Results 81 to 90 of about 369 (198)

The End of DEI

Financial Management, EarlyView.
ABSTRACT Diversity, equity, and inclusion (DEI) is one of the most polarizing issues in business and society. Advocates claim that DEI enhances fairness, while critics argue it undermines meritocracy. The problems often stem from the practice of DEI—reducing it to demographic diversity—rather than its principle.
Alex Edmans
wiley   +1 more source

CEO Self‐Regulation and the Cost of Equity Capital

Financial Review, EarlyView.
ABSTRACT We explore the association between CEO self‐regulation and the cost of equity capital by distinguishing between two dimensions of regulatory focus—promotion focus and prevention focus—based on Higgins' (1997) framework. A promotion focus prioritizes positive stimuli, accomplishment, and growth, while a prevention focus emphasizes negative ...
Ann Ling‐Ching Chan, Kyunghwa Yu
wiley   +1 more source

Are Unaudited Firms More Likely to Disregard Tax Payments Prior to Bankruptcy? Small‐Firm Evidence From Sweden

International Journal of Auditing, EarlyView.
ABSTRACT Proponents of mandatory auditing claim that auditing reduces the risk of tax evasion and that firms disregarding tax payments distort competition because they operate with lower costs than firms that meet their tax obligations. To investigate this, we analyse data from a credit reference agency to examine whether unaudited firms are more ...
Irina Alexeyeva, Peter Frii, Ann‐Sofie Henrikson, Annina H. Persson, Oscar Stålnacke, Stefan Sundgren   +5 more
wiley   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

The overconfidence bias and CEO: literature review [PDF]

Trendy v podnikání, 2018
This systematic review deals the overconfidence bias. It is a cognitive bias which is described as the tendency of people to overestimate their abilities, prospects and chances of success. For the purpose of the research we chose to examine the influence
Tereza Čuláková, Petr Kurtus, Anna Uhlířová, Michal Jirásek   +3 more
doaj  

Does managerial bias pose destructive impact on company? A non-linear relationship between CEO’s overconfidence and company value

DIJB (Diponegoro International Journal of Business), 2018
This research aims at testing the influence of CEO’s Overconfidence (KDB) on the values of companies registered with the Indonesian Stock Exchange in the period 2007-2015. KDB is a bias inherent in individual, particularly corporate CEO resulted from his/
Bayu Wiratama, Kris Brantas Abiprayu, Siti Ridloah   +2 more
doaj   +1 more source

To Acquire or to Ally? Foreign Competition and Firm Boundary

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT This study examines how foreign competition influences firms’ external growth strategies. Exploiting staggered US import tariff reductions as a quasi‐natural experiment, we find that heightened competition leads firms to expand their use of strategic alliances.
Hanwen Sun, Yue Xiang, Fangming Xu, Chenjian Zhang   +3 more
wiley   +1 more source

The moderating effect of CEO narcissism on pay-performance sensitivity [PDF]

Revista Contabilidade & Finanças
This study aims to examine whether the Chief Executive Officer (CEO) narcissism has a moderating effect on pay-performance sensitivity. We fill a gap in the existing literature, which overlooks the behavioral aspects of agents in the design of executive ...
Yuri Gomes Paiva Azevedo, Silvio Hiroshi Nakao   +1 more
doaj   +1 more source

Leave It to Me: Overconfident CEOs’ Lower Propensity to Delegate Acquisition Responsibility

Journal of Management Studies, EarlyView.
Abstract Overconfident CEOs have been shown to lead their firms to achieve different outcomes, but the literature has only a limited understanding why this is the case. In this paper, we focus on whether overconfident CEOs run their firms differently, focusing on a key internal interaction: CEOs' choices regarding whether to delegate to other ...
Matthew Josefy, Jared Smith, Daniel Greene   +2 more
wiley   +1 more source

Unfinished business: integrating individual decision-makers' experience and incentives to organizational performance feedback theory. [PDF]

Front Psychol, 2023
Blettner D, Kotiloglu S, Lechler TG.
europepmc   +1 more source