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This paper aims to focus on exploring and understanding the practice of analyzing the determinants of the Moroccan Dirham by foreign exchange professionals in trading rooms in the context of transitioning to a more flexible regime initiated by Moroccan authorities. The objective of this study is to highlight how foreign exchange operators analyze the determinants of the Moroccan Dirham in the context of exchange rate liberalization, focusing primarily on qualitative data rather than quantitative data.

Therefore, this paper opted for a methodological approach using interview surveys to understand the underlying behavior of Moroccan foreign exchange operators, conducting a content analysis. This paper targeted six foreign exchange operators from nine Moroccan banks authorized as market makers by Bank Al-Maghrib.

The results indicate that the fluctuations of the Moroccan Dirham are closely linked to two main factors: the analysis of the EUR/USD exchange rate and market liquidity analysis. Furthermore, content analysis revealed five essential aspects regarding the practice of analyzing the determinants of the Dirham: “Dirham determinants,” “complementarity between technical analysis and fundamental analysis,” “trends and reversals,” “utility of macroeconomic models” and “psychological factors.”

Certainly, this methodology allows for exploring and understanding the underlying behavior of currency operators but inherently generates a certain degree of subjectivity that can affect the research validity. Indeed, the subjectivity can arise from the responses of the currency operators themselves. They may present the phenomenon coherently or selectively choose the elements they remember to respond to. On the other hand, the validity of this type of research relies on the researcher's ability to cultivate empathy throughout the knowledge creation process. The empathetic stance adopted in this study proved to be complex due to the uniqueness of operators and interaction, sometimes making it challenging to combine empathy, respect and critical thinking (Olivier De Sardan, 2004). Furthermore, the researcher is often faced with an interpretation bias, which can manifest not only during the coding of collected data but also during the analysis of the constructed content. To mitigate this interpretation bias, this paper subjected the collected data to a double coding procedure.

This study aims to narrow the gap in opinions between academics and practitioners by providing a practical overview for change novices.

This study is the pioneering inquiry exploring the process of determining the Moroccan dirham within the transition to a flexible exchange rate regime, using an exploratory methodological approach.

The primary objective of this paper is to investigate the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements. Additionally, it explores whether the presence of a female assurance partner influences the relation between the joint provision of sustainability assurance and the readability of sustainability assurance statements.

We analyzed a dataset comprising 882 firm-year observations from companies operating in sustainability sensitive industries for the period that spans the years 2016–2018.

The research indicates that joint sustainability assurance provision is associated with a more readable sustainability assurance statement, consistent with the “four-eyes” principle. Furthermore, the presence of a female assurance provider influences the joint assurance provision’s impact on sustainability assurance statement readability. Collectively, these results remain robust as they hold unchanged after controlling for endogeneity concerns.

This study provides novel insights into the recent sustainability assurance literature, being the first to examine joint assurance provision, assurance partner gender and sustainability assurance statement readability.

This study has the potential to catalyze regulatory and policy initiatives by providing compelling evidence in favor of mandating joint audits within the area of sustainability assurance practices. Additionally, this research contributes to the ongoing discussion about gender diversity in accounting and nonaccounting assurance firms, providing evidence of the positive impact of female assurance partners on sustainability assurance statement readability.

The regression results provide preliminary evidence on how the presence of a female audit partner influences the relationship between the sustainability assurance joint provision and sustainability assurance statement readability, an issue that has not been examined before.

This study explores the complex relationship between a founder’s social identity and the Dark Triad traits. It aims to provide a more nuanced understanding of entrepreneurial behaviours and their subsequent impact on enterprise performance and founders’ well-being.

Drawing inspiration from the animal kingdom, we identify three entrepreneurial archetypes: Lions, Bees, and Chameleons, using latent profile analysis (LPA) of 28,853 active entrepreneurs. Lions, embodying a balanced competitiveness, exhibit a strategic blend of dominance and communal living. As collaborative visionaries, Bees showcase a strong inclination towards teamwork and purpose-driven collaboration. Chameleons, the strategic individualists, reveal adaptability and calculated approaches to competition.

The study reveals that these archetypes impact well-being and performance outcomes differently. Lions, Bees, and Chameleons contribute uniquely to entrepreneurial success, highlighting the diverse factors influencing business performance and individual satisfaction.

By exploring the multifaceted nature of entrepreneurial behaviour, this research offers valuable insights into how social identity and personality traits shape entrepreneurial success. Identifying distinct archetypes enriches the current understanding of entrepreneurial dynamics, providing practical implications for individuals and businesses aiming to thrive in competitive environments. Additionally, the findings hold significant implications for policymakers seeking to foster a conducive environment for entrepreneurship and innovation. Understanding the unique characteristics of different entrepreneurial archetypes can inform the design of policies and programs tailored to support diverse entrepreneurial ventures and enhance overall economic growth.