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The purpose of this paper is to investigate the impact of CEO incentive-based compensation on earnings management, taking into account the influence of institutional settings and corporate governance systems.

Using archival data of 3,000 British, Australian, German, and Austrian firm-years between 2005 and 2014, the study applies fixed-effect estimator to reduce risks of endogeneity bias.

The findings reveal that institutional factors influence the relationship between CEO incentive-based compensation and earnings management. Particularly, firms from countries within the Anglo-American model (the UK and Australia), which provide greater protection for investor, stricter legal enforcement, and higher quality of corporate governance, tend to have lower level of earnings management. However, besides corporate governance quality, it is relevant to consider weaker investor protection and legal enforcement to motivate earnings management in firms from countries within the Euro-Continental model (Germany and Austria).

The study suggests that robust implementation of corporate governance, derived from either model, helps in restraining CEO opportunistic behavior. Importantly, more qualified institutions have higher impact on the relative adequacy of CEO incentive-based pay formulas in mitigating earnings management concerns. This can be extended by future research through comparative studies using other contexts or influential institutions.

Workplace stress costs £3.7bn per annum in the UK and in excess of $300bn per annum in the USA. The purpose of this paper is to examine the existence, strength and direction of relationships between perceptions of social support, work–life conflict, job performance and workplace stress in an Irish higher education institution.

The selected theoretical framework consisted of a combination of reward imbalance theory, expectancy theory and equity theory. An organizational stress screening survey instrument was used to survey the staff (n = 1,420) of an academic institution. Multiple linear regression analysis was used to evaluate the relationships between the independent variables (social support, work–life conflict, job performance), the covariates (staff category, direct reports, age, gender), and the dependent variable (workplace stress).

The results showed a negative correlation between social support and workplace stress, a positive correlation between work–life conflict and workplace stress, and a negative correlation between job performance and workplace stress (p < 0.05). The results also revealed significant relationships between the covariates direct reports and gender and the dependent variable workplace stress.

The findings from this research can trigger an organizational approach where educational leaders can enable workplace change by developing and implementing social support and work–life strategies, and potential pathways to reduce levels of workplace stress and improve quality of life for employees and enhance performance.

The examination and establishment of particular relationships between social support, work–life conflict and job performance with workplace stress is significant for managers.