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This paper explores the link between leadership derailment risk and competency ambidexterity in a digitalized global environment. It also investigates the impact of balanced skills on leadership success in collectivist and assertive cultures.

A mixed methods approach is employed using survey data from 766 American and Japanese managers and eight interviews across four diverse cultures. It uncovers the intricate relationship between leadership derailment risk and competency ambidexterity.

Optimal competency ambidexterity lowers the risks of leadership incompetence (operationalized as derailment) but through distinct configurations of current and needed competencies, which both competencies should be congruent at high levels in uncertain environments. Furthermore, moderately high competency levels mitigate derailment risk in collaborative cultures (Japan and China), while very assertive cultures (USA and Netherlands) require high competencies to lower derailment danger and sustain leadership effectiveness.

Leaders must maintain competency ambidexterity, adapting to diverse contexts in our dynamic world. Recognizing cultural nuances is essential for enhancing managers’ skills in global talent management.

Cultural values shape competency configurations and managers should balance organizational and personal competencies for effective leadership. Qualitative insights complement quantitative data.

The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the association between carbon emissions and EM.

This study uses the carbon disclosure project (CDP) for carbon emissions data, the Compustat database for financial information and the ExecuComp database for female CEOs. The empirical sample of this study consists of 1,692 firm-year observations in the USA that voluntarily participated in the CDP survey from 2007 to 2015. Regression analysis and robustness tests are conducted for this study and both accrual and real EM are considered.

This study provides evidence that firms with female CEOs who voluntarily disclose their carbon emissions information engage in less real EM. Thus, the presence of female CEOs moderates the association between carbon emissions and EM. This study/paper also finds a positive association between carbon emissions and real EM, although there is an insignificant association between carbon emissions and accruals EM.

The association between carbon emissions and EM has important implications for investors, regulators and policymakers. This study suggests that policymakers should improve the conditions that promote inclusion of females in the top management positions to constrain EM.

This study focuses on the USA, which is one of the major contributors to carbon emissions in the world. The presence of female CEOs moderates the association between carbon emissions and EM and firms with female CEOs show a greater impact on EM.