Results 51 to 60 of about 346 (196)
CEO power and CSR: the moderating role of CEO characteristics
China Accounting and Finance Review, 2023 The purpose of this study is to examine the moderating role of the characteristics of the chief executive officer (CEO) on the association between CEO power and corporate social responsibility (CSR) performance. This paper conducts multiple regression
Hsuan-Lien Chu +2 more
doaj +1 more source
CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 CEO's overconfidence is one of the essential indices that influences financial policies. When sales decline, overconfident CEOs have overconfidence in their ability to bring sales back to the previous level and tend to overestimate sales, thereby ...
Reza Abdolahnezhad Khalil Abad
doaj +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
Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [PDF]
Iranian Journal of Accounting, Auditing & FinanceTax avoidance practices wield a substantial influence on the fiscal landscape, shaped by the strategic decisions of businesses and their organizational capital (OC), a vital reservoir of strategic assets unique to each firm.
Hamideh Asnaashari +3 more
doaj +1 more source
Material ESG Performance and Bid Premium in Merger and Acquisition Deals
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa +2 more
wiley +1 more source
CEO overconfidence and IRS attention
Journal of Financial Stability, 2022 We examine the likelihood that the US Internal Revenue Service (IRS), in its enforcement role, will accord particular attention to firms that are managed by CEOs who exhibit over-confidence, given that such CEOs may be more aggressive in their tax policies and strategies. Using data from 7757 firms, we find that this is indeed the case.
Lartey, T, Uddin, M, Danso, A, Wood, G
openaire +2 more sources
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou +3 more
wiley +1 more source
Profit With Purpose: How CSR Fuels UK SMEs' Success
Strategic Change, EarlyView.ABSTRACT Corporate social responsibility (CSR) has become an essential strategy for firms, particularly small and medium‐sized enterprises (SMEs), to enhance their social impact and secure long‐term financial sustainability. This study explores the relationship between CSR investments and financial performance in UK listed SMEs from 2021 to 2024 ...
Renato Pereira +3 more
wiley +1 more source
Big baths and CEO overconfidence [PDF]
Accounting and Business Research, 2020 This paper empirically investigates the relationship between managerial overconfidence and write-offs following CEO turnover. Incoming CEOs often engage in big bath accounting as they dispose of poorly performing projects. Overconfident managers overestimate their abilities and consequently have upwardly biased expectations concerning future firm ...
openaire +2 more sources
Strategic Change, EarlyView.ABSTRACT This study examines how CEO narcissism shapes corporate diversification strategies, addressing gaps in upper echelon and agency theories. Using a sample of 388 CEOs across 319 firms, we find that narcissistic CEOs drive higher levels of overall corporate diversification but exhibit a strategic trade‐off: they strongly favor unrelated ...
Naima Lassoued, Imen Khanchel
wiley +1 more source