Results 61 to 70 of about 369 (198)

CEO Overconfidence and Tax Aggressiveness: The Role of CEO Age and Firm Size

Oradea Journal of Business and Economics
This study aims to investigate the effects of CEO overconfidence on tax aggressiveness andanalyses the role of CEO age and firm size as moderators. The study conducted 590 observations ofmanufacturing firms listed on the Indonesia Stock Exchange from ...
Nur LISTIANI, Supramono SUPRAMONO, Theresia Woro DAMAYANTI, Yeterina Widi NUGRAHANTI   +3 more
doaj   +1 more source

Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics [PDF]

Iranian Journal of Accounting, Auditing & Finance
Tax 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, Reza Daghani, Morteza Bagheri, Seyed Sadegh Hadian   +3 more
doaj   +1 more source

Avoiding “Failure of Foresight” or Tunnel Vision Requires a Multi‐Paradigmatic Strategic Decision‐Making Approach

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, Robert Y. Cavana, Bronwyn E. Howell, Ian Yeoman   +3 more
wiley   +1 more source

The Mitigating Role of Managerial Ability in ESG Decoupling

Sustainable Development, EarlyView.
ABSTRACT Does managerial competence widen or bridge the gap between environmental, social, and governance (ESG) disclosures and actual performance? This paper explores the relationship between CEO ability and corporate decoupling regarding sustainability issues.
Isabel‐María García‐Sánchez, Rizwan Ali, Alejandra García‐Sánchez, Ramiz ur Rehman   +3 more
wiley   +1 more source

Why theory matters for causal inference? Rethinking endogeneity in entrepreneurship research

Strategic Entrepreneurship Journal, EarlyView.
Abstract Endogeneity in entrepreneurship research is often treated as a statistical complication addressable through advanced econometric tools. This commentary argues that such an approach overlooks a deeper issue: endogeneity is conceptual before it is statistical.
Daniel Tzabbar
wiley   +1 more source

Decomposing venture evaluation: Learning about belief formation

Strategic Entrepreneurship Journal, EarlyView.
Abstract Research Summary Evaluating early‐stage ventures is difficult because observable signals of future quality are weak and noisy. How closely are evaluators' assessments related to venture quality, and do their subjective judgments add to the information already available about a venture?
Thomas Åstebro, Andrew Funck, Francesco Giordano   +2 more
wiley   +1 more source

CEO overconfidence and corporate greenwashing: evidence from China

Humanities & Social Sciences Communications
This study examines how CEO overconfidence influences corporate greenwashing using Chinese A-share listed firms from 2009 to 2023. Drawing on the fraud triangle framework, we conceptualize managerial overconfidence as a rationalization mechanism that ...
Yueling Luo
doaj   +1 more source

Linguistic Markers of Destructive Leadership: An Exploratory Cross‐domain Study

British Journal of Management, EarlyView.
Abstract This article examines how destructive leadership in politics and business is reflected in distinctive patterns of language use. Drawing on Pennebaker's psycholinguistic theory and his Linguistic Inquiry and Word Count (LIWC) analytical framework, we report two studies.
Eugene Sadler‐Smith, Irina Cojuharenco, Vita Akstinaite, Andrew Hill, Sasha Korobov   +4 more
wiley   +1 more source

What Drive the Damage to Post-Merger Operating Performance?

Gadjah Mada International Journal of Business, 2010
This study examines whether bidders’ post-merger operat-ing performance are affected by their CEO behavior, premiumspaid to the target firms, the period of mergers, the method ofpayment, the industry of merged firms, capital liquidity, andtheir pre ...
Soegiharto Soegiharto
doaj   +1 more source

The effect of CEO adverse professional experience on management forecast pessimism

Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo, Louise Y. Lu, Zihang Peng   +2 more
wiley   +1 more source