Results 61 to 70 of about 9,441 (234)
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 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
Can two biases be better than none? complementarity between CEO overconfidence and accounting conservatism [PDF]
, 2014 We study the joint effect of CEO overconfidence and accounting conservatism on firm performance and value. Successful innovation involves trial and error.
Hsu1, C., Novoselov, K., Wang, R.
core +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
CEO overconfidence and dividend policy [PDF]
, 2009 We develop a model of the effect of CEO overconfidence on dividend policy and empirically examine many of its predictions. Consistent with our main prediction, we find that the level of dividend payout is lower in firms managed by overconfident CEOs.
Deshmukh, Sanjay +2 more
core
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
Shaping expectations, losing flexibility: A study of CEO promises as strategic communication tools
Strategic Management Journal, EarlyView.Abstract Research Summary CEO promises are powerful but understudied communication tools. We develop a dual‐mechanism framework theorizing that while CEO promises elevate stakeholder expectations, they simultaneously constrain strategic flexibility. We argue that CEO promise‐making is shaped by two competing pressures: making more promises when the ...
Majid Majzoubi +2 more
wiley +1 more source
Commitment in R&D Tournaments via Strategic Delegation to Overoptimistic Managers [PDF]
, 2010 This paper shows that it is profitable for a firm to hire an overoptimistic manager to commit to a certain investment strategy in an R&D tournament situation.
Bennedsen +24 more
core +2 more sources