... with shareholder interests and weaker among firms facing financial constraints. We also find that real option intensity, organizational capital and innovation play mediating roles in this relationship. Research limitations/implications The measure of ambidexterity depends on a specific machine learning...

...Anju Saini; Darshan N. Manjegowda; Sarit Biswas; Dheeraj Sharma Purpose This study examines the relationship between organizational capital and earnings management, addressing whether internally embedded organizational capabilities influence financial reporting behavior. Design/methodology...