NONE 20260430062358870 wseas/wseas content-registration-form+ja@crossref.org content-registration-form WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 1109-9526 2224-2899 Juliana Osmani Department of Management, University “Aleksandër Moisiu” Durrës, Rr. Miqësia, 2001, Spitallë, Durrës, ALBANIA https://orcid.org/0000-0001-9680-0202 Agim Ndregjoni Department of Statistics and Applied Informatics, University “Aleksandër Moisiu” Durrës, Rr. Miqësia, 2001, Spitallë, Durrës, ALBANIA https://orcid.org/0009-0002-4786-9726 Although research on regret is extensive and growing, and there is broad agreement on its impact on decision-making and organizational performance, the factors that influence this emotion remain unclear. Based on the upper echelons perspective, this study investigates the role of age, gender, tenure, and career horizons on the experience of regret, focusing on C-level executives. We argue that strategic decisions possess characteristics that make them particularly prone to generating regret. Adopting a quantitative approach and applying different statistical techniques according to the nature of the variables, we investigate how CEOs, COOs, and CFOs perceive and experience regret. In total, 327 questionnaires were distributed within the financial sector, of which 254 were completed and returned. The findings show that there are no differences among top managers in the level of regret due to demographic characteristics. Despite these results, this study sheds light on important aspects and issues of regret and represents a starting point for further in-depth investigations regarding the experience of this emotion. This would help narrow the existing gap in the literature by enriching knowledge on regret, the experience of emotions, and their role in strategic management. Referring to practice, the findings indicate that decision-making support and emotion management programs should be developed according to the needs of top managers and not based on their demographic characteristics. Furthermore, this study emphasizes the importance of neutrality within organizations to counteract stereotypes. Finally, we contribute by highlighting the need for comprehensive theoretical models that investigate regret in a broader psychological and organizational context. 04 30 2026 04 30 2026 373 28 https://creativecommons.org/licenses/by/4.0/deed.en_US 10.37394/23207.2026.23.28 https://wseas.com/journals/bae/2026/a565107-3504.pdf Gashi, S., Liça, D., Trebicka, B. (2024). Digitalization and competitive advantage: Insights from the manufacturing sector. Corporate & Business Strategy Review, 5(3), 94-105. https://doi.org/10.22495/cbsrv5i3art9. Osmani, J.(2017). Vendimmarrja organizative, Tirana: Botimet Streha Hasson Marques, R., Violant-Holz, V., & Damião da Silva, E. 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