Results 61 to 70 of about 273,645 (286)

CEO Overconfidence and Corporate Social Responsibility: A Micro‐CSR Perspective

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Although research on micro‐level CSR has increasingly emphasized individual‐level antecedents, the role of CEO overconfidence has not been systematically integrated into the literature. To address this gap, a systematic literature review was undertaken of 62 studies on CEO overconfidence and CSR, revealing a mixed picture of positive, negative,
Jannis Kreinhop
wiley   +1 more source

PENGARUH MANAGERIAL OVERCONFIDENCE TERHADAP AUDIT FEE [PDF]

, 2018
Tujuan penelitian ini adalah untuk menganalisis bagaimana pengaruh managerial overconfidence terhadap tingkat audit fee. Penelitian ini menggunakan 425 observasi dari 171 perusahaan berbeda yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2016 ...
DYAH AYU LARASATI, 041411331051
core  

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
Expenses classification shifting significantly compromises the quality of core earnings, resulting in misleading information about firms’ core and sustainable performance.
Farshid Riahi Dorcheh, Iraj Torabi
doaj   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

A Novel Multilevel Conceptual Framework for Flood Risk Governance

Environmental Policy and Governance, EarlyView.
ABSTRACT Globally, flood risk is increasing as climate change progresses. Contemporary flood risk management practice often utilises hydrodynamic modelling (for hazard risk assessments), social vulnerability assessments, and risk communications in silo, which fragments evidence‐based decision‐making for effective flood risk management. We hence develop
Aiperi Stambekova, Avidesh Seenath
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 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 the 2016 EU Audit Reforms, Oversight, and Corruption on Earnings Management: Evidence From European Banks Using a Dynamic Panel Approach

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates earnings management in European banks in the context of the 2016 EU audit directive. Using a dynamic panel of 134 banks over 2012–2023, we apply two‐step System‐GMM estimators with three profitability measures—Earnings Before Provisions and Taxes (EBPT), Return on Assets (ROA), and Return on Equity (ROE).
Maria Christofidou, Epameinondas Katsikas, Dimitrios Koufopoulos, Konstantinos Spanos   +3 more
wiley   +1 more source