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This study aims to investigate the factors influencing the adoption of data analytics in performance management. By examining the role of organizational and environmental contexts, this study contributes to the existing literature by proposing a novel and detailed technology-organization-environment (TOE) model for the complex interplay between firm characteristics and the adoption of data analytics. The results offer valuable insights and practical implications for organizations seeking to leverage data analytics for effective performance management.

The research draws upon a data set encompassing over 21,869 companies operating across all European Union member states. A multilevel logistic regression model was developed to evaluate the influence of organizational and environmental factors on the likelihood of adopting performance analytics in organizations.

The findings indicate that the lack of awareness of the benefits of data analytics and its practical application to address specific business challenges is a significant barrier to its adoption. Organizational contexts, such as variable-pay systems, employee training, hierarchical structures and frequency of monetary rewards, also influence the adoption of data analytics.

The study informs managers about the strategic role of data analytics capabilities in performance management for improved business intelligence and driving data culture.

The study helps managers understand the strategic role of data analytics capabilities in performance management, leading to improved business intelligence and fostering a data-driven culture in five key areas: structural alignment, strategic decision-making, resource allocation, performance improvement and change management.

The study advances the TOE theory, making it a more detailed and complete framework, particularly applicable to the adoption of performance analytics. It identifies the main factors of adoption that play a crucial role in this process.

This study aims to investigate the impact of extensive board diversity on firm performance from the perspective of resource-based view (RBV) theory in the context of Pakistan.

The analyses are made using a panel random-effects model and generalized method of moment (GMM) across 188 non-financial firms listed in the Pakistan Stock Exchange (PSX) over the period of 2009–2020. The robustness of findings is checked through alternative measurements of the variables and alternative estimation techniques.

The results show that board members' nationality, ethnicity and educational level diversities are significantly positively related to firm performance. In contrast, age and educational background diversities negatively affect firm performance. However, gender and tenure diversities have an insignificant relationship with firm performance.

This study is conducted in the context of Pakistani firms; thus, the findings may not be generalizable to other economies because different economies have different institutional settings and governance structures.

The policy-makers should encourage the inclusion of board members' nationality, ethnicity and educational level diversities having relevant educational backgrounds to improve firms' competitive performance. The suggested structure of the corporate board may improve firm performance by attracting multiple stakeholders and fulfilling their expectations.

The appointment of a director should be based on merit rather than on political connections or personnel relationships to improve social welfare and avoid their negative impact on firm competitive performance.

To the best of the authors' knowledge, this is the first study that investigates the impact of board diversity on firm accounting-based performance and market-based performance in the emerging economy of Pakistan. This study uses RBV theory to provide a unique corporate governance structure based on board diversity, particularly in Pakistan.

The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM), analyzing the effect of board characteristics on the possible association.

This paper studies a sample of Italian non-financial listed firms over the 2014–2019 period, by GLS regression models, controlling for the fixed effects of the company's sector of operation and the year.

Results indicate a different association between RPTs and earnings management (EM) in family and non-family firms. They point out that family firms use RPTs in association with downward AEM and REM perpetrated by abnormal discretionary expenses as well as a substitute of REM via abnormal production costs. For non-family firms, findings indicate only a substitution effect between RPTs and AEM. Furthermore, CEO duality, board gender diversity and the presence of the family on the board positively moderate the association between RPTs and, respectively, REM implemented through sales manipulations, downward AEM and upward AEM.

This study suggests that the socioemotional wealth (SEW) differently affects the relationship between RPTs and EM, according to the form of the latter. It also points out family firms' heterogeneity in earnings manipulations, by providing evidence of the moderating role of board characteristics on the association between RPTs and the various forms of EM.