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Using Schein’s Descriptive Index (SDI), this paper aims to first examine gender role stereotypes and requisite managerial characteristics among Irish business students over a 10-year period. Then, the paper investigates whether there have been changes in gender role stereotypes during this period and subsequently unpack the reasons behind any changes recorded.

In total, 1,124 students from the same business student population rated men, women and managers in general, using SDI. Data was collected first during the academic year 2008–2009 and again in 2018–2019 to determine stability or change in gender role stereotypes and requisite managerial characteristics. Intraclass correlation coefficients scores were computed to determine the relationship between gender and requisite managerial characteristics and identify differences and similarities between the two samples. To explore the content of gender stereotypes, an examination of the specific descriptive items was conducted by performing a factorial analysis using Duncan’s Multiple Range Test. Finally, the authors adapted the scales developed by Duehr and Bono (2006) to determine whether broad gender stereotypic characteristics with respect to communal and agentic, attributed to men, women and managers, differ by sample.

The overall findings indicate changes in the extent of gender role stereotyping of the managerial role among the male cohorts studied. The subsequent analysis of the descriptive items identified that the change among the male cohort is due to the levels of agency they perceive women to now possess.

The authors contribute to the literature on both gendered and managerial stereotypes by showing changes in the pro-male stereotype of the managerial role and contribute to the existing debate on a shift towards a more androgynous view of leadership.

These findings help understand the content of gender role stereotypes that recent graduates bring with them to their first job post-graduation. The observed changes in the level of agency ascribed to women by their male counterparts could prove to be an important step forward for women’s advancement to managerial positions.

The findings indicate that both male and female cohorts in Sample 2 perceived men and women in general to possess the same levels of communal and agentic traits as their managerial counterparts.

This paper aims to examine whether managerial sentiment, extracted from annual reports, is associated with corporate risk-taking in the context of Chinese companies. This study expands the vein of literature on overconfidence theory.

By leveraging textual analysis on Chinese listed companies’ annual reports, the authors construct firm-level managerial sentiment during 2007 and 2021 to examine how managerial sentiment influences corporate risk-taking after control for firm characteristics. Corporate risk-taking is denoted by corporate investment engagements: capital expenditures and net fixed asset investment.

Results show that incentives for corporate risk-taking are likely to increase with the positive managerial sentiment and decrease with the negative sentiment in companies’ annual reports. Positive managerial sentiment is associated with over-/under-investment and low/high investment efficiency. Further additional tests show that the managerial sentiment effect only holds during low economic uncertain years and samples of private-owned firms. Furthermore, the robust tests indicate that there is no endogenous issue between managerial sentiment and corporate risk-taking.

Annual report textual-based managerial sentiment may not perfectly reflect managers’ lower frequency sentiment (e.g. weekly, monthly and quarterly sentiment). Future studies could attempt to capture managers’ on-time sentiment by using media sources and corporate disclosures.

To the best of the authors’ knowledge, this paper is the first research to provide insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach of measuring managerial sentiment might be a solution to monitoring managerial class.

This paper contributes to the literature on accounting and finance studies, adding another piece of empirical evidence on content analysis by examining a unique language and institutional context (i.e. China). Besides, the paper notes that in line with the English version disclosure, based on Chinese semantic words, managerial sentiment in the Chinese-speaking world has magnitude on corporate decisions. The research provides insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach to measuring managerial sentiment may be a practical solution to monitoring managerial class.

Professional sports teams employ highly paid managers and coaches to train players and make tactical and strategic team decisions. A large literature analyzes the impact of manager decisions on team outcomes. Empirical analysis of manager decisions requires a quantifiable proxy variable for manager decisions. Previous research focused on manager dismissals, tenure on teams, the number of substitutions made in games or the number of healthy players on rosters held out of games for rest, generally finding small positive impacts of manager decisions on team success.

