The paper aims to identify, characterize, and determine the method of managerial activities in the value creation process for buyers and suppliers with the subsequent determination of their significance. The study employs a hybrid methodology combini...
Managerial overconfidence refers to managers’ cognitive bias, according to which they demonstrate unwarranted belief in their own judgments and capabilities. This study provides a new measurement of CEO overconfidence through textual analysis o...
A firm’s corporate social responsibility (CSR) record improves its image and that of its managers. This ultimately can positively affect enterprise value. However, CSR investments do not necessarily lead to better firm performance, as long-term...
This study examines how geographic distance to Vietnam’s centralized securities regulator—the State Securities Commission (SSC)—influences firm-level stock price crash risk. In emerging markets characterized by weak governance, corr...
The creation of innovations in enterprises is a topic that has a firm place in the scientific literature, and the authors describe several procedures and theories of the functioning of the innovation process in enterprises. One part of the innovation...
Global business organizations face the challenges of adapting proper sustainability strategies and practices to effectively respond to social, ethical, environmental, and governance issues while improving financial performance in creating value for t...
The increasing expansion of digital technologies has significantly changed most economic activities and professions. As a result of the scientific and technological revolution 4.0, organizational structures and business models have changed, and new o...
Many rural areas face difficulty in how to motivate farmers to embark on diversified activities, such as tourism, while raising managerial efficiency. Thus, this paper conceptually and empirically evaluated how a farmer’s identity correlates with man...
In the contemporary, constantly changing business environment characterized by globalization, openness, and competitiveness, implementing different processes of new information technologies has become a competitive advantage. The field of managerial...
7 February 2023
Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable devel...
Innovative projects are considered risky and challenging, and specific managerial traits (such as managerial overconfidence) are needed to gain momentum. Moreover, corporate innovations are also crucial for sustainable development through the creatio...
This paper investigates whether a firm’s managerial ability affects the link between a firm’s cost of equity capital and corporate sustainability. We test our predictions by using a large U.S. sample of 17,389 firm-year observations. Our...
Enhancing green total factor productivity is essential for the development of a green economy. However, from a micro perspective, it remains unclear how management, as the primary decision-maker, influences enterprise green total factor productivity....
In sustainable finance practices, greenwashing behavior of listed companies can trigger misallocation and inefficient delivery of financial services. Furthermore, if greenwashing is not promptly contained, it may incentivize firms to carry out enviro...
The 2017 COSO framework highlights the increasing need to incorporate environmental, social, and governance (ESG) considerations into firms’ internal control and risk management practices. Top managers play a crucial role in risk management and...
Although corporate social responsibility (CSR) has gained increasing academic attention, we lack a solid understanding of how managerial perceptions underpin firms’ sustainability practices. This study interprets and sheds light on managers&rsq...
An industrial system has positive and negative strategies to adapt to environmental regulations, which can be defined as natural disposability and managerial disposability. Meanwhile, the operational process of an industrial system can be divided int...
A recent stream of research has focused on tax aggressiveness, the downward management of taxable income through tax planning activities, and has analyzed its antecedents and consequences, mainly on public companies. Only very few studies, however, h...
This research examined human interaction in a taxi driving company, analyzing the cultural influence of the management’s social definition of its employees. In addition, this case study examined the relevance of “activity theory” th...
In the post-pandemic era, companies are facing challenges in their business development and may pay fewer attention to their sustainable development performance, whereas the investors are looking for better corporate sustainable development. Using a...
Digital technologies affect all areas and activities of society. Accounting is no exception to this trend, as organizational information system accounting increasingly integrates digital technologies. The paper aims to study the integration of ethica...
This study examines the relationship between ownership structure and firm performance in Jordan and investigates the m role of audit committee presence in these relationships. Using a balanced panel of non-financial firms listed on the Amman Stock Ex...
Although the ability to deal with stress is one of the key competences of people working in managerial positions in schools and educational establishments, principals in this area are very poorly diagnosed. The aim of this study was to consider the c...
This paper focuses on analyzing online visitor reviews of Romanian palaces and castles because these comments could represent the starting point for improving tourist offerings. Additionally, expert evaluations were included in analyzing the relevanc...
The stochastic approach as a method for modeling factor systems of interrelationships of economic activity aspects allows minimizing managerial errors against the background of company growth and expansion of operating activities. The purpose of this...
Continuous Professional Development (CPD) is essential for nurses to maintain up-to-date knowledge and skills in the evolving healthcare sector. This study explores nurses’ attitudes toward CPD, its necessity, and the challenges encountered. Th...
