Centralized allocation of decision rights and enterprise transformation and upgrading: Based on human capital level and capital allocation efficiency. [PDF]
PLoS OneTang Q, Sun H.
europepmc +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study examines the implications of the use of nonfinancial performance metrics in executive compensation (hereafter, NFPM‐linked pay) on corporate risk‐taking and firm performance in subsequent periods. Using hand‐collected data on the performance metric choices of S&P 500 firms and a comprehensive set of proxies for corporate risk‐taking,
Wan‐Ting (Alexandra) Wu
wiley +1 more source
TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]
Entropy (Basel)de Leon JJ, Medda F.
europepmc +1 more source
Employee Satisfaction and Real Activities Earnings Management
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This paper examines the relation between employee satisfaction and real activities earnings management. Based on a holistic view of the balanced scorecard approach, employee satisfaction often plays a role in promoting desirable corporate outcomes.
Jaeseong Lim
wiley +1 more source
Research on the business performance evaluation method for small and medium-sized enterprises in cross-border e-commerce based on artificial bee colony optimized LSTM model. [PDF]
Sci RepLiao R, Chai Y.
europepmc +1 more source
When Does Top Management Team Diversity Matter in Large Organizations?
Journal of Organizational Behavior, EarlyView.ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian +2 more
wiley +1 more source
Machine learning detection of manipulative environmental disclosures in corporate reports. [PDF]
Sci RepLi Y, Li J, Zheng Y, Zheng G, Wu C.
europepmc +1 more source
Journal of Organizational Behavior, EarlyView.ABSTRACT Research on the effects of servant leadership on firm success has yielded inconsistent results. Connecting servant leadership theory to achievement goal theory, we theorize that servant leadership exerts both beneficial and detrimental effects on firms by shaping two distinct motivational climates: mastery climate and performance climate ...
Therese Egeland +3 more
wiley +1 more source
Data asset valuation model based on generative artificial intelligence. [PDF]
PLoS OneTang Y, Liu Y, Liu D.
europepmc +1 more source
Ch‐Ch‐Ch‐Ch‐Changes: The Impact of Supply Base Growth, Contraction, and Turnover on Firm Innovation
Journal of Operations Management, EarlyView.ABSTRACT Modern supply chains are experiencing more disturbances due to regulatory shifts, rising sustainability standards, emerging or declining markets, and disruption to critical inputs. Some firms react by strengthening existing supplier partnerships to resist changes, while others reconfigure relationships with suppliers to embrace changes ...
Jordan M. Barker +3 more
wiley +1 more source