Results 51 to 60 of about 364 (197)
The Impact of Accounting Conservatism and Managerial Attributes on Capital Structure Rebalancing: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةThis study investigates the impact of accounting conservatism and managerial attributes on the Speed of Adjustment (SOA) toward the optimal capital structure in Egyptian firms.
hanaa elhabashy +1 more
doaj +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
doaj +1 more source
Practice adoption in MNCS: A multi‐level interactionist model of trait activation
Global Strategy Journal, EarlyView.Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch +4 more
wiley +1 more source
Humanities & Social Sciences CommunicationsThis study examines the impact of CEO overconfidence on capital structure decisions in the unique context of a developing economy, the Kingdom of Saudi Arabia.
Abdulmohsen K. Alosaimi
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
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
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
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
Strategic Change, EarlyView.ABSTRACT This paper considers the tensions between different organizational strategic decision‐making approaches at various levels of uncertainty. Of particular focus are the mechanisms for defaulting to lower uncertainty, from the Cynefin framework's unordered chaotic and complex domains to the more ordered complicated and obvious domains.
Richard J. Logan +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