Results 71 to 80 of about 9,441 (234)

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

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

Pengaruh Liputan Media Terhadap Efisiensi Investasi Pada Perusahaan Non Keuangan dalam Perspektif Syariah

Al-Mashrof, 2022
This study examines the effect of media coverage on investment efficiency in non-financial companies that trade products according to Islamic law listed in the 2003 DSN-MUI article 3 paragraph 2.
Mia Selvina, Darlin Aulia
doaj   +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

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

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

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  

The Effect of CEOs’ Characteristics on Forward-Looking Information [PDF]

, 2017
Purpose - This paper aims to examine the effect of CEOs’ characteristics on the level of FLI disclosure. Design/methodology/approach - The study uses a disclosure index to measure the level of FLI and employs random-effect and panel data regressions to
ASE, Grant Thornton, JSC, Rateb Alqatamin, Thankom Arun, Zakaria Ali Aribi   +5 more
core   +1 more source

Sports CEOs and Corporate Innovation

European Financial Management, EarlyView.
ABSTRACT Using a hand‐collected data set, we find that firms led by CEOs who were student‐athletes in college exhibit significantly superior innovation outcomes, as measured by patent numbers, citation counts, and the economic value of patents. Evidence from CEO turnover analysis supports a CEO imprinting interpretation.
Jaideep Chowdhury, Carl F. Larsson, Weiwei Zhang   +2 more
wiley   +1 more source

Rich Dad Poor Dad? CEO Private School Background and Firm Risk

European Financial Management, EarlyView.
ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley   +1 more source