Administrative Sciences, Volume 14, Issue 1

This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-col...

The hospitality industry has taken advantage of consumers’ increasing concerns regarding environmental issues. Worldwide, green restaurants have increased their profitability by using environmental attributes as a competitive advantage. In Roma...

The contribution of businesses to sustainability, captured in the concept of the triple bottom line (people, profit, planet), has been given a lot of attention. One line of argument is to make sustainability mandatory via regulation, while another is...

Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational corne...

In an era marked by swift technological advancements and an escalating emphasis on collaborative learning, understanding effective methods and technologies for sharing knowledge is imperative to optimize educational outcomes. This study delves into t...

The increasing social and environmental challenges, particularly poverty, have brought social entrepreneurship, a highly researched domain, to the attention of academicians. It has emerged as a critical issue in the context of economic development an...

Research work on the relationship between Corporate Social Responsibility and financial performance has been going on for seven decades. Even when the prevailing studies are those that found a positive influence of social responsibility on financial...

The expansion of teleworking and the digital transition movement have given companies and workers great flexibility, albeit with significant organisational consequences. The recent COVID-19 pandemic further reinforced the scale of this impact. Thus,...

This study aims to investigate the occurrence of conflicts in family businesses, particularly focusing on their impact on founder behavior and organizational culture. Conducted in Bosnia and Herzegovina, the research employs a qualitative methodology...

Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm’s stock return, measured through the price–earni...