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This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

The purpose of this paper is to examine the effects of performance management (PM) practices on in-bound open innovation (OI) and out-bound OI. To do this, the authors examine the organizational effectiveness as well as the non-financial and financial performance of Brazilian startups that have had recent OI relationships with larger companies.

Using data collected from 103 Brazilian startups, the hypotheses were tested via partial least squares–structural equation modeling (PLS-SEM). An additional analysis was performed using fuzzy-set qualitative comparative analysis (fsQCA).

The findings show that PM practices orchestrate in-bound OI and out-bound OI; however, only in-bound OI promotes organizational effectiveness in Brazilian startups. Organizational effectiveness results in good non-financial performance, which in turn improves financial performance. PM practices have an indirect effect on financial performance from the serial mediation of in-bound OI, organizational effectiveness and non-financial performance. Moreover, several combinations of conditions lead to high levels of organizational effectiveness, non-financial performance and financial performance.

This study provides new evidence and insights from an emerging market on the antecedents and consequences of startups' OI adoption.

This article aims to examine the direct and indirect effect among total quality management (TQM), corporate social responsibility (CSR) and financial and non-financial performance.

The empirical data were collected from a survey of 120 Tunisian certified firms using questionnaires. Structural equation path modeling PLS-SEM) was performed to test the research hypotheses.

The results indicate that TQM has no direct effect on financial performance (FP), while they positively impact non-financial performance (NFP) and CSR. The study also shows that CSR positively and significantly influences FP and NFP. In addition, it reveals the positive impact of FP on NFP. Furthermore, the results reveal an indirect effect of TQM on financial and non-financial performance through CSR.

The empirical study bridges the gap in the literature by analyzing the direct and indirect effect between TQM, CSR and performance in a single model. It also highlights the important role of CSR between TQM and financial and non-financial performance in the context of emerging countries.

The purpose of this study is to see if market timing predicts the first reporting of earnings performance after the issue, i.e. the issue-year earnings performance. Furthermore, this study examines the behaviour of financial and non-financial issuers’ performance in the light of varied market timings.

This study focuses on 785 NSE-listed initial public offerings that took place between April 2010 and December 2021. This study evaluates market timing by using moving averages. Using multiple regression analysis, the research further investigates the impact of market timing on issue-year earnings performance for financial and non-financial issuers on the basis of an interaction (moderation) effect.

This study finds that there is a significant presence of market timing in India, which predicts issue-year earnings performance. This study also demonstrates that hot market issuers’ performance is heavily influenced by market timing for non-financial issuers only. However, financial companies are not influenced by market timing.

The findings of this study will assist the potential investors, analysts and stakeholders about performance of public issuers in India. Lower earnings performance for hot market non-financial issuers implies that the issuers’ market performance may not be supported by earnings figures. A market performance that is not synchronous with earnings will not last long. The findings of this study hold implications to the regulators as well to keep an eye on issuers’ earnings performance alongside the stock performance. Apart from that, the observations in context of financial and non-financial issuers provide insight about the variation in performance of public issues on the basis of background.

To the best of the authors’ knowledge, this is the only study to examine earnings performance in the context of market timing in India. This study holds significance in terms of methodology for anticipating the presence of market timing and the study of interaction effects. Moreover, it is one of the few studies that has focused on comparing financial and non-financial issuers around the world.

Scholars have underscored the importance of organizational authenticity, but it is unclear how it influences the links among market strategy, and nonmarket strategy (NMS) and firm performance. This study addresses this gap in the literature.

A survey of 294 managers in firms based in the United States investigates configurations among competitive strategy (e.g. cost leadership or differentiation), political and social nonmarket strategy (NMS), authenticity, and firm performance.

Cost leaders tend to engage in political nonmarket strategy (PNMS), but the interaction does not necessarily improve firm performance. Differentiators are more likely to pursue social nonmarket strategy (SNMS) and perform better, but neither market-nonmarket strategy configuration is inherently optimal.

The results support market-nonmarket strategy configurations but do not prescribe optimal combinations. However, the sample is cross-sector and employs self-reports for firm performance.

Political and social authenticity can enhance firm performance, but nonmarket activity can compromise a firm’s ability to be politically and socially authentic. Authenticity can drive performance, but a firm’s nonmarket activity can compromise its ability to be politically and socially authentic. Firms should view a prospective loss in authenticity as a potential cost of nonmarket activity.

This paper investigates how a firm’s emphasis on market (competitive) strategies, political and social nonmarket strategies, and political and social authenticity impact financial and non-financial performance. It also tests the veracity of two market-nonmarket configurations, cost leadership with political NMS and differentiation with social NMS.

Informed by the resource-based view of the firm, dynamic capabilities theory and contingency theory, this study examines the impact of Industry 4.0 (IR4.0) technologies adoption on firm performance (FP) while accounting for the mediating role of innovation ambidexterity (IA) and moderating roles of contextual and methodological factors that drive the performance gains of the phenomenon.

A random-effect model in comprehensive meta-analysis (CMA) is used to synthesize 113 studies in 115 independent samples with 192,188 observations.

This analysis demonstrates that IR4.0 digital technologies are directly related to financial and non-financial performance, disclosing that the performance effect on non-financial is the largest. Moreover, there is a complementary partial mediation role of the impacts of IR4.0 on FP by IA. Furthermore, this focal relationship is moderated by boundary-spanning conditions: contextual factors – firm size, business type, economic development, industry sector and methodological factors – proxy of FP, sample size and study type.

