The present study utilizes agency theory and the upper echelons theory (UET) to investigate whether there is a moderating effect of family ownership concentration (FOWC) on the association between CEO demographic attributes and two forms of earnings management (EM), specifically accruals...

Purpose – This study aims to examine the roles of dynamic innovation capabilities and open innovation activities in breakthrough innovation. Drawing from the absorptive capacity perspective, organizational inertia theory, and open innovation, the authors seek to argue that dynamic innovation...

Purpose – This paper aims to examine the impact of managerial equity ownership on return on assets as a measure of profitability and two financial statement‐based agency cost measures, i.e. asset utilization and an expense ratio, which proxy for management's efficiency in use of assets and...

Purpose This paper aims to study the impact of CEOs' cultural background on corporate innovation. The paper constructs a measure of CEOs' cultural individualism based on their birthplaces and investigates its relationship with firms' patents and citations. The study aims to shed light on the...

Purpose – The purpose of this paper is to assess the status of management in South Africa. Design/methodology/approach – This is achieved by firstly, providing a concise summary of the classical management theory. This is followed by a presentation of selected dimensions of South Africa's...