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The paper presents the concept of duality, which presupposes the synthesis of two apparently opposing organisation's properties. The purpose of the paper is to empirically verify whether management of dualities correlates with effectiveness and efficiency of organisations.

The research examines 21 dualities at the normative and strategic level of organisational policy. The research was undertaken in two phases. In the first phase, effectiveness and efficiency indicators were defined by applying the analytic hierarchy process method within an expert group. In the second phase, a questionnaire was sent to 49 CEOs of mid‐size and large companies operating in the food, beverage and foodstuff production industry in Slovenia. The questionnaire applied the semantic differential scale.

The fundamental research hypothesis argues that organisations that are able to transcend the so‐called duality paradox thus enhance their effectiveness or/and efficiency. The results partly confirm this fundamental hypothesis within the limitations of the research sample. In terms of future research, the findings offer a valuable starting point for studies involving a larger sample of industries and organisations.

The research findings present enough evidence that although management of dualities does not assure effectiveness and efficiency of organisation, it is a core driver that should enhance a firm's performance relative to its competitors. This means that managers need to develop an ability to constructively face the tensions of opposing dualities, and instead of choosing one at the expense of the other, generating a creative solution of the tensions in the form of a new dynamic model that recognizes dualities as complements and not as forces facing each other.

From a theoretical point of view, it has been observed that management and organisational research have been mainly focused on the definition of organisational dualities or paradoxes and how organisations can sustain competing demands simultaneously. The paper contributes to developing a debate on the potential of managing organisational dualities for greater organisational effectiveness and efficiency.

The purpose of this paper is to examine how paradox emerges during a planned change initiative to improve and dramatically transform inter‐agency information sharing. Based on interviews with key decision makers, the authors interrogate the relationships among institutional contradictions, emergent dualities, the communicative management of related organizational stakeholder paradoxes, and the consequences of enacted solutions.

Interviews with government leaders serve as the data source. These decision makers are from justice agencies participating in planning an information‐sharing program to better protect citizens and their agencies' workforce.

The data suggests that Seo and Creed's institutional contradiction “isomorphism conflicting with divergent interests” gave rise to three interdependent dualities: stakeholder self‐interest/collective good, stakeholder inclusion/exclusion, and emergent stakeholder consensus/leader driven decision making. These dualities were implicated in the enactment of paradox and its management. No matter what strategy the managers used, the consequences themselves were paradoxical, rooted in the same dualities that were originally present.

The authors sought to trace the outcomes of how leaders managed the poles of dualities, and found evidence of unintended consequences that were intriguing in their own right and were linked to stakeholder considerations. The paper underscores the importance of communication in the representation of paradoxes and how they were managed, and the unintended consequences of the solutions.

Leaders' articulations of paradox can be tapped for improving change efforts.

Whereas, institutional contradictions have been examined in reference to emerging paradox, and while paradoxical solutions have been studied widely, little research has investigated how institutional contradictions become simultaneously embedded in the process and the outcomes of organizational change.

This study aims to analyze whether chief executive officer (CEO) duality and financial expertise are associated with earnings management to exceed thresholds. It also investigates to what extent and in what direction this association evolves when family ownership is introduced as a moderator variable.

Based on balanced panel data related to companies listed on the Tunis Stock Exchange, this study uses the logistic random-effect model to test research hypotheses during the period spanning from 2016 to 2021.

The results show that CEOs with financial expertise are less inclined to engage in earnings management to avoid reporting losses and earnings decline. The authors also provide evidence that CEO duality allows top management to be more powerful and, therefore, manage earnings to report positive profits and sustain recent performance. Furthermore, the authors find that family ownership moderates the association between CEO financial expertise, CEO duality and earnings management to exceed thresholds.

The findings suggest to regulators involved in corporate governance and earnings management issues a reflection on CEO duality power, board effectiveness and family control. The study results are also of interest to auditors and board members as they provide a more in-depth understanding of the impact of CEOs' attributes and family control on financial reporting decisions.

This study extends past literature by providing new insights into the effect of CEO attributes and family control on earnings management practices in weak investor protection countries such as Tunisia.

The purpose of this paper is to investigate the individual and interaction effects of chief executive officers (CEO)-chairman leadership structure (CEO duality) and CEO-serviced early years (the first three years in office) on real earnings management (REM) through sales activities of listed firms in the Stock Exchange of Thailand (SET).

The longitudinal data on CEO and chairman names of 3,825 firm-year observations were manually gleaned from the SET market analysis and reporting tool and the annual reports from 2001 to 2015. Multiple regressions were utilized to analyze the effects.

The findings show a positive relationship between CEO duality and sales-driven REM. However, the CEO-serviced early years have no association with sales-driven REM. The CEO duality/serviced early year interaction effect is positively correlated to sales manipulation. In addition, firms with the CEO duality engage in upward or downward sales-driven REM, while firms with newly appointed CEO adopt only the upward sales-driven REM. In firms which their newly appointed CEO concurrently serves as chairman, either upward or downward sales-driven REM strategy is introduced.

The findings provide some grounds for capital market and regulators to exercise caution when it comes to firms with the newly appointed CEO and/or the CEO duality, given a high tendency to manipulate sales revenues.

This study is the first to investigate the relationship between the CEO duality/serviced early years on sales-driven REM. The findings are expected to complement existing publications on REM.

The purpose of this study is to investigate the impact of corporate governance on working capital management efficiency. This study also seeks to extend the findings of Gill and Shah.

