Results 41 to 50 of about 364 (197)

CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [PDF]

بررسی‌های حسابداری و حسابرسی, 2018
Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash.
Narges Sarlak, Omid Faraji, Mostafa Ezadpour, Zahra Joudaki Chegeni   +3 more
doaj   +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, Luca Galati, Lorenzo Dal Maso, Marco Maria Mattei   +3 more
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

The Real Earnings Management Mediation: Relation Between Ceo Overconfidence and Subsequent Performance

Финансы: теория и практика
The 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 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, Ming-Chung Chang, Yi-Hui Chao   +2 more
doaj   +1 more source

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +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
doaj   +1 more source

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

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source