The results imply that IR4.0 produces financial and non-financial benefits by enabling firms to develop dynamic capabilities like innovation ambidexterity, which informs managers and practitioners that unless IR4.0 technologies and IA strategies are combined together to generate superior FP, IR4.0, in and of itself, would produce a less positive impact on FP than the combined impact of IR4.0 and IA. Therefore, managers should focus on converting IR4.0 resources to dynamic capabilities like IA by leveraging open innovation strategies or building IR4.0-based coordination mechanisms by creating cross-unit business synergies.

To the best of the authors' knowledge, per the literature review, this is the first meta-analysis structural equation modeling study on the interplay between IR4.0, innovation ambidexterity and firm performance.

Building on the theory of resource-based view (RBV), this paper is determined to explore the key drivers that drive platform ecosystem adoption by small businesses and mediation mechanisms that facilitate the translation of these drivers into improved firm financial and nonfinancial performance.

In this study, structural equation modeling is used to analyze the data. A survey questionnaire was taken from 430 small businesses operating their businesses on various digital platform ecosystems in China to investigate the links between parameters by testing hypotheses. Digital startups operating their businesses on popular Chinese platform ecosystems, including Alibaba, Taobao, Jingdong, Maituan and HelloChe, were chosen.

The finding deciphers a nuanced interplay of the adoption drivers, with innovation capability emerging as a mediation mechanism translating these drivers into improved financial and non-financial performance.

The acknowledgment of potential drawbacks, such as the focus on specific drivers of platform ecosystem adoption, highlights the need for future research to explore additional factors that may influence adoption decisions. By examining institutional factors, market conditions or external shocks like the COVID-19 pandemic, researchers can provide a more comprehensive understanding of the complexities surrounding platform ecosystem dynamics and offer insights into adaptive strategies for businesses facing uncertainty.

The outcome benefits policymakers and ecosystem designers by creating and overseeing platform ecosystems that support the highlighted drivers. This study further serves as a roadmap for both platform owners and prospective small enterprises as they map their path toward the digital frontier.

The findings from the research indicate that small enterprises that embrace platform ecosystems can experience improved financial and non-financial performance, which in turn promotes economic development and the generation of jobs. By utilizing innovative strategies and maximizing their strategic advantages, these enterprises can not only prosper but also make significant contributions to community development and help alleviate joblessness. This highlights the significance of assisting with the incorporation of digital technology in small businesses to achieve wider societal advantages.

Research originality lies in bridging the gap between strategic inputs and measurable outcomes, stressing the vital function of a firm’s innovation in turning ecosystem-driven opportunities into enhanced performance. This means the pivotal role of this study lies in exploring platform ecosystem adoption drivers based on the theory of RBV and the way innovation capability of platform ecosystems facilitates the translation of these drivers into improved financial and nonfinancial performance.

The study explores the pivotal role of green information technology and sustainable business processes and their impact on organizational value in an underdeveloped economy. It aims to develop a comprehensive model for driving organizational value through sustainable initiatives.

Data was gathered through 474 survey instruments (41% response rate) from top managers of IT firms using a convenience sampling technique. After ensuring reliability and validity, hypotheses were tested using structural equation modeling. Data analysis utilized SPSS and AMOS 21.0.

The study revealed a significant positive impact of green information technology initiatives on financial and non-financial aspects, enhancing overall organizational value. Similarly, green information technology significantly influences sustainable business processes. Furthermore, sustainable business processes, encompassing economic, social, and environmental dimensions, enhance organizational value, including financial and non-financial performance. Consequently, a multifaceted sustainable model has been developed to optimize organizational value, providing new insights.

The findings imply that firms should focus on acquiring new green technologies and adopting sustainable processes, leading to enhanced profits and non-financial gains. This study aids managers in strategy development and implementation and guides policymakers in formulating context-specific policies. It enriches the existing literature on green IT, business process management, and organizational value.

The study rigorously tested a framework for fostering organizational value through green information technology and sustainable business processes in information technology firms. The proposed framework was validated using structural equation modeling.

The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Based on the systematic literature review, bibliometric investigation and forest plot, the authors systematized the scientific knowledge from 183 papers.

Earlier studies either focused on audit quality and corporate performance or discussed the link between climate change and corporate performance. However, the way that audit quality and climate change can together influence corporate performance is yet to be examined. The authors fill the gap by examining the possible link between audit quality and climate change and establishing the influence of it on corporate performance from the existing literature.

Because of the immense importance of the company's contribution to climate change, the research findings will open up avenues for future research. In addition, findings will be useful for world policymakers in strengthening or modifying existing corporate responsibility policies.

This paper aims to analyse the corporate social responsibility (CSR) Committee presence and gender equality influence on environmental, social and governance (ESG) performance reporting in a pre- and during Covid-19 crisis in European Union (EU) listed entities.

To achieve the goal, an empirical analysis was conducted with 1,221 listed companies in EU as support for the economics years 2017–2021. Statistical technique used to analyse the relationship between the variables under study was regression analysis with panel data.

Results show that CSR committee presence, stakeholder engagement and gender equality are positively associated with ESG performance reporting, but the Covid-19 crisis and the book value per share do not influence the dependent variable. The model variables determine 99% of the ESG performance reporting.

The results are useful for managers, governments and organizations in developing sustainability reporting standards. As companies navigate the complex landscape of sustainability challenges, integrating sustainable development goals into their strategies and ESG reports provides a roadmap for creating positive, lasting impacts on a global scale.

This research covers listed firms from throughout the EU and the pre- and during-Covid era.