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This study aims to explore how instructors and trainees perceive value generation within companies through Lean learning conducted in an industrial context. It specifically examines the influence of this learning on decision-making, issue resolution, opportunities for continuous improvement, waste reduction and alignment with corporate goals.

This research adopts a survey method, using two online questionnaires targeted at Lean instructors and trainees from companies in Northern Portugal. It included sample selection and questionnaire development based on literature and objectives. The data analysis techniques encompass descriptive statistics and coding for open-ended responses.

Instructors and trainees emphasize the effectiveness of experiential learning techniques, such as games and simulations, in facilitating the understanding and application of Lean principles. This transformative approach enhances corporate efficiency, decision-making and problem-solving capabilities. However, the study reveals that despite the widespread adoption of Lean learning in the analyzed companies, a structured framework to measure its added value is lacking. The findings underscore the need for metrics that capture Lean’s true impact: individuals who challenge the status quo and actively drive transformative solutions, positioning Lean as both a technical methodology and a human-centered driver of growth.

The primary limitations of this study are the small sample size and its geographical focus on Northern Portugal. While the sample size is relatively limited, the selected companies’ extensive experience with Lean practices ensures that the data collected remains valuable and insightful. In addition, the regional scope may limit the generalizability of the findings to other contexts or regions. Future research should aim to address these limitations by expanding both the sample size and geographical coverage, which would provide a broader understanding of Lean learning’s impact and improve the applicability of the results to different industrial settings.

This study distinguishes itself through its human-centered approach to Lean learning, shifting the focus from traditional tools and techniques to the experiences of individuals. Addressing a critical gap in Portuguese research – where operational outcomes often take precedence over human factors like motivation and development – underscores Lean’s broader potential to cultivate systems thinking, sustainability and ethics.

This study aims to investigate whether managerial short-termism affects the expected default probability for a sample of Chinese-listed firms.

To capture default, we utilize the expected default probability measure developed by Bharath and Shumway (2008). Textual analysis and machine learning techniques are used to construct the index of managerial myopia. We conduct ordinary least squares regression and employ a large sample of 33,164 firm-year observations from Chinese A-share listed firms spanning the years 2001–2021 to test our theoretical hypotheses. We further conduct mediation tests, moderating analysis, textual features analysis and analysis of actual default firms. In addition, we employ change regression, entropy-balanced/propensity score/closest assets matching analysis, two-stage least squares regression, two-stage residual intervention method and alternative estimation methods to address endogeneity concerns.

First, there is a positive and statistically significant relationship between managerial myopia and expected default probability. Second, the mediation tests indicate that managerial myopia increases the expected default probability through operational risk and opportunistic agency channels. Third, the cross-sectional tests reveal that the positive association is less pronounced for firms with effective internal control systems, higher audit quality and more financial analyst coverage.

Our study reveals the need for comprehensive early warning mechanisms in the corporate bond market in China, in particular, through enhanced transparency of managerial incentive schemes and more rigorous disclosure requirements regarding short-term managerial decision-making. Furthermore, the findings of our study suggest the necessity of taking an integrated approach in developing regulatory frameworks that enable market intermediaries – including rating agencies, financial analysts and external auditors – to execute their monitoring functions with greater effectiveness.

Prior research has examined the impact of managers’ demographic characteristics on a range of corporate organizational outcomes; however, there have been few studies investigating the influence of managerial myopia on corporate financial risks. This study advances the literature on the determinants of default probability. It contributes to the limited and emerging studies on the role of managerial myopia by being the first to examine the effect of managerial myopia on expected default probability.

This study aims to establish the direct relationship between facilitation and voluntary tax compliance, as well as the mediating effect of stakeholder collaboration.

This study used a quantitative approach with a sample size of 371 micro, small and medium-sized enterprises (MSMEs). To ascertain the mediating effect of collaboration in the association between the study variables, correlation, hierarchical regression and mediation analyses were conducted using the Statistical Package for the Social Sciences and Medgraph, respectively.

The study results indicate that facilitation and stakeholder collaboration significantly explain voluntary tax compliance, and stakeholder collaboration significantly mediates the relationship between facilitation and voluntary tax compliance among MSMEs.

This study contributes to efforts to mobilize revenue in developing countries like Uganda through the Uganda Revenue Authority (URA). The findings suggest that if URA collaborates effectively with stakeholders, such as traders’ associations that can influence their members to register, file returns and pay taxes, more revenue may be mobilized. In addition, it is important for tax administrators to educate taxpayers and improve tax awareness rather than relying solely on strict enforcement if voluntary tax compliance is to be achieved in developing countries.

This study strengthens existing literature on voluntary tax compliance using evidence from Uganda by confirming that stakeholder collaboration significantly mediates the relationship between facilitation and voluntary tax compliance. This contrasts with previous investigations, which focused only on the direct relationship between the study variables in predicting voluntary tax compliance.