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This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

Influenced by factors such as fluctuations in market supply and demand and the rapid development of new technologies, manufacturing companies are facing greater challenges to transform and upgrade. The existing relevant studies about sustainable innovation capabilities mostly focus on classification of innovation or from a static resource-based view and less on quantitative measurement from a dynamic perspective and inter-organizational relationships. This paper takes a dynamic capabilities and social capital theory, explore the concept and dimensions of sustainable innovation capabilities and then makes development of a new scale.

This paper uses a combination of qualitative and quantitative research methodologies to develop a measure of sustainable innovation capabilities in two studies. Grounded theory methodology is used to explore the concept definition and dimensions of sustainable innovation capabilities. Exploratory factor analysis and confirmatory factor analysis are conducted to refine and validate the factor structure, and then the authors developed the sustainable innovation capabilities scale.

The results show that sustainable innovation capabilities composed of ideation capabilities, opportunity capture capabilities, agile learning, creative inheritance and networking capabilities. The sustainable innovation capabilities that firms should possess are reflected at the firm level and inter-organizational relationship level, and the culture-specific dimension of creative inheritance reflects the influence of national and organizational culture.

The research reveals the internal driving force of the manufacturer's sustainable innovation capabilities, as well as the role and uniqueness embodied in the specific culture, providing a new perspective for improving the manufacturer's sustainable innovation capabilities.

This paper aims to critically examine traditional approaches to paradoxes and propose a new approach and perspective that views “chiasmic” organizing as a intertwining combination of structure and processes that facilitate the handling of multiple interrelations for processing paradoxes and harness their creative potential in organizations.

Employing a cross-disciplinary approach, a literature review and a critical lens, along with conceptual work (typology), are used to identify problems and deficiencies in existing research on paradoxes. Specifically, it draws on Merleau-Ponty's process-oriented phenomenology and post-Cartesian ontology to gain a comprehensive understanding of post-dualistic forms of chiasmic organizing and its relationship with paradoxical phenomena.

The process-oriented phenomenology and post-Cartesian ontology used in this article offer valuable insights and a critical approach to comprehend post-dualistic forms of chiasmic organizing in relation to paradoxes. This understanding can help in tapping into the energizing and creative potential of paradoxes. The paper also highlights the significance of the “in(ter)-between” as a reversible principle in chiasmic organizing and proposes some implications.

Limitations and implications of this study are identified and discussed.

The paper offers practical implications for organizations in processing paradoxes.

This paper contributes to the existing literature by providing a conceptual critique and proposing a novel understanding of chiasmic organizing as an intertwining structure and mediating processes by employing a process-oriented phenomenology and post-Cartesian ontology. It also offers innovative ways to approach paradoxes and tap into their creative potentials, which can bring about change in organizations.

Enterprise social networks (ESN) that enable faster communications and knowledge sharing at work are an integral part of many workplaces. Although the affordances potency and actualization constructs identify work context as important, few studies to date have teased out how the interactions between ESN’s affordances, users’ goals and the work context drive affordances actualization.

This research is a case study of a technology multinational that made the ESN Chatter mandatory for all internal communications. We conducted a thematic analysis of 40 h of non-participatory observation, 15 in-depth interviews and eight informal conversations with employees.

There was considerable variation in how employees across different functional roles perceived affordances’ potencies, leading to differences in the nature and intensity of actualization: while sales and project managers embraced Chatter, technical support participants mostly resisted it; visibility was the central affordance for sales and human resources, but persistence was more important for project managers and association for technical support and billing. An organizational culture of accountability, urgency and efficiency interacted with Chatter’s affordances in a mutually reinforcing way, strengthening accountability and accelerating processes. Collaboration was enhanced but in a mostly coercive way. While sales participants' motivation was boosted, the mandated use of Chatter rendered tasks not inputted in Chatter invisible and created antagonism between departments.

Practitioners should not underestimate the influence of different work contexts and employees' goals when implementing an ESN. Since employees are concerned with managing their workload and how others perceive them, they may resist ESNs that they perceive as creating additional work and they may attempt to manage impressions at the expense of the work climate. Organizations looking to implement an ESN as their main communication tool would greatly benefit from establishing training programs and clear guidelines on positive communication practices across functional roles such as sales and technical support, and between peers.

