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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.

The purpose of this paper is to consolidate the state of extant academic research on workplace innovation (WI) by proposing a comprehensive conceptual framework and outlining research traditions on the phenomenon.

This paper systematically reviewed the literature published over the past 20 years, basing on a predefined research protocol. The dimensions of WI were explored with the help of thematic synthesis, while the research perspectives were studied by means of textual narrative synthesis.

The analysis suggests that there exist four research traditions on WI – built container, humanized landscape, socio-material macro-actor, and polyadic network – and each of them comprises its own set of assumptions, foci of study, and ontological bases. The findings suggest that WI is a heterogeneous process of renovation occurring in eight different dimensions, namely work system, workplace democracy, high-tech application, workplace boundaries, workspaces, people practices, workplace experience, and workplace culture. The analysis showed that over years the meaning of innovation within these dimensions changed, therefore it is argued that research should account for the variability of these categories.

The paper includes implications for developing and implementing WI programs. Moreover, it discusses the role of HR in the WI process.

This paper for the first time systematically reviews literature on the topic of WI, clarifies the concept and discusses directions and implications for the future research.