Results 51 to 60 of about 369 (198)
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
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
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
The Impact of Monetary Policy Shocks on Stock Price Crash Risk
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley +1 more source
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
International Journal of Finance &Economics, EarlyView.ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira +2 more
wiley +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