Search results

This study aims to investigate the influences of perceived and preferred coaching behaviors and the discrepancy between them on job satisfaction, mediated by the quality of the relationship with the immediate supervisor and adaptive performance.

The research adopted a cross-sectional survey design. A total of 220 Korean employees, small-sized team members, were recruited from the automotive industry for the study. This research explored the relationship between perceived and preferred coaching behaviors using the Pearson correlation. Structural equation modeling was used to analyze the relationships among perceived and preferred managerial coaching behaviors, the discrepancy between them, the quality of the relationship with the immediate supervisor, adaptive performance and job satisfaction.

Perceived and preferred coaching behaviors exhibited a weak correlation. Perceived coaching behaviors indirectly influenced job satisfaction through the quality of the relationship with the immediate supervisor and adaptive performance. The discrepancy between perceived and preferred coaching behaviors directly and indirectly influenced job satisfaction via adaptive performance. However, all paths related to preferred coaching behaviors were found to be insignificant.

Although the results of this research may be generalized to the Korean automotive industry, the findings highlight perceived and preferred coaching behaviors and the discrepancy between them as independent variables. The findings shed light on the influences of managerial coaching on the quality of the relationship with the immediate supervisor within Korean workplace cultures and how coaching behaviors contribute to triggering subordinates’ adaptive performance. In addition, the study provides how managerial coaching influences job satisfaction in the workplace.

Based on the findings, an organization should cultivate self-directed learning environments to enhance employees’ adaptive performance. The coaching training session should be added to the leadership development program for new managers. Team leaders need to consider their members’ preferences during managerial coaching.

The variables, such as preferred coaching variables and the discrepancy between perceived and preferred coaching behaviors, along with the research framework, represent a novelty in managerial coaching, as well as within the Korean context.

The paper aims to propose and validate a process-based model to enhance managerial effectiveness among micro, small and medium enterprises (MSMEs). It has been observed that business uncertainties and inadequate financial resources that MSME entrepreneurs and managers face require them to constantly engage in strong self-awareness and self-regulating behavior to enhance the efficacy in their roles and, henceforth, their role performance effectiveness.

The approach for data collection was based on the clustering of MSMEs belonging to the clusters machine tool, pump manufacturing, foundry, textile and auto-component clusters in India. The respondents to the study were MSME entrepreneurs and managers who oversee and manage multiple functions like operations, quality, marketing, sales, supply chain management, procurement, personnel and administration and general administration.

The self-efficacy of entrepreneurial managers of MSMEs is observed to play an integral role in enhancing the efficacy of their roles, thus highlighting the use of a process-based perspective while dealing with constant resource constraints and excessive dynamism in their business contexts. The ability to handle multiple tasks effectively and resilience to manage challenges enhances their role-making process, which is significant in achieving and sustaining goal-oriented behavior among MSME entrepreneurs and managers.

This paper would serve as an effective model for entrepreneurs and managers to enhance their efficacy in the individual and interdependent role context, which would help achieve their individual and organizational goals. The model emphasizes a process-based perspective that thrusts the need to relate to the organizational context, enhancing individual confidence for goal-related behavior and fulfilling their role-related expectations.

This paper presents a model of enhancing managerial effectiveness that discusses self-efficacy as antecedent behavior. Here, personal and environmental factors aid cognition to one’s capability to construct reality, self-regulate, encode information and engage in effective managerial action.

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.

A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.

The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.

By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.

This paper aims to examine whether firms meeting or just beating an earnings benchmark engage in tone management in earnings conference calls to complement earnings management in the UK context. It also investigates whether the audience tone in beating or just meeting earnings fails to predict future performance.

This study was performed using a sample of non-financial UK firms listed in the FTSE 350 index over the period 2010–2015.

The findings show that firms that exercise more earnings management to meet or just beat earnings are positively associated with the abnormal tone during earnings conference calls. The outcomes also reveal that the audience’s tone of firms meeting or just beating an earnings benchmark fails to predict future performance. This confirms the effectiveness of the tone management in managing the perception of audience.

This study highlights the need for increased accountability by firms on earnings conference call. It also supports academics and practitioners in understanding the management discretion used in reporting and communication during the earnings conference call. Overall, the results of this study are beneficial for regulators, policymakers and professionals, regarding confirming the need for the earnings conference calls to be regulated.

To the best of the authors’ knowledge, this is the first study that examines the association between earnings management and tone management in the UK earnings conference calls. It adds to the existing literature by examining the self-serving behaviour of managerial tone during earnings conference calls within a sitting in which meeting or just beating a benchmark is used. Unlike several studies that explain the behaviour of tone as a signalling strategy, this study reveals that the tendency of impression management behaviour can explain the tone management.

This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship.

Based on a sample of 200 French-listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.

The results show that passive IIs are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive IIs.

This study has several practical implications. First, the results are useful for policymakers who should constrain passive IIs to provide only one service (asset management). Second, this study may sensitize family owners to the need to cooperate with active IIs that are effective in monitoring the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote a balanced ownership structure, which is important for responsible and effective corporate governance.

This paper extends previous research by investigating the heterogeneity of IIs in terms of horizon, ownership and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in the presence of active and passive IIs.

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach. The research focuses on the American business landscape because it has played a pivotal role in shaping the field of corporate governance theory and practice.

