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This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice, particularly challenging in family firms. We also investigate the moderating role of family ownership dispersion (FOD).

We draw on an integrated theoretical framework bringing together the upper echelons theory and the socio-emotional wealth (SEW) perspective and on hand-collected data on a sample of Italian family IPOs that occurred in the period 2000–2020. We employ ordinary least squares (OLS) regression and alternative model estimations to test our hypotheses.

BGD positively affects the time to IPO, thus, it increases the time required to go public. FOD negatively moderates this relationship. Our findings remain robust with different measures for BGD, FOD, and family business definition as well as with different econometric models.

The article develops literature on family firms and IPO and it enriches the academic debate about gender and IPOs in family firms. It adds to studies addressing the determinants of the time to IPO by incorporating gender diversity and the FOD into the discussion. Finally, it contributes to research on women and outcomes in family firms.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

The purpose of this mixed-methods study was to explore how medical secretaries experience digital transformation in a Swedish healthcare organisation, with a focus on workplace climate and health.

Data were collected using a sequential exploratory mixed-methods design based on grounded theory, with qualitative data collection (a Quality Café and individual interviews) followed by quantitative data collection (a questionnaire).

Four categories with seven underlying factors were identified, emphasising the crucial need for effective organisation of digital transformation. This is vital due to the increased knowledge and skills in utilising technology. The evolving roles and responsibilities of medical secretaries in dynamic healthcare settings should be clearly defined and acknowledged, highlighting the importance of professionality. Ensuring proper training for medical secretaries and other occupations in emerging techniques is crucial, emphasising equal value and knowledge across each role. Associations were found between some factors and the health of medical secretaries.

This study adds to the knowledge on digital transformation in healthcare by examining an important occupation. Most data were collected online, which may be a limitation of this study.

Several aspects of the medical secretaries’ experiences were identified. Knowledge of these is valuable for healthcare managers to make digital transformation more effective while avoiding excessive strain on medical secretaries.

Medical secretaries are expected to contribute to the digitalisation of healthcare. However, minimal research has been conducted on the role of medical secretaries in workplace digitalisation, focusing on workplace roles and its dynamics.

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking companies. Emphasizing the pivotal role of board directors in ensuring corporate accountability and transparency, the study further explores the connection between board composition and ACD.

This study adopts automated content analysis (using keyword search) to measure the level of ACD in the annual reports of listed banks in Bangladesh. Drawing upon agency theory and resource-dependence theory, the study proposes that the collective monitoring and resources facilitated by a well-structured board (size, gender diversity and independence) significantly influence a bank’s commitment to combat corruption. The paper employs linear regression to examine the hypotheses. The reliability of the findings is further validated through the application of the Generalized Method of Moments (GMM) and Quantile Regression.

The results indicate a steady rise in ACD over the sample period (2014–2022). The analysis establishes that larger board sizes and a greater presence of female directors are positively associated with ACD. Notably, the study identifies a critical mass of at least three female directors for a significant positive relationship between gender diversity on the board and ACD. However, no significant relationship is observed between board independence and ACD.

The study sheds light on the current state of ACD within the banking companies of a least-developed country. The findings carry significant implications for regulators to gauge banks' dedication to anti-corruption efforts and make informed decisions on issuing guidance for enhanced ACD. These findings can also assist regulators in assessing the implications of board composition and formulating guidelines within the corporate governance code.

This study contributes to the literature on ACD in the context of a least-developed economy. Notably, the study fills a research gap by exploring ACD in the banking industry. A key aspect of this study is its exploration of the determinants of ACD, explicitly emphasizing how board composition is likely to influence ACD.

In terms of the use of sports places and spaces, per capita is a determining parameter for the status and perspective of the future. Although there are many uses for the per capita indicator in sports places, there are no consistent scientific and methodological methods for calculating it. Therefore, this study aims to provide an analytical model to determine the per capita index of sports places and spaces.

One of the matters that can be considered as the basic information required to develop and construct sports facilities is determination of per capita, which can be used as the most vital information to plan and develop this type of urban utilities. In the history of contemporary urbanization, the use of the per capita concept is one of Reinhard Laumeister’s innovations, a founder of modern urban engineering in Germany, hence, the use of per capita was triggered in 1876, almost 133 years ago.

The underlying information of the research in two spatial and descriptive sections was analyzed in the geographic information systems (GIS) software. After the division and network distribution of the boundary by the Thiessen Networks analytic function in the Arc GIS, per capita of each polygon was separately calculated using the presented formula and the population of the related blocks

Finally, with the qualitative per capita achieved in the previous stage, the study area was classified based on the need for the development of indoor pools to three, privileged, semi-privileged and deprived spectrums.

This study investigates theoretical relationships among personality characteristics, preferences for different types of rewards and the propensity to choose a job in auditing by management-related higher education students. Specifically, the authors consider motivation, locus of control (internal and external) and self-efficacy (SE) as personality characteristics and financial, extrinsic, support and intrinsic as types of rewards.

Data were collected through a questionnaire targeted at management-related higher education students in Portugal. Partial least squares structural equation modelling was used to analyse the data.

The full sample results show that different types of motivation, locus of control and SE are related to different reward preferences. The authors also find a positive association between a preference for extrinsic rewards and the propensity to choose a job in auditing. Moreover, when the authors consider the role of working experience in the model, the authors find that the reward preferences that drive the choice of an auditing job differ according to that experience.

This study enriches the literature by assessing preferences for different types of rewards, considering multiple personality characteristics and a comprehensive set of rewards. Furthermore, the authors identify the reward preferences that drive the choice of an auditing career. This knowledge empowers auditing firms to devise recruitment strategies that resonate with candidates’ preferences, which boosts the capacity of these companies to attract new auditors.

This study aims to bring together the available scattered knowledge about teaching and learning in Living Labs within higher education, and to explore their potential for supporting students’ sustainability-oriented transformative learning.

A literature review was conducted, applying a realist approach. A sample of 35 articles was analyzed qualitatively, mapping the data according to the realist constructs “context,” “intervention,” “mechanism” and “outcome” and using the constant comparison method for data analysis.

This study identified multiple characteristics of teaching and learning in sustainability-oriented Living Labs, namely, two socio-physical teaching and learning contexts, two pedagogical approaches as interventions therein, four learning processes as (potential) mechanisms and six sustainability-related learning outcomes. Two main challenges were also identified.

To the best of the authors’ knowledge, this is the first study that brings together the scattered results from previous studies into a comprehensive description of characteristics and challenges of teaching and learning in Living Labs as sustainability-oriented learning spaces in higher education. The findings can support educators in making scientifically grounded informed choices for teaching and learning in Living Labs and inform future empirical studies to examine when, how and why certain characteristics of teaching and learning in Living Labs, as identified in this study, can support sustainability-oriented transformative learning in higher education.