The authors quantify manager decisions by developing a novel measure of game-specific coaching decisions: the Herfindahl–Hirschman Index (HHI) of playing-time across players on a team roster over the course of a season.

Evidence from two-way fixed effects regression models explaining observed variation in National Basketball Association team winning percentage over the 1999–2000 to 2018–2019 seasons show a significant association between managers’ allocation of playing time and team success. A one standard deviation change in playing-time HHI that reflects a flattened distribution of player talent is associated with between one and two additional wins per season, holding the talent of players on the team roster constant. Heterogeneity exists in the impact across teams with different player talent.

This is one of the first papers to examine playing-time concentration in the NBA. The results are important for understanding how managerial decisions about resource allocation lead to sustained competitive advantage. Linking coaching decisions to wins can help teams to better promote this core product.

This paper investigates the moderating role of values congruence, an element of person–organisation (P–O) fit, on the relationship between intrinsic work satisfaction and anticipated employee turnover. The model uses data from employees of the Australian Public Service (APS).

The study draws upon data from the APS’s annual Employee Census for 2018. We first use principal component analysis (PCA) to derive measures of collegial values congruence, managerial values congruence, intrinsic satisfaction and extrinsic satisfaction. The study then uses ordinary least squares (OLS) regression analysis to examine the main effects of intrinsic and extrinsic satisfaction, collegial and managerial values congruence as well as their interaction effects on anticipated future employee tenure.

Our results show the significant linear effects of intrinsic satisfaction, extrinsic satisfaction and managerial values congruence on anticipated tenure. Collegial values congruence, however, did not show a significant linear effect. Interaction effects were then tested, and both collegial and managerial values congruence were shown to moderate the relationship between intrinsic satisfaction and anticipated tenure. Higher levels of both forms of values congruence buffered the negative impact of lower intrinsic satisfaction on turnover intention.

The study is limited by its reliance on cross-sectional self-reported data within a specific and atypical organisational context (the Australian Public Service, or APS). Additionally, the cross-sectional nature of the data limits the establishment of causal inferences. Future research could explore longitudinal data and examine other potential moderators of the turnover intention.

Understanding the moderating role of values congruence, and in particular P–O fit, can develop organisational strategies that aim to reduce turnover by emphasizing the alignment between employee values and organisational, collegial and supervisor culture and values.

This study contributes to the relevant literature by showing the importance of values congruence in partially offsetting the negative effects of low intrinsic satisfaction on anticipated turnover. This is particularly relevant in the public sector context. The examination of both collegial and managerial values congruence provides a more nuanced understanding of the mechanisms that drive turnover intention.

Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.

The research model was implemented using field survey data from professional managers in the financial sector.

The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.

This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.

This paper aims to examine the effects of managerial ability (MA) on the likelihood and the timeliness of goodwill impairment and explore whether the desirable effect of MA vary with the degree of agency problems.

The authors propose a unified framework to simultaneously examine the effects of MA on the likelihood and the timeliness of goodwill impairment by incorporating a market-based impairment indicator (denoted as BTM), MA and the interaction of BTM with MA to this study’s regression model to account for the likelihood of goodwill impairment. BTM addresses the timeliness of goodwill impairment.

This study finds that firms with higher MA have lower likelihood of goodwill impairment, and such firms are more likely to recognize goodwill impairment in a timely manner when the underlying value of goodwill is economically impaired. This desirable effect of MA is more pronounced in non-state-owned enterprise (SOEs) and firms without chief executive officer (CEO) duality.

Firms can reduce the losses arising from goodwill impairment by enhancing the ability of their management teams combined with improved corporate governance structure.

This paper provides novel insights on understanding the role of MA in not only reducing the likelihood but also enhancing the timeliness of goodwill impairment. The findings help advance the upper echelons theory by uncovering the heterogenous effects of executives with different levels of ability.

