Results 131 to 140 of about 1,826 (229)

Top Executives with Academic Work Experience, Stakeholder‐friendly Engagement, and Firm Value

open access: yesAbacus, Volume 62, Issue 1, Page 166-232, March 2026.
We study the role of top executives’ prior academic work experience in stakeholder‐oriented activities and related capital market benefits. Analyzing data from China, we demonstrate that firms managed by top executives with academic work experience have higher stakeholder‐friendly engagement scores than those without.
Zhe Li, Xinrui Liu
wiley   +1 more source

Co‐opted Boards and the Obfuscation of Financial Reports

open access: yesAbacus, Volume 62, Issue 1, Page 233-272, March 2026.
This study investigates the relationship between board co‐option and the obfuscation of financial disclosures in a comprehensive sample of 9,620 10‐K filings by 1,076 US‐listed firms between 1996 and 2018. Our empirical results are consistent with our hypotheses that board co‐option partly explains the obfuscation of financial reports.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, Volume 66, Issue 1, Page 497-531, March 2026.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

Real Effects of Temporary Employees: Evidence From Cost Behaviour

open access: yesAccounting &Finance, Volume 66, Issue 1, Page 106-120, March 2026.
ABSTRACT This study examines the relationship between the use of temporary employees and corporate cost behaviour, along with its managerial implications. Utilising a uniquely comprehensive data set on temporary employees from Korea, we find that firms with a higher proportion of temporary employees exhibit greater cost flexibility in response to sales
Sangil Kim, Ho‐Young Lee
wiley   +1 more source

Should Firms Avoid Relying on Key Employees? Evidence From Inventors

open access: yesEuropean Financial Management, Volume 32, Issue 2, Page 387-412, March 2026.
ABSTRACT Analysing inventor careers in U.S. public firms, we find that higher inventor‐base concentration enhances corporate innovation productivity in subsequent years, a relationship that remains consistent across various model specifications. Concentration improves the retention of individual inventors and teams, supporting the employee retention ...
Jin Wang
wiley   +1 more source

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