Results 91 to 100 of about 346 (196)
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
Journal of Accounting Research, Volume 64, Issue 2, Page 923-978, May 2026.ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct
Journal of Accounting Research, Volume 64, Issue 2, Page 561-632, May 2026.ABSTRACT Using a novel data set of misconduct records for Finnish CEOs and directors and their parents, we explore whether corporate executives’ financial misconduct is associated with similar behavior by their parents. Controlling for various other factors of executive financial misconduct, we find that executives are significantly more likely to ...
JENNI KALLUNKI +4 more
wiley +1 more source
Unfinished business: integrating individual decision-makers' experience and incentives to organizational performance feedback theory. [PDF]
Front Psychol, 2023 Blettner D, Kotiloglu S, Lechler TG.
europepmc +1 more source
Strategic Management Journal, Volume 47, Issue 4, Page 1093-1132, April 2026.Abstract Research Summary We examine how an incumbent firm navigates internal and external uncertainties when entering a nascent platform ecosystem. Drawing on a longitudinal study of a large telecommunication firm's transition into an evolving IoT ecosystem, we advance a cognitive perspective on platform strategy.
Fathiro H. R. Putra +3 more
wiley +1 more source
Mapping knowledge domains on managerial overconfidence. [PDF]
Heliyon, 2022 Xia S, Duan J.
europepmc +1 more source
Too Old to Bother: CEO Age and Corporate Stakeholder Engagement
Business Strategy and the Environment, Volume 35, Issue 3, Page 3539-3560, March 2026.ABSTRACT We examine how CEO age, a key demographic attribute, affects corporate stakeholder engagement. Drawing on Upper Echelons Theory, we argue that older CEOs are less responsive to stakeholder concerns because of heightened conservatism, shorter time horizons, and greater risk aversion.
Mehwish Yousaf, Pascal Nguyen
wiley +1 more source
Bounded Sustainable Entrepreneurship: Uncertainty, Perceptions, and Tensions
Strategic Change, Volume 35, Issue 2, Page 195-206, March 2026.ABSTRACT Entrepreneurs experience subjective perceptions of uncertainty and other barriers as they attempt to design their business model. These create boundaries of a cognitive nature that entrepreneurs must navigate. It has been suggested that sustainable entrepreneurship is inherently even more uncertain and complex than traditional entrepreneurship.
Martyna Jurek +2 more
wiley +1 more source
Downside risk similarity and M&As
Contemporary Accounting Research, Volume 43, Issue 1, Page 7-38, Spring 2026.Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen +3 more
wiley +1 more source
Co‐opted Boards and the Obfuscation of Financial Reports
Abacus, Volume 62, Issue 1, Page 233-272, March 2026.This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi +3 more
wiley +1 more source
Creativity and Innovation Management, Volume 35, Issue 1, Page 251-276, March 2026.ABSTRACT The inherent uncertainty of the innovation process, amplified by the complexity of the Anthropocene, means that marketers are likely to be subject to decision‐making biases that can affect sustainable product innovation. In parallel, new approaches to sustainability and innovation management are emerging, aiming to mitigate such biases and ...
Sophie Richit +1 more
wiley +1 more source