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Browse the failure-mode index

135 real negative results, null findings, and replication failures in Business, Management and Accounting. Search the index →

WASTE indexes published research — it does not host or republish full papers. Each entry is a metadata record compiled from open scholarly databases; the abstract is shown in full only where the paper is openly licensed, otherwise a short excerpt under fair use. Classifications are automated and approximate.

Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Impact of Acquisitions on the Financial Performance of the Acquiring Companies in Kenya: A Case Study of Listed Acquiring Firms at the Nairobi Securities Exchange

George Gitonga Inoti · 2014 · Journal of Finance and Accounting

This study sought to determine whether acquisitions enhance corporate financial performance. The general objective of the study was to assess the effects of acquisitions on the financial performance of the acquiring companies in Kenya. The…

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Negative / Null Result ReportBusiness, Management and Accounting

THE EFFECTS OF PERCEIVED SERVICE QUALITY ON PATIENT SATISFACTION AT A PUBLIC HOSPITAL IN STATE OF PAHANG, MALAYSIA

Noor Azlinna Azizan, Bahari Mohamed · 2013 · Asian journal of social sciences & humanities

This study focuses on the effects of perceived service quality on patient satisfaction in a public hospital. Data was collected from 109 respondents that experienced the hospital service. Using a PLS-SEM tool, the hypothesized effects…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Entrepreneurial Skills, Significant Differences between Serbian and German Entrepreneurs

Carlos Morales, Percy Marquina Feldman · 2013 · Journal of CENTRUM Cathedra (JCC) The Business and Economics Research Journal

An extensive literature review reveals various authors acknowledge skills have an impact on entrepreneurial success. However, a lack of consensus regarding the main skills an entrepreneur needs is apparent. In this study, a contribution is made to the debate with empirical data and analysis, in two steps: by testing mean differences and reducing data with a principal components analysis. A sample of 394 potential entrepreneurs was administered the SAT-ECENT questionnaire, testing four skills: readiness to change, learning capacity, impact on people, and stress tolerance. The questionnaires wer

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Comparative analysis of family businesses with nonfamily businesses: Empirical evidence from India

Hima Bindu Kota, Ramanjeet Singh · 2016 · Serbian Journal of Management

Family businesses are fundamental to nation building as they contribute towards the GDP of any country and are also major employment creators. Therefore, family business management is an emerging area of academic interest. In this regard, comparison between family and non-family businesses has become an important area of research. The present study analyses the performance of Indian family businesses in comparison to non-family business for firms listed on BSE 500 Index for a period of 11 years from 2005-2015. Any firm with 40% or more promoter or promoter group holding has been identified as

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Women’s Economic Empowerment in Vietnam: Performance and Constraints of Female-Led Manufacturing SMEs

Minh Tam Thi BUI, Trinh Quang Long · 2021 · Journal of risk and financial management

This paper identifies whether there was a performance difference among micro, small and medium enterprises (MSMEs) led by men and by women in Vietnam during the period 2005–2013 and aims to provide explanations for the differences, if any, in various performance indicators. The paper adopts a quantitative approach using a firm-level panel dataset in the manufacturing sector in 10 provinces/cities in Vietnam in five waves from 2005 to 2013. Fixed effect models are estimated to examine the influence of firm variables and demographic, human capital characteristics of owners/managers on firms’ val

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

From ESG to Financial Stability: Unpacking the Multi-Dimensional Impact of AI-Driven FinTech-Related Technology Adoption on Bank Performance

Amina Hamdouni · 2025 · International Journal of Financial Studies

This study examines the association between Saudi banks’ internal adoption of AI-enabled FinTech-related digital tools and their financial performance, sustainability performance, and financial stability over the period 2015–2024. Using a panel dataset of 10 banks, the analysis investigates how the adoption of AI-driven technologies—such as machine-learning credit assessment, robo-advisory systems, and automated compliance tools—is related to market performance (Tobin’s Q), accounting performance (ROA and ROE), financial stability (Z-Score), and sustainability outcomes measured by both Bloombe

