Results 101 to 110 of about 615 (219)
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
Board Independence and Adjustment Speed of CEO Inside Debt
European Financial Management, EarlyView.ABSTRACT We find that firms with more independent directors adjust CEO inside debt towards an optimum more quickly. This effect is more pronounced in financially unconstrained, growth, and under‐levered firms, and also firms led by more powerful or overconfident CEOs.
Bonnie Buchanan, Shuhui Wang, Tina Yang
wiley +1 more source
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
Humanities & Social Sciences CommunicationsThis study enhances the understanding of managerial behavior and corporate governance by analyzing how CEO overconfidence affects corporate social responsibility (CSR), particularly in terms of CSR engagement and the quality of CSR disclosure.
Adil Cherkaoui, Youness Oudrhough
doaj +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 +3 more
wiley +1 more source
Working capital management of SMEs in COVID-19: role of managerial personality traits and overconfidence behavior. [PDF]
Econ Anal Policy, 2022 Zheng X, Zhou Y, Iqbal S.
europepmc +1 more source
Neurophysiological Methods in Accounting and Finance
Journal of International Financial Management &Accounting, EarlyView.ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley +1 more source
It’s All About Me (Or Is It Us?): The Narrative Antecedents of the Locus of Celebrity
Journal of Management Studies, EarlyView.Abstract For two decades, research on individual and organizational celebrity has flourished. However, the literature remains limited in several ways. First, despite recent gains regarding the antecedents of celebrity, current theory does not fully explain why celebrity resides at a specific locus (i.e., at the individual‐ and/or organizational level).
Laura D’Oria +3 more
wiley +1 more source
Journal of Management Studies, EarlyView.Abstract Cultural entrepreneurship research emphasizes entrepreneurs’ use of cultural resources to influence audience evaluations through resonance. However, the process by which such cultural resonance is achieved remains underexplored, particularly as an intermediary outcome.
Xiumei Li +3 more
wiley +1 more source
Managerial Overconfidence and Debt Decisions [PDF]
Journal of Modern Accounting and Auditing, 2016 null Ben Atitallah Rihab +1 more
openaire +1 more source