Results 211 to 220 of about 4,194 (234)

The Value of Expertise: How CEO and Board CSR Expertise Enhance the Financial Effects of Firm’s CSR

Academy of Management Proceedings, 2021
We examine how CEO and board CSR expertise (knowledge) can interact to influence the extent to which firms benefit from their CSR investments.
Marwan Ahmad Alshammari, Soumendra Banerjee, Tushar Ravindra Shah   +2 more
openaire   +1 more source

Does the CEO’s financial and accounting expertise affect the financial reporting quality? Evidence from an emerging economy

Journal of Financial Reporting and Accounting, 2022
Purpose This study aims to analyse the role of the financial and accounting expertise of the chief executive officer (CEO) on financial reporting quality (FRQ) in an emerging economy. Design/methodology/approach This study is based on data collected from a large sample of all non-financial companies listed on Vietnamese stock exchanges during the ...
Diem Nhat Phuong Ngo, Cong Van Nguyen
openaire   +1 more source

The effect of independent directors' financial expertise on the use of private information in setting bank CEO bonuses

International Journal of Managerial Finance, 2021
PurposeThe purpose of this study is to examine whether independent directors' financial expertise affects the use of private information in setting bank chief executive officer (CEO) bonuses.Design/methodology/approachThe association between future firm performance and bank CEO bonuses is used to measure the incorporation of private information into ...
Guoping Liu, Jerry Sun
openaire   +2 more sources

CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise

The Accounting Review, 2014
ABSTRACT Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to carry out such manipulative ...
Sudarshan Jayaraman, Todd Milbourn
openaire   +1 more source

The Effect of CEO Overconfidence on Overinvestment of Listed Firms in China: The Moderating Role of Board Financial Expertise

International Journal of Research and Innovation in Social Science
This study develops a behavioral–resource framework to explain how managerial cognitive bias and board human capital jointly shape corporate investment decisions. We argue that CEO overconfidence distorts risk perception and induces overinvestment, whereas board financial expertise provides informational and cognitive resources that counteract such ...
Hanbin Lin, Char-Lee Lok, Tingting Xie
openaire   +1 more source

The effect of independent directors' financial expertise on the use of private information in setting bank CEO bonuses

International Journal of Managerial Finance, 2022
Jerry Sun, Guoping Liu
exaly  

Investigating the Impact of Management Characteristics on Final Value of Cash Considering the Components of Management Ability Management Over confidence and CEO's financial Expertise

2022
Beikzadeh, Hamid Reza, Vatanparast, Mohammadreza, azadi Hir, keyhan, meshki miyavoghi, mehdi   +3 more
openaire   +1 more source

The value of expertise: how chief executive officer and board corporate social responsibility expertise enhance the financial effects of firms’ corporate social responsibility initiatives

Society and Business Review, 2023
Soumendra Banerjee
exaly  

Board industry expertise and innovation input: evidence on the curvilinear relationship and the moderating effect of CEO

European Journal of Innovation Management, 2022
Fabrizia Sarto, Sara Saggese
exaly  

A CEO's expertise power and bank diversification

Accounting and Finance, 2023
Muhammad Nadeem, Maisam Ali
exaly