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Enhancing corporate competitiveness: leveraging CSR, creative self-efficacy, and behavior for competitive advantage

Abdulalem Mohammed, Abdullah Kaid Al‐Swidi, Mohammed A. Al-Hakimi et al. · 2025 · Discover Sustainability

The relationship between Corporate Social Responsibility (CSR) and competitive advantage (CA) has become more critical than ever for firms, particularly in the hospitality and other service industries, during times of crisis. This study…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Market competitiveness and corporate ESG performance

T. Zhang, Chuan Qin, Zhaoying Lu · 2025 · International Review of Economics & Finance

This study investigates the relationship between firm-level market competitiveness and corporate environmental, social, and governance (ESG) performance, with a particular focus on the underlying mechanisms and moderating factors…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms

Jung Ho Choi, Brandon Gipper, Shawn Shi · 2025 · Review of Accounting Studies

Early empirical evidence showed a lack of relative performance evaluation (RPE) for executive pay, a surprise given its theoretical appeal. We hypothesize that executive pay transparency can enhance the monitoring of pay practices and…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Are we on the same wavelength? Supervisor-subordinate cognitive style congruence and its association with supervisors’ self-awareness through leader member exchange

Faisal AlReshaid, Alper Ertürk, Razan Alkhayyat et al. · 2025 · Frontiers in Psychology

Introduction: Leaders' self-awareness is essential to leadership effectiveness. Cognitive styles-how individuals perceive and process information-are key factors in fostering self-awareness. Drawing on Social Identity Theory (SIT), this study explores whether cognitive style congruence between supervisors and subordinates enhances supervisors' self-awareness, and whether Leader-Member Exchange (LMX) mediates this relationship. Methods: We used a time-lagged dyadic design and multilevel polynomial regression to analyze data from 189 subordinates and 36 supervisors. Cognitive styles were measure

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Negative / Null Result ReportBusiness, Management and Accounting

Analyzing Long-run Performance of Select Initial Public Offerings Using Monthly Returns: Evidence from India

Gautam Das, Malayendu Saha, Abhijit Kundu · 2016 · Vision The Journal of Business Perspective

The anomalies in respect to initial public offering (IPO) performance in literature have stimulated multitude of research works in explaining critical issues, such as under-pricing during short-run and underperformance phenomena in the…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The Impact of Macroeconomic Factors on the Firm’s Performance—Empirical Analysis from Türkiye

Orkhan Ibrahimov, László Vancsura, Anett Parádi-Dolgos · 2025 · Economies

Measuring financial performance is pivotal not only for assessing a firm’s current health but also for informing strategic decisions that shape its long-term trajectory. This study investigates how macroeconomic volatility affects the firm profitability across five major sectors in Türkiye—industrial manufacturing, food, beverage and tobacco, chemicals and plastics, technology, and energy—during the turbulent period from 2016 to 2023. Using return on assets (ROA) and return on equity (ROE) as performance indicators, we apply panel data regression to test the impact of inflation, interest rates

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Family Firm Leader’s Socioemotional Wealth Importance Perceptions: The Influence of Negative Forms of Conflict

Özgür Atılgan, Franz W. Kellermanns · 2025 · Family Business Review

We investigate how negative types of intra-family conflicts (i.e., status conflict and relationship conflict) influence the family firm leader’s socioemotional wealth importance (SEWi). Based on 159 matched responses from family firm…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Norms Over Threats and Trends: A Managerial Perspective on the Role of Normative Pressures in Motivating Sustainable Strategies and Positive Outcomes

Alina Marculetiu, Çiğdem Ataseven, Injazz J. Chen · 2025 · Business Ethics the Environment & Responsibility

ABSTRACT This study investigates the effectiveness of institutional pressures in motivating two contrasting sustainability strategies, symbolic and substantive, and their subsequent impact on the triple bottom line (TBL). Using data from…

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