Results 31 to 40 of about 369 (198)
Does Ceos Hubris Affecting Dividends Payout?
Jurnal Dinamika Manajemen, 2016 The purpose of this research is to examine the effect of CEOs Overconfidence (KDB) on non-financial firms dividend that listed in Indonesia Stock Exchange (IDX) from 2004 to 2013.
Kris Brantas Abipayu, Bayu Wiratama
doaj +1 more source
Consequences of CEO Overconfidence
Accounting and Finance Research, 2017 We test the impact of CEO overconfidence on the cost of debt and the impact of SOX on overconfidence via CEO selection. Our CEO overconfidence measure is based on the degree of optimism in management earnings forecasts, and the measure for the cost of debt is bond yield spreads.
Qiuhong Zhao, Dave A. Ziebart
openaire +2 more sources
The Moderating Role of Board Governance on the Relationship Between Managerial Overconfidence and Corporate Risk: Evidence from Emerging Markets [PDF]
MSA-Management Sciences JournalThe study investigated the effect of managerial overconfidence on corporation risks within the moderator role of board governance in Brazil, Egypt, India, Russia, Saudi Arabia, South Africa, and Turkey as emerging markets.
Osama Wagdi +2 more
doaj +1 more source
Contemporary Accounting Research, 2011 AbstractThis paper examines how overconfidence affects the properties of management forecasts. Using both the “over‐optimism” and “miscalibration” dimensions of overconfidence to generate our predictions, we examine three research questions. First, we examine whether overconfidence increases the likelihood of issuing a forecast.
HRIBAR, Paul, YANG, Holly I.
openaire +3 more sources
Real Earnings Management under Company Life Cycle: Evidence from Egyptian pharmaceutical manufacturing companies [PDF]
MSA-Management Sciences JournalThe study investigated the effect of managerial overconfidence on corporation risks within the moderator role of board governance in Brazil, Egypt, India, Russia, Saudi Arabia, South Africa, and Turkey as emerging markets.
Mohamed Hafez, Amira Hasaneen
doaj +1 more source
Energies, 2021 Agreed upon by the UN member states, Agenda 2030 assumes joint action for long-term sustainable development. These actions are focused on the implementation of 17 Sustainable Development Goals (SDGs), where actions are assumed to lead to the suppression ...
Elżbieta Bukalska +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
CEOs' hometown connections and stock price crash risk: Evidence from emerging market
Borsa Istanbul Review, 2022 This paper investigates the impact on the risk of a crash in the stock price (SPCR) of a hometown connection between a firm's chief executive officer (CEO) and suppliers.
Fanjie Fu +4 more
doaj +1 more source
The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source