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This study mainly aims to explore the impact of management practices and managerial behavioral attributes on credit rating quality in Tehran Stock Exchange.

In this study, 214 firms were assessed from 2014 to 2020. The credit rating quality was measured through Technique for Order of Preference by Similarity to Ideal Solution and the entropy weighting method. In accordance with the theoretical literature, managerial entrenchment, managerial myopia, managerial overconfidence and managerial narcissism were considered as the managerial attributes. Furthermore, to examine management practices, cash flow management and accrual management were explored.

The results of this study showed that the cash flow from operations management and the accrual management has a significant positive effect on the credit rating quality. The managerial entrenchment, managerial narcissism and managerial myopia have significant negative effects on credit rating quality, while the effect of managerial overconfidence on credit rating quality is not significant.

Understanding the factors that affect the credit rating quality is of a great importance. Considering the significance of cash management in the present era and the impact of managerial psychological and behavioral characteristics in the development of the organization, empirical results of this study can help investors, capital market regulators and other stakeholders to strengthen the firm and better decisions.

The main objective of the paper is to examine the relationship between managerial attributes (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) and firm risk-taking on the Tehran Stock Exchange (TSE).

The study’s sample comprises 150 companies listed on the TSE from 2011 to 2017. Risk-taking is calculated as the standard deviation (SD) of stock return. Explanatory factor analysis was performed to calculate the weight of each of the five variables managerial ownership, board independence, chief executive officer (CEO) tenure, board compensation and CEO duality as a proxy for managerial entrenchment. The study by Anderson and Hsiao (1982) was also used to calculate managerial myopia, and the study by Schrand and Zechman (2012) was used to calculate managerial overconfidence.

The results indicate that the effect of managerial entrenchment and managerial myopia on risk-taking of listed firms on the TSE is positive and significant, implying that an increase in CEO entrenchment is likely to give rise to risk-taking. The authors conjecture that this finding could be due to the investment projects impairing the firm performance in the long run. Furthermore, the effect of managerial overconfidence on listed firms' risk-taking on the TSE is significantly negative. Since overconfidence is one of the traits of narcissism and corporate managers tend to be encouraged and admired, it is implied that they tend to make efficient and low-risk investments that ultimately reduce the firm risk-taking.

Several theoretical studies show that managerial behavior is a determining factor in the economy. One of the reasons which justify the originality of this study is the context and institutional environment. Undoubtedly, managerial behavior (e.g. managerial entrenchment, managerial myopia and managerial overconfidence) is expected to have some significant variations in developing countries compared to prevailing in developed countries, particularly in the Iranian stock market the economic sanctions. Furthermore, due to the direct impact of individuals' psychological and behavioral characteristics on their decisions and the effect of companies' risk-taking on increasing and decreasing shareholders and companies' wealth, this research is essential. Given the function of designed behavioral criteria for assessing risk-taking behaviors, the relationship between managerial attributes and firms' risk-taking is still unclear and investigated in this study.

The present study investigates the impact of managerial psychological characteristics on the supply chain management efficiency (SCME) of companies listed in Tehran Stock Exchange.

To this aim, information about 215 companies was analyzed during 2014–2021. The sales per inventory ratio was used to calculate SCME. In the present study, the focus is on characteristics such as managerial entrenchment, managerial myopia, managerial overconfidence (MOC) and managerial narcissism, all considered as managerial attributes.

The present findings showed that managerial myopia/managerial entrenchment (MOC/managerial narcissism) have a negative (positive) effect on SCME. Hypothesis testing based on robustness checks confirmed these results. Moreover, the findings are presented separately for companies with high business strategy (first quarter) and low business strategy (third quarter). The results show that at low levels of differentiation strategy, managerial entrenchment does not have a significant effect on SCME while other managerial attributes have a significant effect on both high and low business strategy.

The present study contributes to the identification of managerial psychological characteristics influencing SCME to advance future studies and support practical efforts. The present findings can prove the significance of this research and fill the existing gap in research.

This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this paper aims to answer the question that “whether managerial attributes contribute significantly to the comparability of financial statements or not”.

The multivariate regression model is used for hypothesis testing. The hypotheses were examined using a sample of 768 listed observations on the Tehran Stock Exchange during 2012–2017 and by using from the multivariate regression pattern based on panel data techniques and the random-effects model.

The obtained results show a significant and negative relationship between management entrenchment, real and accrual earnings management, comparability and the relationship between management narcissism, overconfidence and board effort and comparability of financial statements is positive and significant.

As the present study is the pioneer study on such topics in the emerging markets, it provides valuable information concerning the intrinsic and acquired features of the management for users, analysts and legal institutions with a considerable impact on the comparability of financial statements. Moreover, this study’s results contribute significantly to the development of science and knowledge in this field and fill the gap in the literature.