This study applied a co‐relational research design. A sample was selected of 180 American manufacturing firms listed on the New York Stock Exchange (NYSE) for a period of 3 years (from 2009‐2011).

The findings of this study indicate that corporate governance plays some role in improving the efficiency of working capital management.

This is a co‐relational study that investigated the association between corporate governance and working capital management efficiency. There is not necessarily a causal relationship between the two, although the paper provides some conjectures to the findings. The findings of this study may only be generalized to firms similar to those that were included in this research.

This study contributes to the literature on the factors that improve the efficiency of working capital management, and in particular on the association between several features of corporate governance and the efficiency of working capital management. The findings may be useful for financial managers, investors, financial management consultants, and other stakeholders.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

The purpose of this paper is to investigate the impact of chief executive officer (CEO) characteristics on the earnings management examined by the discretionary accruals.

The sample includes 151 French firms listed on the CAC ALL shares index from 2006 to 2015. The paper uses the feasible generalized least square regression technique to test the relationship between CEO characteristics and earnings management.

Using discretionary accruals as a proxy for earnings management, the results obtained from the three models (Jones modified 1995; Kothari et al., 2005; Raman and Shahrur, 2008) indicated that there is a positive and significant relationship between CEO duality, CEO nationality and the quality of financial communication. However, no significant relationship was found between CEO board member, CEO turnover and earnings management.

A literature review finds that fewer studies have investigated the relationship between earnings management practices and personal CEO characteristics in the French context. Furthermore, no study yet has examined the influence of CEO nationality and CEO age on earnings management practices. This study provides empirical data about the impact of CEO’s characteristics on earnings management and how these different characteristics can facilitate the transition to manipulate and influence the quality of financial communication.

This study aims at investigating the moderating role of family business generation on the association between board independence and earnings management practices of Indian family firms.

This study uses panel data regression models to analyze the data. Board independence is operationalized via the proportion of independent directors on board and the dual role of chief executive officer. Earnings management is operationalized through discretionary accruals, which are estimated by the performance-adjusted modified Jones model (Kothari et al., 2005). Family business generation is based on the firm’s age, where each generation is equated to a period of 25 years. The parameters of interest are estimated through the hybrid model (Allison, 2009) which controls for the unobserved cross-sectional heterogeneity across firms while estimating the coefficients for time-invariant variables.

Based on a sample of 26,962 Bombay Stock Exchange–listed firm-years, spanning over 13 years from the year ending March 2007 to March 2019, the results exhibit that Indian family firms are less likely to be engaged in earnings management; board independence is ineffective in controlling the earnings management practices of firms, and this relation is found to be more pronounced among family firms; first-generation family firms are more likely to be engaged in earnings management than second- or third-generation firms; and board independence has a weaker role in curbing the earnings management practices of first-generation family firms. Overall, the results exhibit that generational involvement significantly influences the association between family firms and earnings management and moderates the relationship between board independence and earnings management. These results are robust to sensitivity measures.

This is the first study that examines the moderating impact of family business generation on the association between board independence and earnings management according to the author’s knowledge. Besides, this is among the earlier attempts to investigate the earnings management practices of Indian family firms.

The purpose of this paper is to bridge the understanding of apparent dichotomies such as East and West, philosophy and social sciences, and antiquity and modernity, and to continue the vibrant expansion of competitive dynamics study into the realm of East-West theoretical fusion.

The author looks to classical Chinese philosophy to discover the origins and nature of competitive dynamics. The paper develops the premise that the foundational thrusts of this contemporary Western management topic spring from ancient Eastern conceptions of duality, relativity, and time.

Research inroads are made along two paths. First, the paper traces the theoretical and philosophical underpinnings of competitive dynamics to Eastern thinking. Then by bridging what have customarily been perceived as fundamentally different paradigms, it reveals, in a new light, empirical findings in this strategy subfield.

Linking Western management science, and specifically the study of competitive dynamics, to classical Eastern philosophy raises new research questions in the areas of international management and management education as well as competitive dynamics. In the latter, the paper suggests opportunities for exploring connections between traditional Chinese concepts and contemporary organizational and competition research issues, including competitive and cooperative relationships at the industry level. Future research may also investigate the fundamental differences and similarities between Eastern and Western philosophies, and their implications for competitive strategies.

From a relatively obscure corner of business academia, competitive dynamics now occupies a distinct place in strategic management research and is a topic of intense interest to scholars in a variety of disciplines. The usual view is that competitive dynamics fits squarely in the spectrum of social sciences, an organically home-grown area of Western study. This paper examines the topic from a distinctly different angle – through the lens of ancient Eastern philosophy – to discern deeper a deeper meaning and wider application.

The purpose of this paper is to adopt a paradox lens for dovetailing the human resource management sub-domains of talent management (TM) and diversity management (DM), in the attempt to create closer alignment between the two.

The authors review paradox theory, TM and DM literatures and formulate a paradox that becomes apparent when considering TM and DM simultaneously.

The authors coin this tension as the “exclusion-inclusion paradox,” highlighting that TM and DM reflect contradictory, yet interrelated principles: organizations promote exclusion through a TM architecture that focuses on the identification and development of a few selected employees, while simultaneously, organizations promote inclusion, in the attempt to minimize existing inequalities for traditionally marginalized groups.

Once uncovered, the exclusion-inclusion paradox enables organizational actors to make choices on whether to respond actively or defensively to the paradox. The authors argue for active responses in order to work through the paradox.

This is the first paper adopting a paradox lens in order to interweave the DM literature with TM literature in the attempt to explain how DM and TM constitute contradicting yet interrelated principles.