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This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

To gain insight into factors enhancing or obstructing implementation in various school-settings, which is vital for widespread dissemination and sustainable integration of school-based health-promoting interventions.

A mixed methods multisite comparative case study to investigate (factors influencing) the implementation of health-promoting activities in twelve Dutch primary schools. Data were collected during three school years (2019–2022) through observations, questionnaires and interviews.

The project resulted in the implementation of small, incidental activities. Important reasons for the limited implementation were lack of commitment and bottom-up involvement. School directors and teachers were not involved early on in the project, which limited project support and commitment. On school level, directors largely carried project responsibility themselves, hindering project sustainability and integration. Coronavirus disease 2019 (COVID-19) made that schools had difficulties forming long-term visions and plans. Other observed barriers included limited perceived necessity to change, high workload and high staff turnover. Important facilitators were the presence of a process coordinator and sharing experiences from other schools.

This research provided valuable insights into (factors influencing) the implementation of health-promoting initiatives in diverse, real-world school contexts. More extensive support is needed to create commitment, bottom-up involvement and a project vision. Furthermore, empowering in-school champions and/or school-wide project groups is desirable to decrease schools' dependence on long-term external support. The findings can be used by various stakeholders throughout development, adoption and implementation and can facilitate widespread dissemination and sustainable integration of school-based health-promoting interventions.

This study aims to explore the downstream pharmaceutical supply chain (PSC) and provides insight to the delivery process of medicines and associated operational inefficiencies.

An exploratory, qualitative approach was adopted to examine PSC inefficiency within two European contexts, namely, the UK and Greece. Data was gathered through interviews and a thematic analysis conducted to analyse the data and identify challenges faced by both supply chains(SCs).

The medicines delivery system needs to be enhanced in terms of quality, visibility, speed and cost to perform effectively. The findings demonstrated that although the healthcare SCs in the two European contexts have different operational structures, the results are in concordance with each other. Financial, communication, waste and complexity issues were the major concerns.

To the knowledge this is the first study to examine aspects of the medicines SC via a cross-case analysis in the UK and Greece and extends the body of knowledge. A broader sample of responses is warranted to further validate these findings.

The study outputs can inform pharmacies’ strategic to instigate targeted improvement interventions. The implications of which may be extrapolated further to other European healthcare organisations.

This research contributes to the academic literature by adding further theoretical insights to SC strategy development, especially those that have been characterised as highly complex. The study identifies four key areas of intervention needed within this SC (in both countries) to promote higher level efficiencies and effectiveness.

Since Weick’s (1993) seminal Mann Gulch paper articulated a collapse of sensemaking, scholars have repeatedly investigated sensemaking downstream of enactment. Motivated by another wildland firefighting tragedy, the tragic loss of 19 firefighters in Arizona in 2013, this study aims to look at enactment itself and reveals that the endogenous creation and re-creation of the wildland fire caused a fatal feedback loop of “trigger traps” leading to perpetual enactment that short-circuited sensemaking. Wildland fires can have unpredictable consequences, which triggers in individual sensemakers a fatal and continuous return to the beginning of the sensemaking process.

This paper’s approach is a case study based on a textual analysis of sources investigating the 2013 Yarnell Hill fire. The authors also carefully compared the Yarnell Hill and Mann Gulch disasters in search of breakdowns in sensemaking that could help us understand why we continue to lose firefighters in the line of duty.

The simultaneously volatile and complex environment at Yarnell illustrates sensemaking antecedents to the study of enactment. The findings suggest ways that organizations – those fighting wildfire or those fighting a global pandemic – can avoid getting trapped in the early stages of enactment and can retain resilience in their sensemaking.

This paper introduces the concept of “trigger traps” to help explain the fatal feedback loop of repeated environmental triggers in the early stages of sensemaking in volatile environments.

The aim of this article is to examine the perspectives, experiences, roles and values of Italian primary school principals regarding the inclusion of migrant children.

The method of the study is qualitative and consists of a semi-structured interview, which was carried out with 17 primary school principals and examined using content analysis.

The following six categories emerged: (1) school organisation and services, (2) projects and activities for inclusion, (3) teaching methods and strategies, (4) assessment, (5) networking and (6) challenges. The findings highlighted the complexity of the principals' role; they have to take on several tasks to foster a positive school experience for migrant students. A student-centred approach was considered relevant for intercultural education to promote inclusion and well-being. Curriculum activities were designed according to student needs.

The number of participants was limited, and they all worked in a small area of northeast Italy. Future research should examine the perspective of other school stakeholders such as teacher coordinators, the Commission for School Inclusion, teachers and tutors.

The findings could be used as a framework for defining a model of the organisation of the school useful for discussing the relevance of the activities and for comparing schools in different contexts. The development of reflective practice to analyse the activities inside the schools could be considered.

Stakeholders could consider the findings before making decisions and developing policy actions countrywide.

The key factors included the awareness of the school principal role in managing the school and of the importance of connecting their school with the local community and external agencies.

The Models of Child Health Appraised (MOCHA) project identified the different models of primary care that exist for children, examined the particular attributes that might be different from those directed at adults and considered how these models might be appraised. The project took the multiple and interrelated dimensions of primary care and simplified them into a conceptual framework for appraisal. A general description of the models in existence in all 30 countries of the EU and EEA countries, focusing on lead practitioner, financial and regulatory and service provision classifications, was created. We then used the WHO ‘building blocks’ for high-performing health systems as a starting point for identifying a good system for children. The building blocks encompass safe and good quality services from an educated and empowered workforce, providing good data systems, access to all necessary medical products, prevention and treatments, and a service that is adequately financed and well led. An extensive search of the literature failed to identify a suitable appraisal framework for MOCHA, because none of the frameworks focused on child primary care in its own right. This led the research team to devise an alternative conceptualisation, at the heart of which is the core theme of child centricity and ecology, and the need to focus on delivery to the child through the life course. The MOCHA model also focuses on the primary care team and the societal and environmental context of the primary care system.