25 October 2021
The aims of this study were to describe patterns of active commuting to school (ACS) of preschool children, and to analyse the relationship between ACS and family socio-economic factors. A total of 2636 families of preschoolers (3-to-5 years old) wer...
Sustainability of food production and consumption has become one of the most discussed topics of sustainable development in global context. Thus, traditional managerial patterns have to be revised according to the social request. The revisions that h...
Although the role of managers is crucial in shaping firm innovation, it also poses a dilemma. Because innovation is a complicated and long-term process that requires effort and attention, managers may reduce effort in innovation when faced with high...
In this study, we focus on managerial incentives provided by debt-like compensation and further investigate whether and to what extent such managerial incentives may affect CEOs’ decisions on risk management. Building on cumulative prospect the...
This article proposes a managerial vision of the sustainability planning of a territory. The main assumption is that the sustainable development policies of a territory oriented to the agrifood sector cannot be separated from the participation in the...
Global business entities face the challenge of incremental pressures to restructure their strategic alignments and capabilities to be in accordance with the sustainable development initiatives of the United Nations. This study endeavours to investiga...
This study introduces a methodology for labor market foresight through alternative futures. It discusses three alternative scenarios for managerial roles, each exploring varying levels of technological advancement and economic growth, to provide insi...
Entrepreneurs’ changes to different business areas can be viewed as shifts in entrepreneurial knowledge domains (e.g., from restaurant to food waste processing firm as an ecological helping business). From a sample of 73 representative entrepreneurs,...
Road transport is a primary source of various forms of air pollution and climate-impacting emissions, and contains huge potential for improving the environment and combating climate change. This paper studies the environmental sustainability of road...
This paper aims to examine whether and to what extent overconfident CEOs affect Australian real estate investment trusts’ (A-REITs) property investment activities during their tenure as the CEO of A-REITs, covering the period 2000–2019. A-REITs’ prop...
The continued interest in this research topic can be justified by the fact that a direct correlation between financial performance and managerial performance has not yet been reached at the level of an entity in general and implicitly at the level of...
Prior studies have suggested that a large pay gap within the top management team (TMT) can motivate executives to outperform each other and that such competition consequently enhances productivity. We argue that a high pay disparity elicits manageria...
This paper aims to design an inventory model for a retail enterprise with a profit maximization objective using the opportunity for a price discount facility given by a supplier. In the profit maximization objective, the demand should be increased. T...
Being employed in a managerial position is often associated with maintaining high standards in many aspects of life. Many leaders pay attention to their physical activity, eating habits, and social skills. The onset of the COVID-19 pandemic brought a...
Shopping centers do not operate in a vacuum but in a society of diverse stakeholders who influence their profit and growth. Therefore, shopping centers management addresses the problem of incorporating social dimensions in their management. The paper...
Power generation companies play an important role in the Canadian economy, as most of the economic activities in the manufacturing and service sectors are powered by electricity. The significance of the Canadian power generation industry shows that e...
Evaluating and integrating local ecological knowledge held by fishers into decision-making processes has the potential to significantly enhance fisheries management. The present study aimed to collect information on fishery practices and to assess th...
This study analyzes the current status of the digitalization of the Romanian Health System (RHS). Data were collected from 135 active public and private health professionals using an online questionnaire with 102 items. The results of the analysis sh...
Enhancing older adults’ social participation constitutes a critical strategy for actively addressing population aging. From a life course perspective, this study uses data from the 2023 China Longitudinal Aging Social Survey to analyze the impa...
According to the organizational learning theory, there are two types of corporate activities, exploitation and exploration, for enhancing and improving corporate performance. However, organizations are continually faced with choosing between these tw...
The financial sector’s role is undeniably crucial in modern economies. Yet, this sector often attracts criticisms. Of particular concern is the negligence of proper credit risk management, which may undermine (macro)economic stability. The abse...
Background: Regenerative supply chain research seeks to move beyond minimal-harm sustainability toward forms of organizing that preserve, restore, and enhance social–ecological systems. However, existing work often explains regeneration through...
As China advances its low-carbon transition, understanding how managerial environmental attention is associated with the green technological activity of firms is increasingly important. Using 20,478 firm-year observations for Chinese A-share listed f...
We investigate the impact of corporate social responsibility (CSR) and corporate governance on stock price crash risk in manufacturing sector of India and Pakistan. We collect data of nine years from 2010 to 2018 from DataStream of 353 manufacturing...
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