingent punishment on bystander workplace deviance behavior. Bystander performance pressure moderates the chain mediation path by enhancing the positive role of leadership non-contingent punishment on bystander affective rumination.

This study comprehensively explores the internal path of the impact of leadership non-contingent punishment on bystander workplace deviance behavior from the perspective of bystanders through dual paths of cognition and affection. It enriches the result variables of leadership non-contingent punishment, expands existing research on the mediation mechanism of leadership non-contingent punishment and deepens the understanding of the mechanism of leadership non-contingent punishment. At the same time, it has practical guidance significance to promote the suppression of leadership non-contingent punishment in organizations, reduce the occurrence of employee workplace deviance behavior, help employees better integrate into the organization and build a harmonious organizational environment.