Search results

This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.

The authors review 44 papers published between 2001 and 2021 in top journals that are nested in leading business, economic and accounting journals.

Through the systematic review, the authors provide a framework for the emergence of narcissism and how it relates to decision making and hence, firm performance. Additionally, this paper identifies different measures of measuring narcissism with their pros and cons and suggest that different measures lead to different outcomes in prior literature.

The study contributes to a growing stream of research on executives' attributes influence on decision making. The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. Additionally, the authors suggest that different settings may moderate the outcomes, and the authors propose that future research may be conducted to show how the regulatory environment affects or moderates narcissism effect.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.

This study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors estimate abnormal disclosure tone after controlling for firm characteristics. Discretionary accruals proxy for earnings management and are estimated using Modified Jones model. Earnings quality is measured using accounting-based and market-based proxies: earnings smoothness, persistence, predictability and value relevance/informativeness.

Results show a positive association between abnormal disclosure tone and earnings management. Additionally, results show that earnings persistence is higher for firms with lower levels of abnormal disclosure tone. Results are sustained for earnings smoothness, but not for predictability and value relevance/informativeness.

Results provide initial evidence of management's use of tone management jointly with earnings management. This adds to prior studies adopting the opportunistic perspective of disclosure tone, through showing that discretionary tone in narrative disclosures can be strategically used by management to influence investors' perceptions.

The results provide valuable insight to board of directors, auditors and market participants on the possible biases emerging from tone of narrative disclosures in corporate reports. For regulators and standard-setters, results shed light on the need for regulations and rules beyond financial statements, to guide disclosure of narrative information in different corporate reports.

This study contributes to the rare evidence that investigates textual disclosure characteristics to uncover management's opportunistic practices and assess earnings quality. Where majority of studies concentrate on developed markets, this study provides novel evidence of emerging markets by examining the association between abnormal disclosure tone and earnings management/earnings quality. Also, it validates the tone management model proposed by Huang et al. (2014) for capturing tone manipulation.

This study aims to explore the factors that influence job satisfaction among women in Jordan and contribute to the growing interest in women’s workplace happiness in the context of the Middle East.

The authors used an explanatory sequential mixed-method approach. During the first phase, 250 female respondents were surveyed from the private sector in Jordan. The authors analyzed the impact of various employment-related attributes and other variables, including educational level, position, work experience, daily work hours, income level, relationships with colleagues and supervisors and internal career opportunities on job satisfaction. During the second stage, the authors interviewed 23 supervisor female respondents and conducted a thematic analysis to explore in more depth the determinants of job satisfaction of females working in the private sector in Jordan.

The quantitative findings of this study indicate that job satisfaction is positively influenced by education level and income, while notably, it was negatively impacted by work experience and daily work hours. Relationships with colleagues and supervisors, as well as internal career opportunities, positively affect job satisfaction. The qualitative findings of the study indicate that positive corporate culture, developing subordinates, financial independence, self-worthiness, work-life balance, internal career opportunities and factors that spillover from the personal life domain contributed highly to job satisfaction.

The findings of this study can help employers in gaining a deeper understanding of the needs and behaviors of female workers in the Middle East, potentially resulting in decreased job turnover and heightened productivity.

This study offers valuable insights into the cultural dynamics at play and sheds light on the psychology of the Arab female workforce. Given the limited research on job satisfaction among women in the Middle East and the Arab world, this study holds significant importance for practitioners.

Purpose – This paper discusses the emergence of terrorism in South Asia during last three decades and it resulted in the culmination of Mumbai attacks of 26/11.

Design/methodology/approach – This paper mostly depending on secondary resources is archival in nature.

Findings – This paper links the development of extremism in Pakistan with the events of the Mumbai attacks 26/11.

Originality/value – This paper finds that terrorist activity committed in Mumbai on 26/11 is a result of well-connected Islamist, extremist, who got training and proper support from their network based in Pakistan.

The purpose of this paper is to help in providing a better understanding on knowledge sharing amongst academics in higher education institutions (HEIs). The aim of this study is realized by profiling existing literature to understand the determinants of knowledge sharing, research trends, theories, and future research opportunities.

After carefully examining the extant literature and by utilizing relevant academic-based research databases, a total of 73 papers published in peer-reviewed journals over the last decade were reviewed and analyzed using well-established systematic literature review methodology.

The adopted systematic review revealed that there are limited contributions in understanding knowledge sharing in HEIs when compared with other sectors. The review provides a number of avenues for future research including technological, cultural, organizational, and behavioral aspects at different levels.

This study helps in offering a focal point to senior management in HEIs for realizing the requirements for developing appropriate strategies and programs to promote knowledge sharing among academics and consequently enhance their institutions’ performance.

This study utilized Jesson et al. (2011) in presenting a comprehensive systematic review of knowledge sharing specifically in the context of HEIs. This paper offers some theoretical and practical insights on what contributes toward understating the determinates affecting knowledge sharing practices among academics.

It is commonly claimed that the entrapment defense has never succeeded in a terrorism case. Yet that is not precisely true. In several post-9/11 cases, entrapment claims have contributed to full or partial acquittals, hung juries, and unexpectedly lenient sentences. Prosecutors have also dropped charges, setting convicted defendants free, to prevent successful entrapment defenses upon retrial. This chapter concludes that, despite the fragility and ambiguity of the right not to be entrapped, entrapment claims can achieve partial victories even in terrorism cases, due to the multiple discretion points at which entrapment can inform strategic or normative judgments.