Results 181 to 190 of about 32,823 (296)

The Ethics of Authoritarianism in Christian Perspective

Dialog, EarlyView.
ABSTRACT We look here at the characteristics of authoritarian government in the context of constitutional democracies and argue that its operative ethical system in public policy is egoism, with its supporters constituting a collective ego complicit in the undemocratic and Machiavellian practices used to sustain power and the authority of leadership to
James M. Childs
wiley   +1 more source

Beyond Mankind, Self-Illusion and Medical Expertise of Artificial Intelligence in the Era of COVID-19. [PDF]

Open Forum Infect Dis
Claessens A, Claessens YE, Lambert A, Gehin W.   +3 more
europepmc   +1 more source

CFO overconfidence, environmental violations, and firm performance. The moderating role of constituency statutes

European Management Review, EarlyView.
Abstract This study examines the relationship between Chief Financial Officer (CFO) overconfidence and firm performance through the lens of environmental violations and constituency statutes. Drawing on stakeholder and upper echelons theories, we find that firms with overconfident CFOs are more likely to commit environmental violations, which ...
Panagiotis Andrikopoulos, Shee‐Yee Khoo, Patrycja Klusak, Yurtsev Uymaz, Huong Vu   +4 more
wiley   +1 more source

Does an optimistic tone in annual reports predict better financial and non‐financial performance?

European Management Review, EarlyView.
Abstract In the current paper, we investigate whether management adopts an optimistic disclosure tone to impress the corporate audience or to provide incremental information (II) by anticipating positive corporate performance. Specifically, we test whether an optimistic tone in annual reports (ARs) is a positive predictor of better financial and non ...
Francesco Gangi, Daniele Angelo Previati, Lucia Michela Daniele, Giuseppe Galloppo   +3 more
wiley   +1 more source

Government support, regional well‐being, and the pivots of UK SMEs during a crisis

European Management Review, EarlyView.
Abstract Pivoting—a substantive transformation of the established business model (e.g., reformulation of goods, services, processes, or organizational methods in a new or significantly improved manner)—has emerged as a crisis response strategy of small‐ and medium‐sized enterprises (SMEs).
Chau M. Chu, Bach Nguyen
wiley   +1 more source

Sports CEOs and Corporate Innovation

European Financial Management, EarlyView.
ABSTRACT Using a hand‐collected data set, we find that firms led by CEOs who were student‐athletes in college exhibit significantly superior innovation outcomes, as measured by patent numbers, citation counts, and the economic value of patents. Evidence from CEO turnover analysis supports a CEO imprinting interpretation.
Jaideep Chowdhury, Carl F. Larsson, Weiwei Zhang   +2 more
wiley   +1 more source

Rich Dad Poor Dad? CEO Private School Background and Firm Risk

European Financial Management, EarlyView.
ABSTRACT We examine the effect of CEO childhood socioeconomic status (SES) on firm risk. Using hand‐collected data on US CEOs' private high‐school attendance as proxy for high‐SES, we find that firms led by high‐SES CEOs exhibit 5.35% lower firm risk. This effect diminishes with CEO tenure, analyst coverage, and institutional ownership, consistent with
Yifei Bi, Christos Mavrovitis, Chen Yang
wiley   +1 more source

From Regression to Reasoning: Predicting M&A Announcement Returns With Large Language Models

European Financial Management, EarlyView.
ABSTRACT This study investigates whether large language models (LLMs) can predict short‐term market reactions to M&A announcements. We prompt OpenAI's latest reasoning models (o3, GPT‐5, and GPT‐5.1) to forecast whether the combined market value of acquirer and target will increase or decrease, drawing on deal‐, firm‐, and macroeconomic data for large ...
Maximilian Schreiter, Aldrik Struve, Maximilian Uhle   +2 more
wiley   +1 more source

Financial Statement Information and Equity Value: The Role of Real Options Characteristics

Financial Management, EarlyView.
ABSTRACT This paper examines whether firm‐specific real options characteristics are equity value‐relevant beyond valuation estimates anchored in financial statements. Using extensive historical data for the United Kingdom, we assess and compare the forecast accuracy and explanatory power for stock prices of equity valuation models based on residual ...
Mingyu (Chandler) Chen, Colin Clubb, Tarik Driouchi   +2 more
wiley   +1 more source

Signaling Vision: Knowing When to Quit

International Economic Review, EarlyView.
ABSTRACT We study a signaling game where agents signal their type by choosing when to quit pursuing an uncertain project. High types observe news about project quality and quit when bad news arrives. Low types who do not observe any news may mimic high types by quitting continuously over a phase of time.
Junichiro Ishida, Wing Suen
wiley   +1 more source