Our study is one of the first to shed light on the role of the work context, i.e. functional role and organizational culture, in explaining the intensity and specificity of affordance actualization across an organization.

This paper analyses the role of intellectual capital (IC) as a factor of the financial performance of entrepreneurial firms, which are recognized as the main drivers of economic growth and employment.

The sample consists of 188 business owners from Serbia. The primary data are collected using the questionnaire, while the secondary data come from the annual financial statements of their companies. The elements of IC as independent variables are grouped into three components: human, structural and relational capital; sales revenue and operating profit CAGR (5y) are used as dependent variables, while company size and industry type are used as control variables. Statistical analysis involves factor and regression analyses.

The results reveal that IC components contribute to the long-term financial performance of entrepreneurial firms. Specifically, the following elements have positive effects on financial performance: knowledge of the entrepreneur, process improvement and organisational culture. On the other hand, entrepreneurs’ social skills and tenacity were found to have a negative impact on revenue and operating profit growth, while support from informal networks had a negative effect on the growth of sales revenue.

This study aims to fill a gap in the literature on the impact of IC on the financial performance of entrepreneurial firms.

Although organizations are investing heavily in digital transformation (DT) of the sales function, implementation and exploitation at the sales force level are ongoing challenges. As sales managers serve as conduits of influence between top management and the sales force, the success of strategic initiatives, such as DT, hinges heavily on leveraging their influence to promote change adoption at the sales force level. Accordingly, this research is guided by the research question: how can sales organizations secure the buy-in of sales managers and induce their championing behaviors directed toward the sales force?. The purpose of this paper is to investigate how organizational and psychological resources influence sales managers' DT change champion through their change readiness.

Construing DT in sales as an organizational change that creates contextual job demands, the theoretical framework offers several hypotheses linking organizational and personal resources with sales managers’ change readiness and championing behaviors. The perceived impact of change is included as a moderating variable. Using data from a sample of 176 business-to-business sales managers, the hypotheses are tested using partial least squares structural equation modeling.

The authors demonstrate that two change-related organizational resources (change communication and change mobilization) and a personal psychological resource (psychological capital) facilitate sales managers’ emotional and cognitive change readiness, which, in turn, enhances their championing behaviors toward DT initiatives. Further, the authors find that perceived change impact augments the effects of organizational and psychological resources on change readiness, thus highlighting the importance of effective positioning of the outcomes of change.

This study provides practitioners with actionable guidance on securing the buy-in of sales managers for change initiatives such as DT. Specifically, communication and mobilization are critical inducements. Managers who score high on psychological capital can be targeted as change agents. Further, the impact of change needs to be framed positively, as the resultant perceptions magnify the effects of organizational resources.

While prior research has examined salespeople’s response to change, very little is known about the antecedents of change readiness and championing behavior among sales managers. Based on the results, the authors identify theoretical and managerial implications as well as future research directions.

This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business (B2B) sales relationships. This understanding offers B2B buyers enhanced knowledge of sales business expectations towards sustainable business relationships in the future.

Through self-administered questionnaires, data were obtained from 237 sales or marketing managers/directors of small- and medium-sized companies across industries in Spain, who were randomly contacted via LinkedIn. The multivariate analysis of measurement and structural models was based on IBM SPSS Amos 27.

The study confirms that sales opportunism positively affects sales conflict. Moreover, sales opportunism is negatively associated with non-economic sales satisfaction, whereas non-economic sales satisfaction is positively associated with economic sales satisfaction. Consequently, if all associates are pleased with the relationship and the gains it can provide, a long-standing orientation can be achieved.

The study expands existing theory on seller–buyer relationships in a B2B context. It contextualises direct and indirect relationships between two antecedents (sales opportunism and sales conflict) and two postcedents (economic sales satisfaction and non-economic sales satisfaction) in sales business–buyer settings.

The study guides buyers in B2B relationships towards an improved understanding of how sales businesses perceive opportunism and conflict (as negative precursors) to impact non-economic satisfaction and how it can influence economic satisfaction.

