Results 41 to 50 of about 346 (196)
The Forced Turnover Effect on an Overconfident CEO: Evidence From Taiwan-Listed Firms
SAGE Open, 2022 This research focuses on investigating the reasons why an overconfident chief executive officer (CEO) is forced to leave by examining CEO turnover observations from 463 Taiwan-listed companies over the period 2008 to 2016 and using the Cox semi ...
Cho-Min Lin +2 more
doaj +1 more source
Konservatisma Akuntansi dan Overconfidence CEO
Jurnal Bisnis dan Ekonomi, 2023 Abstract CEO yang overconfident lebih bersedia untuk memulai proyek investasi yang memerlukan percobaan, namun cenderung menunda menanggapi berita buruk ketika proyek tidak berjalan sesuai rencana. Konservatisma akuntansi mempercepat pengakuan berita buruk dan penyebarannya kepada dewan komisaris, sehingga CEO akan mengakui masalah lebih awal dan
Mega Dewi Arisani +3 more
openaire +1 more source
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
Binus Business Review, 2020 The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
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Climate Change Risks Disclosure: Do Business Strategy and Management Characteristics Matter?
International Journal of Financial Studies, 2023 This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change ...
Mahfod M. Aldoseri, Maged M. Albaz
doaj +1 more source
What is CEO Overconfidence? Evidence from Executive Assessments [PDF]
SSRN Electronic Journal, 2020 We use detailed assessments of CEO personalities to explore the option-based measure of CEO overconfidence, Longholder, introduced by Malmendier and Tate (2005a) and widely used in the behavioral corporate finance and economics literatures. Longholder is significantly related to several specific characteristics and is negatively related to general ...
Steven Neil Kaplan +2 more
openaire +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
CEO Overconfidence and Capital Structure Decisions: Evidence from India
Vikalpa, 2022 Executive Summary Capital structure decisions are vital for firms. Existing theories on capital structure partially explain the difference in capital structure decisions of identical firms.
Hardeep Singh Mundi, Parmjit Kaur
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Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
Финансы: теория и практикаThe purpose of this study is to identify the relationship between the CEO overconfidence and the subsequent performance. Furthermore, the study examines the intermediary role of Real Earnings Management (REM).
M. A. Fahd
doaj +1 more source
THE BENCHMARK OF INVESTOR DECISIONS TO INVEST IN THE INITIAL PUBLIC OFFERING (IPO)
Riset Akuntansi dan Keuangan Indonesia, 2019 This study aims to examine how the influence of benchmarks used by investors in the process of making investment decisions during the IPO. The dependent variable in this study is the investment decision while the independent variable is financial ...
Diah Kurniawati, Sutrisno Sutrisno
doaj +1 more source