Studies on creative accounting date back to the latter part of the 20th century. Creative accounting is still a big challenge in financial accounting. The problem of financial statement manipulation might be investigated, for instance, from an accounting, legal, ethical, or psychological...

This study analyzes the relationship between corporate culture, the likelihood of reporting special items, and firm performance. We find a significant negative relation between corporate culture and special items using more than 55,000 firm-year observations from 6931 U.S. corporations between...

Biographical note: Georg Barthel forscht als Postdoc an der Universität Aalborg zu kollektivem Handeln von migrantischen Beschäftigten. Zuvor war er wissenschaftlicher Mitarbeiter am Institut Arbeit und Qualifikation (IAQ) der Universität Duisburg-Essen. Seine Forschungsschwerpunkte sind u.a....

Human decisions, especially in management and personnel selection, are based on making judgments about people analytically and intuitively. Yet in business and scientific contexts, judgments are expected to be based on a rational analysis rather than intuitions or emotions. Intuition is often...

The answer is yes to both. For decades, research on entrepreneurship culture has relied on two competing theoretical foundations for the important concept of entrepreneurship culture. One camp views entrepreneurship culture as an aggregate of personality traits conducive for entrepreneurship....

Purpose: This paper seeks to consider the influence of organisational culture and its relationship to employees' perception of the brand of the organisation they work for. It also aims to clarify where the responsibility lies for setting the organisational culture and whether that role is a...

Organizations are questioning the effectiveness of one-size-fits-all leadership approaches in managing and developing employees. This article proposes that leaders can support employees in crafting their work experience. By integrating the behavioral domains conducive to job crafting, the...

This study examines the impact of digital competencies (DCs) and organizational culture (OC) on digital transformation (DT) in small and medium-sized enterprises (SMEs) in metropolitan Lima. Using a non-experimental and cross-sectional design, 307 business owners were surveyed using a previously...

This paper brings into focus the concept of organizational secrecy by senior managers in the context of a major strategic change program. Underpinned by legitimation theory and utilizing a narrative methodology and a longitudinal investigation, we draw upon data from 52 interviews with 13 senior...

Purpose - Based on the theory of organizational socialization, this article broadens the knowledge in the field of organizational commitment by determining the relationship between the organizational climate (OC) and the employees' commitment, as well as the moderating role of the...

Purpose - The study aimed to test the validity and reliability of the Polish version of the identity leadership inventory (ILI) proposed by Steffens, Haslam, Reicher et al. (2014) and to confirm the relationship between identity leadership and various job-related outcomes (i.e., trust in...

This study explores the association between engaging leadership and the strength of an ethical organizational culture (EOC) in leader-follower mentoring dyads. In particular, we use an Actor Partner Interdependence Mediation model to test in a sample of 20 dyads the mediating role of relational...

This study explored the relationship between strategic leadership and organizational performance, with a particular emphasis on the mediating roles of corporate entrepreneurship and intrapreneurship in small and medium-sized enterprises (SMEs) in South Korea. A cross-sectional survey design was...

We examine the impact of corporate culture on environmental performance using a sample of 7199 firm-year observations over the period of 2002-2018. We find that stronger corporate culture improves environmental performance, measured by the amount of toxic chemical release (TCR). Our result is...