This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

Librarians have traditionally looked to academic library directors (ALDs) to list those qualities that make them good at what they do. Little research has sought the input of institutional administrators (who are the ones who hire ALDs) about what they look for when hiring ALDs. This study presented a list of qualities that had been rated by ALDs as being important for the position to these senior institutional administrators and asked them to rate the relative importance of these qualities and to add to the list any qualities they felt should be there. Their ratings were then compared with those of the library directors to see how closely they correlated. The results showed not only that there was statistically significant agreement between the two groups, but also that there were important differences, with the hiring administrators placing more priority on ideological attributes (attributes based on professional orientations and ideals) while ALDs emphasized the need for experience. The hiring administrators also added several attributes to the original list, including managing multiple priorities, being learning/student oriented (especially toward low achievers), being self-directed with a good work ethic, being able to relate effectively to all constituencies, and experience in the same type of institution as the one the person was being hired to lead.

Studies indicate that a managerial pro‐male bias still exists. While managers and females have begun to view women as possessing managerial attributes, male students, on average, still tend to stereotype the managerial role using a pro‐male bias. Based on research by Heilman and by Lord and Maher, the purpose of this paper is to propose that business students, who are exposed to a curriculum that emphasizes the importance of diversity, as recommended by AACSB, will exhibit fewer gender stereotypes.

Using the Schein Descriptive Index, three groups of university students were surveyed to determine whether individuals exposed to formal management education experience a reduction in “men as manager” stereotypes. The hypothesis was tested using interclass correlation coefficients (r′) from two randomized‐groups analysis of variance.

The hypothesis was not supported and the findings indicate that students in the business administration program stereotyped the managerial role to a greater degree than those not enrolled in the business administration program.

Further studies should be conducted to determine if the findings of this particular study are universal across college campuses.

Business schools must evaluate the methods that are being used to teach diversity in management education.

The authors' unique approach focuses on the sample as an important element when studying gender bias in management. Given the state of the economy and the cuts to university programs, by determining where bias occurs, diversity education in the university environment can be better utilized for optimal impact.

The purpose of this study is to organize and assess knowledge on the capabilities pertinent to the early internationalization of born globals (BGs) and international new ventures (INVs).

A systematic approach is used to search, code, organize and synthesize 155 peer-reviewed journal articles on capabilities and early internationalization.

The study delimits eight operational and five dynamic capabilities. The synthesis links capabilities to three antecedents (i.e. firm specific factors, managerial socio cognitive attributes and market factors) and three outcomes (i.e. precocity, survival and performance). While 7 of the 12 linkages identified are well-established, relationships involving market factors, survival and dynamic capabilities are sparsely researched.

The authors know more about the effects of firm specific factors and managerial socio cognitive attributes on operational and dynamic capabilities than we do the influence of market factors on either group of capabilities. Likewise, the authors know more about the influence of operational and dynamic capabilities on performance than we do their impact on precocity or survival.

As the pandemic has shown, businesses with adaptable capabilities (e.g. shifting from a brick and mortar to an online/omnichannel approach or micro-breweries competent to switch from manufacturing beer to hand sanitizer) have increased their chance of survival while helping society cope.

This to the authors’ knowledge is the first study to provide a comprehensive review of literature on the nebulous concept of capabilities, in the context of the burgeoning research stream on early internationalization.

Construction labor productivity (LP) is the key element in forming the success of construction projects. Numerous studies on the topic of critical success factors (CSFs) within construction LP have been conducted, but the results have rarely emphasized developing factors related to managerial function behaviors (MFBs) and examining its relationship with construction LP, a key criterion for measuring construction effectiveness; these less researched topics were the aims of this study.

The empirical research studies were designed to develop managerial behavior's attributes based upon a literature adaptation and focus group studies (FGSs). Then, the causal relationships between MFBs and LP were examined by drawing on project-specific data collected from 195 completed construction projects in Vietnam, which was to the approach to an exploratory factor analysis (EFA) and Bayesian model averaging (BMA) technique.

The findings reveal that the MFBs' attributes were organized into a four-factor MFB framework: “cooperation emphasis (COOP),” “people orientation (PEOP),” “commitment emphasis (COMT)” and “leadership promotion (LEAD).” The findings reveal that COOP, PEOP and COMT have significant effects on LP.

The success of this approach is expected to broaden academic's horizons of factors affected LP and suggest a useful tool for supporting the project management professionals in enhancing construction LP and sustainability.

The purpose of the present study is to propose identifying similar characteristics and managerial actions of the sector brand identity elements among the associations that compound the Brasil Fashion System (BFS) brand.

An exploratory qualitative research was developed through in-depth interviews conducted with associations of the Brazilian fashion sector.

The results indicate that there are characteristics of the elements of brand identity that are similar between the associations that compound the BFS brand. However, there are also several distinct characteristics among them, which makes it difficult, in large part, to consolidate the brand identity of the Brazilian fashion industry abroad.

Moreover, it was indicated that for sectorial brand cases with a great divergence among brand partners, the creation of sub-sectorial brand specific for each partner could bring better results, as in this way, brands could be created with more suitable attributes for each partner, which will better suit their target audiences.

A practical contribution is also obtained, as the study can help in elaborating upon improvements for the sectorial brands that represent a large partners group.

An empirical evidence of how to identify common attributes between sectorial brand partners was presented to have a consolidated brand image in the external market.