This paper aims to assess students’ perceptions regarding the extent of integration of the eighth principal Sustainable Development Goal (SDG 8) “promote inclusive and sustainable economic growth, employment, and decent work for all” into an undergraduate business school (BS) course. We analyzed students’ perceptions with respect to three pedagogical themes: content/curriculum; knowledge and skills; and awareness and attitudes. Based on legitimacy theory, we conducted a survey of 124 students at a globally accredited business school that has been a pioneer in terms of integrating SDGs into business school education in the Middle East and particularly in the United Arab Emirates (UAE), which we refer to as Alpha Business School (ABS). A Q-methodology approach was adopted by designing a concourse of 37 statements. Our research findings highlight that in response to institutional governmental pressure to implement the SDGs at all levels in the country, ABS has begun to integrate the SDGs into its practice, including undergraduate courses. However, after a more in-depth analysis, the findings suggest that traditional learning methods and a “business as usual” mentality continue to prevail as a management paradigm among students and that, therefore, ABS has only embedded SDG 8 symbolically without undergoing a full substantive change. In conclusion, further work is needed to incorporate the SDGs into all dimensions of the business school’s activities and to promote new methodologies, skills, and competencies. This paper is helpful for accounting educators and curriculum setters in the process of revamping accounting curricula to reflect the importance of sustainability education. The results of this study have professional, academic, and policy-making implications.

This study evaluates the effect of earnings management on earnings quality and sustainability in the GCC region, particularly in distressed and non-distressed companies. Studies on earnings quality and sustainability have mostly concentrated on developed markets, with little attention paid to emerging markets like the GCC region. This research is the first to examine how manipulating earnings impacts the quality and sustainability of earnings in distressed and non-distressed companies. This study utilized a unique dataset that represents the GCC region, which has a specific socio-cultural context. We collected data from 839 publicly listed companies in the GCC region between 2011 and 2022 using DataStream^®, WorldScope (WS), and Refinitiv Eikon. To test our hypotheses and ensure accuracy, we used three types of regressions (the fixed effects model, OLS, and 2SLS) and conducted robustness and endogeneity tests. The results of this study indicate that accruals-based earnings management has a negative impact on earnings quality for distressed and non-distressed firms but a positive effect on earnings sustainability for both types of companies. The results of this study also find variations in earnings management practices across industries. These findings provide valuable guidance for auditors, investors, and other stakeholders to evaluate the earnings quality and sustainability of distressed and non-distressed companies, benefiting the GCC economy and similar economies.

Following a long stream of literature on the drivers of Mergers and Acquisition (M&A) activities, this study examines the effect of corporate leverage on several decisions of M&A deals in the context of the United Arab Emirates (UAE). Using M&A data from the Thomson One database for the period between 2005 and 2022, we find that corporate leverage significantly influences the type of M&A target. This study further adds to the prior literature on the contradictory behaviours of high and low leverage firms by examining whether acquisition decisions differ amongst them in M&A deals in the UAE context. Results indicate that high (low) leverage firms are less (more) likely to acquire private targets and more (less) inclined to acquire a target from a different (same) industry. Furthermore, our results show that the relationship between the method of payment used in M&A deals and corporate leverage is insignificant. We control for endogeneity using Heckman’s two-stage method. In brief, this paper extends the literature with conclusive evidence that considerations of capital structure can significantly anticipate and explain firms’ behaviour toward M&A choices. The implication of findings may include a call to reform some aspects of the Competition Law in the UAE by requiring private firms to enhance their disclosure practices similar to their public counterparts.

This study examines the conflicting relationship between high awareness and limited competency in applying Sustainable Development Goal (SDG) 12 principles among students in Higher Education (HE). Although SDG 12 is acknowledged as a societal imperative and students exhibit a grounded understanding of these sustainability concepts, there is a scarcity of holistic integration of the necessary competencies for the application of SDG principles to real-world business contexts. This discrepancy necessitates the development of educational strategies that not only increase awareness but also improve practical competencies. This study explores the cognitive, affective, and behavioral pillars of student perceptions by employing a mixed-methods approach. The findings reveal a division among students into idealist and pragmatist groups regarding SDG 12 implementation, highlighting the need for pedagogical innovation and interdisciplinary integration. By bridging the gap between theoretical knowledge and practical application, this study contributes to equipping future leaders with the skills necessary to drive sustainable transformations in an increasingly complex world.

There is a stream of research that has introduced strategic investment decision-making (SIDM) through case studies and organisation-based fieldwork. However, a systematic theorisation around SIDM processes and practices still under-presented in the literature. This research aims to show how strong structuration theory (SST) could be used as an appropriate theoretical lens to explore how SIDM studies are theorised and conducted. Through employing the parameters and the concepts of SST within the SIDM context, we found that SID is a judgemental decision that is constructed by various influences. SIDs are not isolated from the social, political, and economic aspects. Subjective judgements and the decision-makers’ intuition are crucial throughout the process of SIDM. Therefore, SIDs cannot be abstracted as an objective decision-based on applying investment appraisal technical methods. The theoretical lens presented in this paper will enable researchers to drill down into the ‘ontic’ level to empirically explore in-depth the complex interrelationships between various agents and structures which, arguably, fits the SID context. Furthermore, this paper will help scholars understand how SID is made from SST perspective and guide them to conduct future research to build on and also help executives to be guided by