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This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.

The authors review 44 papers published between 2001 and 2021 in top journals that are nested in leading business, economic and accounting journals.

Through the systematic review, the authors provide a framework for the emergence of narcissism and how it relates to decision making and hence, firm performance. Additionally, this paper identifies different measures of measuring narcissism with their pros and cons and suggest that different measures lead to different outcomes in prior literature.

The study contributes to a growing stream of research on executives' attributes influence on decision making. The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. Additionally, the authors suggest that different settings may moderate the outcomes, and the authors propose that future research may be conducted to show how the regulatory environment affects or moderates narcissism effect.

The purpose of this study is to investigate conceptually and empirically the direct and indirect relationships between university social responsibility (USR), university social innovation strategy (USIS) in terms of social awareness (SA), intention for social innovation (ISI), organisational structure for social innovation (SSI) and innovativeness in social value creation (ISVC) and gaining a sustainable competitive advantage (SCA) at quality-accredited faculties of an emerging market.

A conceptual model was presented and a mixed-methods approach was exploited to fill a research gap detected in strategic corporate social innovation literature. The authors formed a data collection team that contacted all the quality-accredited public and private/international faculties, of which 109 faculties in 11 Egyptian governorates responded and their quality units filled questionnaires that were analysed by structural equation modelling. For comprehensive understanding, qualitative interviews were set to gather data from managers/leaders and teaching staff working at those faculties in quality management and community engagement practices as well as students.

Results demonstrated that USR positively and significantly influenced SCA and USIS. Further, USIS (in terms of ISI, SSI and ISVC) positively and significantly influenced SCA. However, USIS (in terms of SA) had a positive yet insignificant influence on SCA. Indirectly, USIS was found to be partially mediating USR–SCA relationship.

University leaders/staff can gain insights on how to adopt differentiation strategies, which enable their institutions to shift from being just socially responsible to becoming socially innovative by presenting solutions to social, economic, cultural, environmental and health-care problems/challenges within their communities in general and during pandemics. This can be sustained through developing innovative quality-based processes/programmes/services related to education, research and community outreach that better serve social needs to be quality-accredited and unique over their rivals.

Satisfying social needs through promoting innovative processes/services can reinforce a favourable social change.

From a cross-disciplinary perspective, the authors interwove conceptually sparse literature of strategic, operations, knowledge capacity and innovation management that studied university social innovation research area. Also, to the best of the authors’ knowledge, this is the first research that examined empirically USR–USIS–SCA relationships of quality-accredited faculties in an emerging economy during Covid-19 pandemic.

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage corporate conduct through voluntary regulation. However, little is known about the instruments produced in this regard. This study aims to understand the properties of the instruments that govern or regulate corporate social responsibility at the international level.

Systematic literature review and content analysis methods were combined to compile a list of 229 international corporate social responsibility instruments (ICSRIs) produced by intergovernmental (IGOs) and international nongovernmental (INGOs) organizations. These instruments were categorized according to an adapted classification framework.

The majority of instruments from our sample are produced by INGOs, focus on management activities and are applicable to specific industries. The most common issues addressed by the instruments are related to worker protection, human rights, governance and the environment. A limited number of instruments specify stakeholders’ involvement or feature an external orientation. Instruments rarely address issues related to product quality and safety, economic contribution or social performance.

Without a comprehensive overview, it has been difficult to develop broad-based understandings about voluntary regulation as a mechanism for controlling corporate conduct internationally. This study’s findings offer valuable insights, allowing policymakers and industry practitioners to understand the effectiveness of, and make appropriate enhancements to, ICSRIs.

By enhancing ICSRIs to address the limitations highlighted in the current study, multinational corporations can be induced into contributing more productively to the sustainable development of the societies they impact and play a greater role in the realization of the Sustainable Development Goals.

Previous research has largely concentrated on analyzing small numbers of carefully selected instruments in a conceptual or descriptive approach. In contrast, this study represents a novel approach of systematic compilation and quantitative classification for a comprehensive list of ICSRIs.

Although there are over 55,000 social enterprises operating in Egypt, the social entrepreneurship field is still failing to create the desired social change. This paper aims to explore the challenges faced by the field with a special focus on government related challenges as well as offer a set of recommendations to the Egyptian government to enhance the field.

The research was carried out in two phases; reviewing the literature around the topic through a secondary research followed by an empirical research interviewing four social enterprises, the ministry of social solidarity and experts in the field of social entrepreneurship.

The paper arrived to several challenges and they were organized into three main themes: challenges related to policy-making and other legal aspects; challenges related to institutional and operational support; and challenges related to social, educational and cultural awareness of the field and its ecosystem. The paper also came up with a set of nine recommendations directed to the Egyptian Government.

The originality and value of this research is that it offers first hand viewpoints of the challenges facing the field of social entrepreneurship in Egypt as well as offer practical recommendations to the Egyptian Government to overcome them.

This paper aims at assessing the impact of a number of behavioral interventions on the willingness of informal businesses, in the Egyptian informal sector, to join the formal sector.

This paper uses an experimental methodology to examine the impact of behavioral interventions on the formalization of the Egyptian informal sector. Specifically, it conducts a survey experiment on a total of 240 informal businesses, operating in the Egyptian informal sector. The primary data collected from the survey experiment is then analyzed using a binary logistic regression to assess the impact of the behavioral primes on the probability of joining the formal market.

The empirical findings of the survey experiment indicate that the biggest obstacle facing informal businesses is finding a formal source of finance that could help them in penetrating the market. Providing informal businesses with information on funding opportunities offered by the ministry of micro, small and medium enterprises (MSME) significantly increased the probability of joining the formal sector to benefit from this opportunity.

This paper is the first to apply behavioral primes, in the form of informational cues, to the Egyptian case of informal business owners. Previous research on the use of behavioral nudges and primes has focused mainly on the western economies.