Results 61 to 70 of about 646 (230)

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori, Konstantinos G. Papaspyropoulos   +1 more
wiley   +1 more source

The Power to Care for Oneself: Power Increases Self‐Compassion

European Journal of Social Psychology, EarlyView.
ABSTRACT Sense of power and self‐compassion both impact important intrapsychic and interpersonal outcomes. However, how powerholders treat themselves when experiencing failure or personal setbacks is unclear. We propose that powerholders are more apt than their lower‐power counterparts to exhibit self‐compassion when faced with difficulties. Across six
Robert Körner, Astrid Schütz, Lars‐Eric Petersen, Marine Groulon, Serena Chen   +4 more
wiley   +1 more source

Practice adoption in MNCS: A multi‐level interactionist model of trait activation

Global Strategy Journal, EarlyView.
Abstract Research Summary Sharing knowledge through organizational practices is an important source of advantage for multinational corporations (MNCs). While prior research on practice adoption by subsidiaries of MNCs has identified several individual and organizational factors, this study examines their interplay in the context of HQ‐mandated ...
Sven Kunisch, Ulrich Leicht‐Deobald, Tomi Laamanen, Adrian Schulte Steinberg, Björn Ambos   +4 more
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

Stock Price Deviations From Fundamentals Levels: Mis‐Valuation due to Investor Overconfidence?

International Journal of Finance &Economics, EarlyView.
ABSTRACT We use the Residual Income Valuation Model to obtain fundamental values for sample stocks in six Eurozone markets. We then estimate the deviation between the fundamental values and actual stock prices. Subsequently, we examine whether these deviations can be systematically explained by business cycle trends, trends in local economic sentiment,
Stella N. Spilioti, Andrianos E. Tsekrekos   +1 more
wiley   +1 more source

The effect of managerial overconfidence on investment

International Journal of Accounting and Economics Studies, 2016
<p class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 9.0pt;">Overconfidence or experience-based learning theory in behavioral finance is a subsidiary of confidence. One of the most detrimental behavioral biases in the field of behavioral finance is that investors will manifest as a lack of
Mahmoud Lari Dashtbayaz, Shaban Mohammadi   +1 more
openaire   +2 more sources

The Impact of Monetary Policy Shocks on Stock Price Crash Risk

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study examines the impact of monetary policy shocks (MPS) on future stock price crash risk (SPCR), using a sample of US firms from 1995 to 2019. We find that expansionary MPS significantly reduce the likelihood of SPCR, while contractionary MPS show no statistically significant effect on SPCR. These results remain robust after controlling
Shunshun Xu, Haifeng Guo, Yeqin Zeng
wiley   +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

Managerial Power, Overconfidence, and Obfuscation in the Chairperson Statement: Evidence From the Indian Banking System

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study explores the relationship between managerial power, overconfidence, and obfuscation in the Chairpersons' statements of Indian banks over the period 2009–2022. We hand collect Chairperson statements of public and private Indian banks and implement linguistic analysis techniques to identify the presence of obfuscation.
John Pereira, Vaibhavi Nilesh Dalvi, Irma Malafronte   +2 more
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