Results 51 to 60 of about 324 (159)
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
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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
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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
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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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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
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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
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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
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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
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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