Results 61 to 70 of about 14,133 (250)

Risk Management in Product Diversification: The Role of Managerial Overconfidence in Cost Stickiness—Evidence from Iran

Risks
Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor.
Mona Parsaei, Davood Askarany, Mahtab Maleki, Ali Rahmani   +3 more
doaj   +1 more source

Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens

Journal of Operations Management, EarlyView.
ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley   +1 more source

The moderating effects of outside directors on the relationship between managerial overconfidence and earnings management: evidence from Korea

Journal of Business Economics and Management
The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company.
Min Geun Seo, Sung Yong Yoon
doaj   +1 more source

Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [PDF]

بررسی‌های حسابداری و حسابرسی
Objective In recent years, accounting researchers have primarily focused on the management of discretionary accruals and the manipulation of real business activities, paying less attention to earnings management through classification shifting of income ...
Abbas Aflatooni
doaj   +1 more source

CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [PDF]

بررسی‌های حسابداری و حسابرسی, 2018
Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash.
Narges Sarlak, Omid Faraji, Mostafa Ezadpour, Zahra Joudaki Chegeni   +3 more
doaj   +1 more source

The Effect of Management Characteristics on Audit Report Readability

Economies, 2022
The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms.
Mahdi Salehi, Grzegorz Zimon, Maryam Seifzadeh   +2 more
doaj   +1 more source

How Do Investors React to Supplier Exploitation? Event Study and Experimental Evidence

Journal of Operations Management, EarlyView.
ABSTRACT Supplier exploitation, including financial squeezing, payment delays, and non‐contractual demands, is a pervasive form of corporate misconduct. This multi‐method study examines how investors interpret supplier exploitation amid competing ethical and financial considerations.
Seongtae Kim, Sangho Chae, Han Kyul Oh
wiley   +1 more source

Profit With Purpose: How CSR Fuels UK SMEs' Success

Strategic Change, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has become an essential strategy for firms, particularly small and medium‐sized enterprises (SMEs), to enhance their social impact and secure long‐term financial sustainability. This study explores the relationship between CSR investments and financial performance in UK listed SMEs from 2021 to 2024 ...
Renato Pereira, M. Naguib Omar, Summeya Gafur, Obadias Machacha   +3 more
wiley   +1 more source

Beyond Visible Differences: An Experimental Investigation Into the Role of Cognitive Diversity Awareness in Shaping Team Dynamics

Strategic Change, EarlyView.
ABSTRACT The relationship between team composition and organizational outcomes is a critical topic in many managerial and business contexts. In this study, we utilize an experimental research method to examine the impact of cognitive diversity on team dynamics.
Jantunen Ari, Mittone Luigi, Morreale Azzurra, Tuppura Anni, Tarkiainen Anssi, Vu Thi‐Thanh‐Tam   +5 more
wiley   +1 more source

Is It a Matter of Visibility Over Viability? CEO Narcissism and the Strategic Trade‐Off in Corporate Diversification

Strategic Change, EarlyView.
ABSTRACT This study examines how CEO narcissism shapes corporate diversification strategies, addressing gaps in upper echelon and agency theories. Using a sample of 388 CEOs across 319 firms, we find that narcissistic CEOs drive higher levels of overall corporate diversification but exhibit a strategic trade‐off: they strongly favor unrelated ...
Naima Lassoued, Imen Khanchel
wiley   +1 more source