This study aims to explore the interplay of ambicultural sensitivity and relational embeddedness in the quality of B2B relationships. Specifically, it examines how these factors contribute to enhancing the adaptability, collaboration and competitive advantage of multinational corporations and institutions operating within diverse cultural landscapes.

Using an abductive qualitative case study methodology, this study engaged professionals from three diverse multinational corporations in Indonesia − an energy services provider, a logistics services company and a not-for-profit institution. The objective was to explore the integration and implications of ambicultural sensitivity across varied cultural and industry settings.

This study demonstrates that ambicultural sensitivity − the ability to understand, appreciate and integrate diverse cultural values − enhances B2B relationships through its manifestation in individual and organizational practices. It facilitates a dynamic merging of cultural perspectives and management approaches within intercultural interactions. Furthermore, relational embeddedness is identified as crucial for successful cross-cultural collaboration and innovation. These insights highlight the strategic value of cultural integration and sensitivity in maintaining a competitive edge in the global marketplace.

This study adds to the B2B marketing literature by providing a nuanced understanding of how ambicultural sensitivity and relational embeddedness operate in the context of B2B relationships.

Integrated reporting (IR) has been proposed to “reform” corporate financial statements, fill gaps in existing reporting practices and provide a better understanding of financial and nonfinancial information in an integrated manner. The purpose of this study aims to provide empirical evidence of the role of IR in mediating the effect of ownership structure on firm performance.

Structural equation modeling on panel data are used to study the impact of the role of IR in mediating the effect of ownership structure on firm performance. The present empirical study was based on a sample of 431 European firms belonging to common or civil law between 2012 and 2020.

Based on empirical results, this study shows that IR plays a mediating role in the relationship between ownership structure attributes (ownership concentration, institutional ownership and managerial ownership) and the performance of European common law firms. In civil law countries, it only has a mediating effect on the relationship between institutional ownership and performance.

This study provides evidence for IR, ownership structure and firm performance. This chapter highlights the global need for a generally accepted set of standards for sustainability and IR practices.

(Digital) servitization, referring to service-driven strategies and their increasing implementation in manufacturing, is one of the most rapidly growing areas in industrial service research. However, the cultural change involved in successful servitization is a phenomenon that is widely observed but poorly understood. This research aims to clarify the processes of social construction as manufacturers change their organizational culture to transform into industrial service providers.

This research takes a systematic approach to integrate disparate literature on servitization into a cohesive framework for cultural change, which is purposefully augmented by rationale culled from organizational learning and sensemaking literature.

The organizational learning framework for cultural change in servitization introduces a dynamic perspective on servitizing organizations by explaining social processes between organizational and member-level cultural properties. It identifies three major cultural orientations toward service, digital and learning that govern successful servitization.

This research contributes to the servitization literature by presenting a new approach to reframe and explore cultural change processes across multiple levels, thus providing a concrete starting point for further research in this area.

The majority of Malaysian firms are small and medium-sized enterprises (SMEs), and the hospitality industry is no exception. However, a study on environmental management systems (EMS) reveals that relatively few studies have observed EMS implementation in small and medium-sized enterprises hotels (SMEHs). Hence, this study aims to determine the link between institutional influences and mediating effects of top managers' perceived benefits toward EMS implementation by Malaysian SMEHs.

The results of a questionnaire survey of 252 SMEHs managerial-level professionals using Smart-PLS software provide some explanation for the marginal action taken by these SMEHs to improve their environmental performance.

Based on the findings, five variables might stimulate the implementation of an EMS: regulatory influences, customer influences, competitor influences, employee influences and manager attributes influences.

This study significantly advances understanding of EMS and SMEHs, offering a replicable research framework applicable across industries and countries. Scholars can leverage the framework for further exploration, while managers should recognize institutional influences on EMS implementation.

Given that this study is one of the few that investigates the institutional influences and perceived benefits of EMS implementation, it may provide valuable information for future research on the hospitality industry and the SMEHs among researchers and practitioners.