Results 31 to 40 of about 144,180 (308)
CEO Gender And Earnings Management
Journal of Applied Business Research (JABR), 2017 Using the female CEO and male CEO groups over a 14-year (1992–2013) period, we find that the male CEOs use aggressive discretionary accruals and real activities operations in order to report small positive earnings or small earnings increases whereas the earnings management using real activities operation of suspect firms disappear in the female CEO ...
Kyunga Na, Jooyeon Hong
openaire +2 more sources
Connect vs conquer? CEO gender and implicit motives
Journal of Managerial Psychology, 2020 PurposeThis study examined gender differences in CEOs' expression of implicit achievement, power and affiliation motivation. Building on the role congruity account of sex differences and similarities in motivation and existing literature on implicit motives, the study tested whether female CEOs would express higher affiliation motivation than male CEOs
Julie Brueckner +2 more
openaire +4 more sources
THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON CORPORATE FINANCING DECISION
Manajemen dan Bisnis, 2015 The objective of this research is to examine the effect of managerial overconfidence on corporate financing decision of the miscellaneous industry sector in Indonesian Stock Exchange for the period of 2011-2015.
Eujenita Siswoyo +2 more
doaj +1 more source
Board composition, monitoring and credit risk: evidence from the UK banking industry [PDF]
, 2017 This paper examines the effects of board composition and monitoring on the credit risk in the UK banking sector. The study finds CEO duality, pay and board independence to have a positive and significant effect on credit risk of the UK banks.
Boateng, Agyenim, Lu, Jia
core +2 more sources
Chief executive officers’ compensation: Does gender pay parity exist in the Nigerian context? [PDF]
Problems and Perspectives in ManagementThe optimal contract theory posits that an effective compensation plan should be based on performance. Globally, legislators are concerned about the gender pay gap due to stereotypes against women in line with congruity theory.
Eghosa Godwin Inneh +2 more
doaj +1 more source
Journal of International Economics and Management, 2021 The purpose of this study is to analyze the impact of the chief executive officer (CEO) demographic characteristics including CEO age, CEO gender, and CEO education on the performance of firms in the scientific research and technology development (SRTD ...
Melissa Jardine, Thi Thanh Thuy Duong
doaj +1 more source
CEO gender and SMEs innovativeness: evidence for Spanish businesses [PDF]
International Entrepreneurship and Management Journal, 2021 AbstractThis paper analyses the role of gender of the chief executive officer (CEO) on the propensity to introduce innovations using a sample of 1405 Spanish small- and medium-sized enterprises (SMEs). We examine whether there are significant differences between female- and male-led businesses in terms of their propensity to innovate, and whether these
Alfonso Expósito +2 more
openaire +4 more sources
Nascent social ventures’ inaugural CEO appointment: human capital and gender expectancy violation perspectives [PDF]
New England Journal of EntrepreneurshipPurposeThis study investigates the process of selecting the inaugural chief executive officer (CEO) in nascent social ventures, emphasizing the unique qualities required due to these ventures’ dual social and economic objectives.Design/methodology ...
Nahyun Oh
doaj +1 more source
Jurnal Akuntansi Aktual, 2023 The number of companies that report losses to avoid taxes increases significantly. This becomes a concern of the government. The purpose of this study is to examine the effect of organizational capital on tax avoidance with gender diversity and CEO ...
Elia Rossa, Cahyadi Husadha
doaj +1 more source
Firm performance and managerial turnover: the case of Ukraine [PDF]
, 2009 The paper studies whether and how CEO turnover in Ukrainian firms is related to their performance. Based on a novel dataset covering Ukrainian joint stock companies in 2002-2006, the paper finds statistically significant negative association between the ...
Bilyk, Ol'ga +2 more
core +1 more source