Results 191 to 200 of about 66,504 (310)

The stronger the ability, the greater the destructiveness? CEO ability and stock price crash risk. [PDF]

Heliyon
Chen L, Du Y.
europepmc   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]

Rev Acc Stud
Bischof J, Rudolf N.
europepmc   +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

Investor attention and corporate social responsibility of family businesses in Vietnam: The moderating role of CEO overpower. [PDF]

PLoS One
Duong KD, Nguyen HTH, Truong PH, Le HTP.
europepmc   +1 more source

The effect of addback statutes on CEO compensation

Accounting &Finance, Volume 65, Issue 1, Page 793-818, March 2025.
Abstract Exploiting the adoption of addback statutes, which occurred at different times, as exogenous shocks to corporate taxable income, we examine the effect of tax policy changes on the compensation of chief executive officers (CEOs). We provide evidence that CEOs of firms headquartered in states affected by addback statutes experienced a decrease ...
Karel Hrazdil, Gerald Lobo, Ray Zhang, Weiji Zhang   +3 more
wiley   +1 more source

Uneasy lies the head that wears a crown: How celebrity CEOs affect corporate social responsibility-An empirical study of Chinese listed firms. [PDF]

Heliyon
Niu M.
europepmc   +1 more source

Audit Committee Networks and Audit Fees: A European Analysis

Accounting &Finance, EarlyView.
ABSTRACT This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees.
Ruth García‐Cobo, César Zarza Herranz, Félix J. López Iturriaga   +2 more
wiley   +1 more source

Does overconfident CEO lead to corporate environmental misconducts? Evidence from China. [PDF]

PLoS One
Zhang L, Li D, Xiao Z, Jiang J, Lu F.
europepmc   +1 more source

Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research

Accounting &Finance, EarlyView.
ABSTRACT Companies are increasingly expected to act swiftly to reduce their environmental impact and disclose detailed information about their carbon emissions. This study develops a multidimensional framework that links external factors and internal organisational conditions shaping the adoption and promotion of carbon disclosure.
Teresa Izzo, Ludovica Evangelista, Daniela Mancini, Gianluca Risaliti   +3 more
wiley   +1 more source