Results 271 to 280 of about 278,556 (306)

CEO age and tax planning

Review of Financial Economics, 2019
AbstractThis study investigates the association between CEO age and corporate tax planning. Using a sample of 11,537 firm‐year observations from the fiscal year 1997–2013, I find CEO age exerts an economically significant influence on firms’ tax policies, incremental to economic determinants identified in prior research.
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CEO Age, Risk Incentives, and Hedging Strategy

Financial Management, 2017
We test whether managerial preferences explain how firms hedge, using hand‐collected data on derivative portfolios in the oil and gas industry. How firms hedge involves choosing between linear contracts and put options, and deciding whether to finance these hedging positions with cash on hand or by selling call options. The likelihood of being a hedger
Croci, Ettore, Del Giudice, Alfonso, Jakensgard, Hakan   +2 more
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The old guard: CEO age and corporate litigation

Journal of Behavioral and Experimental Finance, 2021
Abstract Recent studies have indicated that older Chief Executive Officers (CEOs) tend to be more capable, ethical, and risk-averse as compared to their younger counterparts. Keeping this in mind, we use a unique hand-collected data on corporate lawsuits to examine whether CEO age influences corporate litigation.
James Malm, Hari P. Adhikari, Marcin W. Krolikowski, Nilesh B. Sah   +3 more
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Target CEO age, ownership decisions, and takeover outcomes

Research in International Business and Finance, 2017
Abstract This paper examines the effect of target CEO age, in association with target corporate governance mechanisms, on the ownership decisions and takeover outcomes in eight East and Southeast Asian countries. The results show that acquirers are more likely to select partial-control acquisitions of target firms managed by older CEOs, and that the ...
Man Dang, Darren Henry, Viet Anh Duong Hoang   +2 more
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CEO Age and Real Earnings Management [PDF]

, 2014
The purpose of this study is to verify the impact of CEO Age on real earnings management. Our empirical study is based on a sample of 7481 American firms from 2000 to 2009. Firstly we document a positive and significant relation between CEO Age and real earnings management and as a supplement analysis we find that this relation is not monotonic, it ...
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CEO age and corporate financialization: evidence from Malaysia

International Journal of Accounting & Information Management
Purpose This study aims to examine the impact of CEO age on corporate financialization by considering the moderating effects of CEO gender, identity and tenure in this relationship. Design/methodology/approach The analyses use ordinary least squares across 213 nonfinancial firms listed in Bursa Malaysia throughout 2015–2021.
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CEO Relative Age and Corporate Risk-Taking

SSRN Electronic Journal, 2022
Junru Guo, Jia He, Sibo Liu, Yonglin Wang   +3 more
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CEO Age and Tax Avoidance

Accounting Information Review, 2017
Hee-yeon Sunwoo, Jiwon Hyeon
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How the CEO power and age dissimilarity shape the chair-CEO pay gap: Empirical evidence from China

North American Journal of Economics and Finance, 2021
Jiajun Zhu, Hongping Tan
exaly  

CEO Age, CEO Tenure, and Corporate Cash Holdings: Evidence from Listed Firms in Taiwan

SSRN Electronic Journal, 2022
Yung‐Chuan Lee, Chu-Shiu Li
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