The author thoroughly investigates archival records, legal documents, academic publications, reputable databases and pertinent literature to unearth valuable insights into the key events that have influenced the evolutionary path of American corporations and their governance throughout history.

Delving into the evolutionary journey of American corporations and their governance reveals a multifaceted narrative, enhancing our comprehension of the impact of the external socio-economic environment, and the effectiveness and limitations of established corporate governance paradigms in addressing such transformations. This introspection establishes the groundwork for ongoing discussions concerning how corporate governance should adapt to meet the evolving needs and expectations of stakeholders and society as a whole, with a specific focus on the pivotal role that boardrooms could play in this regard.

The insights gained from this analysis offer practitioners a foundational resource to understand corporate governance in a complex business landscape. Armed with this understanding, practitioners can better align governance strategies with both historical context and contemporary requirements.

The research has significant social implications in the sense that history highlights the importance of the society in influencing corporate governance practices. It specifically emphasizes the need for the board of directors to consider both shareholder value and social responsibility, while also fostering public trust and confidence.

Many corporate governance concepts are often used with limited understanding of their initial intent, resulting in their unquestioned adoption. In this paper, the author offers a contextual exploration of historical events that have contributed to the development of these diverse corporate perspectives. To the best of the author’s knowledge, there are exceedingly few, if any, papers that present comparably insightful and multidisciplinary insights into the evolutionary path of corporations and their governance, especially within a dynamic and influential market like that of the USA.

This paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures.

We use data from the top 200 Indian listed firms as our sample and rely on ordinary least squares (OLS) for our results. In addition, we use the propensity score matching, Heckman selection model and instrumental variable estimates for robustness checks.

We find that FOC decreases the risk disclosures. However, the effectiveness of risk management committee composition (risk governance) mitigates the negative influence of FOC on risk disclosures.

The paper is built on the agency theory. Based on the agency theory, the ownership concentration has two implications: first, it reduces the conflicts between managers and shareholders. Here, the managers act in favour of shareholders and therefore, brings more risk disclosers. Second, it invites conflicts between controlling and minority shareholders. The study is, therefore, interesting to see the cost and benefits of FOC on risk disclosures.

The study has practical implications for the regulatory bodies to encourage risk disclosures and benefit the outsiders of the firm. It also has implications for the companies to see the benefits of risk management committee as improved risk governance.

It contributes to the literature of risk disclosures and risk governance in emerging economies. It is the first study to investigate the role of risk governance in mitigating the adverse effects of founder’s ownership on risk disclosures in developing economies. It also contributes to the theory of agency cost and information asymmetry.

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).

This study uses a sample of 154 Saudi firms over 2016–2021 (837 observations) and applies ordinary least square regression to examine the study hypotheses.

This study’s results show that ARL is significantly shorter for firms with higher CSR disclosures. Furthermore, the findings show that IIO has no significant impact on the association between CSR disclosures and ARL.

This study offers new insights into how auditors respond to CSR disclosures and whether institutional investor monitoring influences the audit process in an emerging economy.

We investigated the relationship between personality and managerial assessment center (AC) dimensions, emphasizing age’s moderating role within volatility, uncertainty, complexity, ambiguity (VUCA) simulations.

We analyzed 327 managers and applied the AC method, examining areas like social skills, problem-solving, management and goal striving, openness to change, employee development using the VUCA framework.

We assessed personality metatraits through a questionnaire based on the circumplex model (CPM; Strus, Cieciuch, & Rowinski, 2014), identifying four bipolar metatraits. Results highlighted passiveness and disharmony as negatively correlated with all managerial AC dimensions, with passiveness adversely affecting social skills and problem-solving.

Age’s moderating role emerged as pivotal in the relationship between personality and managerial AC dimensions, especially in specific VUCA contexts. This underscores age’s influence on the interplay between personality and managerial efficacy, suggesting varying predictive capabilities across age groups. The research illuminates the complexities of these relationships, spotlighting age’s nuanced impact.

The purpose of this study is to investigate the effects of leaders' managerial coaching on followers' organizational citizenship behavior (OCB), creativity and task performance. This study also examined the mediating role of intrinsic motivation and self-efficacy, recognizing the follower’s attitude and cognition as essential elements of behavioral changes.

This study collected data from 20 companies across multiple industries in South Korea, and a total of 386 leader–follower dyads' data were used.

The results show that leaders' coaching is positively associated with OCB directly, but a direct impact of coaching on creativity and task performance was not supported. The results also showed that intrinsic motivation partially mediates the effect of coaching on OCB and fully mediates the effect of coaching on creativity and task performance. Self-efficacy played a role as a full mediator between coaching and task performance.

This study considered both the cognitive and affective aspects of managerial coaching and examined the influence of managerial coaching on the followers' in-role and extra-role behaviors (i.e. OCB, creativity and task performance) using responses from both the leaders and the followers at multiple organizations. Specifically, the results of this study empirically illustrated that managerial coaching by leaders serves as a mechanism mediated through intrinsic motivation and self-efficacy, linking to employees' OCB, creativity and task performance. This provides a clear explanation of the processes through which managerial coaching impacts employees and offers insights into the specific aspects that organizational leaders should focus on when engaging in managerial coaching.