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CEO overconfidence, tax avoidance, and education foundation
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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Daily intake of cuminaldehyde-rich cumin essential oil improves cognitive function in healthy elderly Japanese adults: a randomized, double-blind, placebo-controlled pilot study [PDF]
BackgroundTo extend healthspan has risen demand to maintain cognitive function through the exploitation of bioactive compounds from natural sources. We assessed the effects of daily intake of cumin essential oil (CEO), primarily composed of cuminaldehyde,
Kengo Ito +13 more
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Individual and contextual factors associated with tooth loss among Brazilian older adults [PDF]
Objective: To assess factors associated with functional dentition, severe tooth loss, and edentulism among Brazilian older adults, investigating individual sociodemographic characteristics and contextual characteristics of municipal oral health services.
Armando Cabral de Lira Neto +9 more
doaj +5 more sources
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
doaj +1 more source
Modeling for CEO Human Capital Measurement by Shannon Entropy Index and It’s Effect on Earnings Forecasts Quality [PDF]
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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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
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
doaj +1 more source
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
doaj +1 more source
CEO attributes and firm performance: Evidence from companies listed on Ho Chi Minh Stock Exchange
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
doaj +1 more source
Board Education, Growth and Performance of Family CEO Listed Firms in Malaysia
This paper examines the relationship between board education, board size, growth, ownership and firm performance of family CEO and nonfamily CEO listed firms in Malaysia.
Haslindar Ibrahim +2 more
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