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The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings management.

Using financial data from 11,473 firm-year observations, the authors utilize ordinary least squares (OLS), 2-stage IV regressions, propensity score matching (PSM) and entropy balancing to analyze the impact of a co-opted top management team on discretionary accruals and restatements.

The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm but are not solely responsible for the authors' results.

The authors' results suggest that the top executive team provides an important first defense in the prevention of earnings management and corporate wrongdoing. Co-option of the top executive team may be an important consideration when doing research into corporate governance.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.

The initial observation of this study is the gap of research in the economic application of data spaces in wholesale. With the lowering threshold in using digital technology in innovative services wholesale is confronted with new competition in their main business – the purchase and sale of products in large numbers. Wholesale must advance in their own business creating new digital services for their customers to stay relevant competitors in their markets.

The design follows an explorative, heuristic and interdisciplinary approach (social sciences and in-formation systems) of a multiple case study combining semi-structured, open and participating observation in three case studies. The cases were set in tourism, construction, as well as manufacturing and were each scientifically accompanied for more than one year during the identification of implementation of strategies for data spaces as digital entrepreneurial path.

The study shows four strategies in the implementation of data spaces in traditional wholesale. These data spaces have their focus in (1) the traded commodity with two specificities (1a and 1b), (2) the customer and (3) the cooperation of an ecosystem of companies. Each have their own challenges, chances and specifications like the data sovereignty. These strategies are embedded in the behavior of digital entrepreneurship.

This study accompanied and observed the entrepreneurial strategies of three wholesalers discovering new opportunities enabled via data spaces. These three strategies follow different approaches offering potentials for other wholesalers.

This study aimed to identify and describe how mentoring influences the mentor, by operationalising and specifying learning outcomes involved in mentoring.

This study used an action research approach, by uniting theory and practice to explore new ways of learning and evolve the field of practice in education. Thematic analysis was used to identify and organise patterns or themes that emerged from the data.

The results showed that mentoring changed the mentors' perspectives towards improved understanding, more flexibility and approval of other cultures. It seems that mentoring expanded the mentors' search for values, wishes and resources, including an awareness that our values, wishes and needs are more similar than different. Mentoring also seems to have improved the ability to reformulate, be flexible, strive to optimise user engagement and engage with people as they are, based on their own prerequisites.

The low number of participants means the results cannot be generalised, and voluntary participation may have led to more motivated involvement and positive results.

This study shows that mentoring has had an impact on students' development of intercultural competence and cultural sensitivity through regular meetings with individuals from a different cultural background. Mentoring seems to have revealed insights into underlying prejudices and changed perspectives towards better understanding, thus increased acceptance of other cultures.

Search for similar studies shows a lack of research that operationalises and specifies the learning outcomes that mentors gain from being a mentor.