This article examines why Universal Primary Education (UPE) has shifted from being a developing country challenge more broadly in the last half of the 20th century to become largely a sub-Saharan Africa (SSA) challenge today. It discusses a number of national and education sector system-wide challenges that have constrained the implementation of UPE in SSA more so than in other developing regions.

This article reviews the literature and policy documents on a wide range of developing country issues, and discusses why most SSA countries have faced unparalleled challenges in achieving UPE.

SSA governments should take the opportunity offered by their post-pandemic “build back better” efforts to fundamentally reset education policies to address the key causes of this major development failure. The overarching objective must be to develop education systems that are more inclusive, equitable and responsive to national development needs by better serving the large population groups, parts of society and economic sectors that currently derive little benefit from public education spending. This article highlights the urgency and challenges associated with achieving this objective.

Although the main responsibility lies with SSA governments, this paper stresses that the global community will be affected in many ways by how effectively this crisis is addressed. Therefore, this effort merits sustained global support including through more catalytic use of aid.

Wicked problems are causally complex, lack definite solutions, and re-emerge in different guises. This paper discusses how new ways of organizing emerge to tackle changing manifestations of wicked problems. Focusing on the wicked problem of poverty, we conducted a longitudinal study of Fe y Alegria (FyA), one of the world’s largest non-governmental organization, which provides education for the poor across 21 countries in Latin America and Africa. Drawing on archival and ethnographic data, we trace the historical narratives of how FyA defined poverty as a problem and developed new ways of organizing, from its foundation by a Jesuit priest in 1955 to its current networked structure. Our findings reveal the ongoing cycle of interpretive problem definition and organizing solutions for wicked problems. First, since there is no “true” formulation of a wicked problem, actors construct narrative explanations based on their understanding of the problem. Second, organizational solutions to a wicked problem are thus reflections of these narrative constructions. Third, emerging and changing narratives about what the problem is inspire new organizational responses. Our findings provide insights into the dynamic relationship between organizing for wicked problems, narratives, and the changing manifestations of wicked problems and grand challenges more broadly.

The purpose of this paper is to examine the relationship among training design, trainee motivation and work environment on the transfer of learning for teachers enrolled in a continuing professional education (CPE) training program and the confirmation of potential positive, predictive relationships of trainee motivation, work environment and training design to transfer of learning. This study investigated the contribution of training efficiency and relevance as measured by the training design; work environment as measured by work autonomy, work complexity and work variability; and trainee’s motivation of training (learning- and job-oriented) to the transfer of knowledge and skills from the training program to their workplace. Both direct and indirect effects of mentioned components on the learning transfer were explored.

This study included 160 teachers working in high-needs schools with large numbers of English learners (ELs) Southwest USA. Teachers in this study primarily needed professional development to empower them and enhance their instructional capacity for ELs and economically challenged students. During the recruitment, participants completed a demographic information (e.g. gender, ethnicity, number of years teaching, age, educational background) survey.

A mediation model with training design as the mediating factor was developed and analyzed. The results revealed that training design fully mediated the relationship between trainees’ work environments and the transfer of knowledge, skills and attitude acquired from the training to their workplace. Furthermore, it partially mediated the relationship between learning-oriented motivation and the transfer of learning. These findings further amplify the significance of CPE program training design and foster important considerations for future research regarding the isolation of specific training design aspects that significantly contribute to the mediation of these relationships.

Considering the significance of learning transfer in developing professional knowledge and skills for target employees and trainees, confirming the mediating effects of training design on training transfer holds critical implications for future research. Specific and purposeful attention needs to be given to the design of CPE training. Investigations into the effects of training design and successful elements such as the training platform (online, hybrid or in-person), sample size, group structure, facilitation and participant demographics are warranted.

The finding of this research provides a preliminary guide for scholar-practitioners. Results of the study confirmed the role that learning-oriented motivation, job-oriented motivation, work variability or flexibility, work complexity and training design play in transfer of learning. In practice, training professionals will be more comfortable pinpointing the factors that lead to the transfer of learning or the lack of it.

Learning transfer has been found to be imperative for target employees and trainees to develop professional knowledge, skills and attitudes. Results of this study reveal variables that promote the positive transfer of learning to the workplace.

During the COVID-19 crisis in Victoria, Australia the complexity of school leadership increased greatly for school principals. This study focused on the lived experiences of early career principals in the independent school sector from March to November 2020 in Victoria, Australia. It investigates transformative work that was undertaken by these leaders in leading their schools over a protracted crisis.

The study builds on constructs of crisis leadership, adaptive leadership, agile leadership and emotional intelligence, exploring the leadership approaches undertaken by twenty-two early career principals in Victoria, Australia. Using a narrative inquiry approach, across three temporal points in 2020, storied productions drawn from the findings present four emergent types of emotionally intelligent leadership approaches undertaken by these principals. These leadership approaches are presented as the commander-leader, the conductor-leader, the gardener-leader and the engineer-leader with each approach demonstrating both organisational leadership approaches as well as individual leadership styles used by these principals as they led their schools.

The findings have direct implications for professional development programs focusing on aspiring principals and early career principals with emphasis on the importance of developing emotionally intelligent skillsets in principals for use during periods of rapid change or high crisis in schools. The findings present insight into the support useful for early career principals in the first five years of principalship.

This study uses a unique emotional intelligence approach to understand school leadership during and after a crisis.