Most studies explore B2B relationship building from the perspective of the buyer, thereby creating a shortfall in developing an understanding of all partner expectations in B2B relational intent. Moreover, the measurement of satisfaction as a multidimensional construct secured the integration of non-economic satisfaction and economic satisfaction within a single model allowing the constructs measured in this study to be holistically assessed.

The purpose of this paper is to investigate the factors influencing the development of social media marketing strategy in an international context. We specifically look at the potential drivers and barriers throughout the social media marketing strategy development process and how cultural differences shape social media marketing strategy decision-making among firms in international markets.

The study is conducted with an inductive research approach involving in-depth interviews with 32 firms from Finland, China and Brazil. Using inductive data analysis, we identify both internal and external factors that drive and hinder the development of firms’ social media marketing strategies. Moreover, we explore the essential elements in social media marketing strategy development based on the key practices observed among these firms, which enables us to conduct a comparative analysis of how cultural values influence the development of social media marketing strategies.

Our findings underscore the importance of both internal (i.e. resources and capabilities) and external (i.e. market-level and country-level) factors that influence the development of social media marketing strategy. Our analysis also unveiled four key practices throughout the social media marketing strategy development process: social selling, content marketing, risk management and relationship management. Additionally, we identified three distinct mindsets regarding firms’ social media selling objectives across companies in the three countries.

The comparative approach provides novel insight into firms' international social media marketing strategy. Our proposed conceptual model shows the development process of social media marketing strategy in the international context. The research propositions highlight the role of cultural values and open up new avenues for future research.

It is important for an exporting manufacturer to motivate its foreign channel partners to sell and promote its products. An excellent way to motivate such foreign channel partners is to give them exclusive territories. Unfortunately, there is a lack of knowledge regarding the determinants of territorial exclusivity. This study aims to investigate the relationship between organizational culture and territorial exclusivity and the moderating role of firm size in this relationship.

Survey data were collected from manufacturing small and medium-sized enterprises (SMEs) in Japan. To test the hypotheses, a regression analysis was conducted using the ordinary least squares technique.

Empirical evidence shows that the cultural values of collectivism and uncertainty avoidance influence territorial exclusivity; collectivist exporters are likely to use territorial exclusivity, whereas exporters with high uncertainty avoidance are not likely to use it. Furthermore, the larger the firm size, the smaller the impact of cultural values on territorial exclusivity; this suggests that large SMEs do not rely on their organizational culture to make decisions about exclusive territories.

The export marketing literature emphasizes the advantages of exclusive territories. By contrast, the channel management literature suggests that exclusive territories also have disadvantages. As exclusive territories have both advantages and disadvantages, it is crucial to answer the following question: What kinds of exporting manufacturers grant exclusive territories to their foreign channel partners? By addressing this question, this study contributes to a better understanding of export channel strategy.

The rapidly changing international business landscape, driven by dynamic factors such as technology, emerging markets, and unpredictable crises, demands that organizations innovate to survive while gaining and sustaining competitive advantages. Culture, an intricate multilevel construct, presents challenges for transnational enterprises and international business as a key “soft” element of organizational strategy.

This paper employs a triangulated method combining a systematic literature search, machine learning, and qualitative thematic content analysis to explore the relationship between culture and innovation within the context of international business. The analysis involved scrutinizing 697 journal articles indexed in the Web of Science database.

Using k-means, which is an unsupervised machine-learning tool in Python, and hypertext preprocessor language scripting, we identified seven topic clusters and 94 keywords. Qualitative thematic content analysis facilitated the recognition of prevailing patterns in researchers' conceptualizations of the interplay between innovation and culture. We identified influential relationships between cultural configurations and innovation.

Our analysis contributes to developing a comprehensive research field map encompassing international business, innovation, and culture.

This study significantly enhances our knowledge of culture and international innovation. Future research that recognizes culture as a dynamic configuration at multiple levels (e.g. national, organizational, professional, and individual) and employs more comprehensive measures of innovation and culture could substantially advance our understanding of the intersection of culture and innovation in international business.