Results 91 to 100 of about 646 (230)

Managerial Overconfidence and Perceived Quality Congruence in E-Commerce Platform Systems: Pricing and Operational Mode Selection Under a Dynamic Game Framework

Systems
E-commerce platforms involve interactions among platform governance, manufacturer pricing, consumer perception, and managerial cognition. This study examines how platform overconfidence and consumer product-fit perception accuracy affect pricing ...
Bo Xie, Xuyang Gao, Qiqi Guo, Yingying Cheng   +3 more
doaj   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +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

Who Moves First? Price Discovery by Institutional and Retail Investors

Accounting &Finance, EarlyView.
ABSTRACT This paper uses 77 million Finnish trades, classified as foreign institutional or domestic retail, to examine the drivers of price discovery. The results show that foreign institutional investors dominate price discovery overall, including during the Global Financial Crisis. Their informational advantage is explained by buy‐ and sell‐initiated
Zheng Wu, P. Joakim Westerholm, Shumi Akhtar   +2 more
wiley   +1 more source

Can Enterprises Invest Efficiently in Smart Cities?

Accounting &Finance, EarlyView.
ABSTRACT The rapid expansion of the digital economy has accelerated smart city (SC) development in China. Using a time‐varying difference‐in‐differences approach, we examine the impact of SC policies on corporate investment efficiency. We document that SC construction significantly enhances investment efficiency, with robust results across multiple ...
Jingmiao Li, Dehong Liu, Yuan George Shan, Xinyue Zhang   +3 more
wiley   +1 more source

Managerial Overconfidence and the Value Adjustment Mechanism

Open Journal of Accounting, 2018
Using the M & A event of A-share listed companies from 2008 to 2013, which contains the value adjustment mechanism, as a sample, the paper is intended to explore the influence of managerial overconfidence on the performance growth rate and the relationship between the promise of profit growth rate and the performance of M & A.
openaire   +2 more sources

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

Caution Prudence Under Uncertainty: An Experimental Assessment Within IAS 37

Australian Accounting Review, EarlyView.
ABSTRACT This study examines how professional accountants apply cautious prudence under conditions of uncertainty, with specific reference to IAS 37, a standard that introduces an asymmetrical approach to the recognition of contingent liabilities and contingent assets.
Alessandra Allini, Ning Du, Marco Maffei, Fiorenza Meucci   +3 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

Management Cognitive Frames as Drivers of Transformation: The Case of Corporate Sustainability in Floriculture

Business Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Corporate sustainability implementation exposes companies and their management to various tensions. Addressing social, environmental and economic issues simultaneously translates into different management approaches depending on management cognitive frames.
Dirtje Marie Derksen, Dagmar Mithöfer
wiley   +1 more source