Retraction notice: A new empirical approach for balance sheet management effects on performance and financial variables development

The publisher of Journal of Management Development wishes to retract the article Amedzro St-Hilaire W (2019), “A new empirical approach for balance sheet management effects on performance and financial variables development”. Journal of Management Development, Vol. 38 No. 10 pp. 812-832, doi: https://doi.org/10.1108/JMD-05-2019-0167. This article previously featured an Expression of Concern due to unaddressed authorship concerns; subsequent investigation and new information have now identified additional issues. Specifically, that the author Walter Amedzro St-Hilaire was not authorised to present himself as affiliated with Northwestern University, as he has never been affiliated with that institution or received funding from it for this research. As a result, the findings of the article cannot be relied upon. This retraction supersedes the prior Expression of Concern. The decision to retract has been informed by COPE’s guidelines on retractions and Emerald’s publishing ethics. Emerald’s authorship policy guidelines make it clear that authorship is a fundamental aspect of transparency in the publication process and ensures accountability and responsibility for reported research. This issue has been corrected in the published version and the article’s metadata. The publisher of the journal sincerely apologises to the readers.