Results 71 to 80 of about 369 (198)

Corporate social responsibility: chief executive officer overconfidence and its impact on corporate engagement and disclosure—a meta-analysis

Humanities & Social Sciences Communications
This study enhances the understanding of managerial behavior and corporate governance by analyzing how CEO overconfidence affects corporate social responsibility (CSR), particularly in terms of CSR engagement and the quality of CSR disclosure.
Adil Cherkaoui, Youness Oudrhough
doaj   +1 more source

CEO emotional bias and investment decision, Bayesian network method [PDF]

Management Science Letters, 2012
This research examines the determinants of firms’ investment introducing a behavioral perspective that has received little attention in corporate finance literature.
Jarboui Anis, Mohamed Ali Azouzi
doaj  

CEO Tenure, CEO Gender Diversity, and the Quality of Carbon Reporting: Empirical Evidence From New Zealand

Accounting &Finance, EarlyView.
ABSTRACT The study examines whether and how Chief Executive Officer (CEO) tenure and gender diversity influence the quality of carbon reporting (QCR), an increasingly significant dimension of non‐financial reporting in the era of climate change risk.
Muhammad Nurul Houqe, Habib Zaman Khan, FJ Abu Mohaimen   +2 more
wiley   +1 more source

Empirical Evidence of Firm States of Corporate Social Responsibility and Irresponsibility: Transition Frequencies and State Drivers

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT A common assumption is that firms become more socially responsible over time. Indeed, numerous conceptual papers focus on the issue of describing the CSR states that firms advance through. Yet, related empirical research remains limited and the assumption of steady progression across CSR states remains untested.
Christopher Groening, Milad Mohammadi Darani   +1 more
wiley   +1 more source

Institutional Investor Impact Across Asset Classes: Exit, Voice, and/or Denial of Unconditional (Re)financing

Corporate Governance: An International Review, EarlyView.
ABSTRACT Research Question/Issue The Voice versus Exit debate among institutional investors dissatisfied with corporate issuers remains narrowly framed: Academic inquiry is de facto limited to listed equities. This overlooks the role of governance in corporate financing, which due to refinancing cycles, represents a key lever for investors aiming to ...
Andreas G. F. Hoepner, Fabiola I. Schneider   +1 more
wiley   +1 more source

CFO overconfidence, environmental violations, and firm performance. The moderating role of constituency statutes

European Management Review, EarlyView.
Abstract This study examines the relationship between Chief Financial Officer (CFO) overconfidence and firm performance through the lens of environmental violations and constituency statutes. Drawing on stakeholder and upper echelons theories, we find that firms with overconfident CFOs are more likely to commit environmental violations, which ...
Panagiotis Andrikopoulos, Shee‐Yee Khoo, Patrycja Klusak, Yurtsev Uymaz, Huong Vu   +4 more
wiley   +1 more source

The illusion of competence: Managers and the Dunning–Kruger effect

European Management Review, EarlyView.
Abstract Do managers properly recognize their own expertise? This study explores distortions in self‐perception by investigating the presence of the Dunning–Kruger effect, a cognitive bias that distorts self‐assessment, within managerial contexts. Although widely studied in psychology, its implications for management remain underexplored.
Francesca Sanguineti, Lajos Szabó, Stefano Denicolai, Giovanna Magnani   +3 more
wiley   +1 more source

From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models

European Financial Management, EarlyView.
ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter, Aldrik Struve, Maximilian Uhle   +2 more
wiley   +1 more source

CEO EMOTIONAL BIAS AND CAPITAL STRUCTURE CHOICE. BAYESIAN NETWORK METHOD [PDF]

Business Excellence and Management, 2012
This research examines the determinants of firms’ capital structure introducing a behavioral perspective that has received little attention in corporate finance literature.
Mohamed Ali AZOUZI , Anis JARBOUI
doaj  

Board Independence and Adjustment Speed of CEO Inside Debt

European Financial Management, EarlyView.
ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley   +1 more source