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CEO overconfidence, tax avoidance, and education foundation
Jurnal Akuntansi dan Auditing Indonesia, 2020 Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar +2 more
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CEO Education, Financial Decision and Firm Performance [PDF]
Jurnal Manajemen Teori dan Terapan, 2018 Many previous studies have shown that the number of CEOs holds MBA is still low and less dominating. We analyze the effect of CEOs with MBA degree on funding decision, investment decision and firm performance. Using 38 manufacturing companies that listed
Rahmat Setiawan, Lila Gestanti
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CEO Education and Firm Performance: Evidence from Corporate Universities
Administrative Sciences, 2022 Corporate universities are increasingly being established in response to corporate dissatisfaction with the knowledge provided by traditional universities.
Hai Long Nguyen, Pengda Fan
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Assets: Jurnal Akuntansi dan Pendidikan, 2023 This study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable.
Anitaria Siregar, Khomsiyah Khomsiyah
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Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [PDF]
مطالعات تجربی حسابداری مالی, 2021 A review of the accounting theoretical literature confirms the role of CEO human capital as a valuable intangible asset for the company. The purpose of this study is to determine the effective criteria on the CEO human capital and to explain a ...
Ghodratollah Nikzad Chaleshtori +2 more
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Jurnal Performa, 2023 The quite significant change occurs in the industrial world in globalization era. The industry has undergone a lot of change starting from industry 1.0, 2.0, 3.0, until now has entered industry 4.0.
Andreas Krisnata
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The effect of CEO characteristics on financial leverage: findings from listed companies in Vietnam
Cogent Business & Management, 2021 The research is conducted with the goal of determining the influence of CEO characteristics, including CEO experience, on the financial leverage of listed companies in Vietnam. Financial leverage is among the vital financial policies for any business.
Nguyen Minh Ha +2 more
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Frontiers in Psychology, 2022 Corporate social responsibility (CSR) strategy hinges largely on the CEO characteristics in the context of an emerging market. Based on a sample of 16,144 firm-year observations obtained from 1,370 unique Chinese-listed firms, which whether voluntarily ...
Xingxin Zhao +5 more
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CEO education and corporate environmental footprint [PDF]
Journal of Environmental Economics and Management, 2017 We analyze the effect of CEO education on environmental decision-making. Using a unique sample of Danish firms from 1996 to 2012, we find that CEO education significantly improves firms' energy efficiency. We seek to derive causality using health shocks: the hospitalization of highly educated CEOs induces a drop in energy efficiency, whereas the ...
Amore, Mario Daniele +3 more
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CEO attributes and firm performance: Evidence from companies listed on Ho Chi Minh Stock Exchange
Cogent Economics & Finance, 2023 This study conducted on HOSE-listed companies for the period 2016–2020 examines the influence of chief executive officer (CEO) attributes on company performance. The System GMM methodology is applied to estimate and test dynamic panel data models.
Dzung Viet Nguyen +2 more
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