Results 181 to 190 of about 171,618 (292)

The effect of CEO adverse professional experience on management forecast pessimism

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.
Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo   +2 more
wiley   +1 more source

CEO‐Board Social Ties and Corporate Tax Avoidance

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen   +3 more
wiley   +1 more source

Migrant Top Management Team and Corporate Innovation: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study explores the association between top management teams (TMT) comprised of migrant managers (migrant TMT) and corporate innovation. Using hand‐collected data for a sample of Chinese A‐share listed firms spanning the period 2008–2020, we find a positive and significant association between a migrant TMT and corporate innovation.
Ying Liu   +2 more
wiley   +1 more source

Reduced harm aversion relates to antisocial behaviors and orbitofrontal atrophy in dementia patients. [PDF]

open access: yesAlzheimers Dement
Phan TX   +8 more
europepmc   +1 more source

Sailing Through Setbacks—What Makes Personal Financial Resilience?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We investigate financial adaptation by young adults (18 to 40 years old) during a recent cost‐of‐living crisis in a developed economy. Interview, financial, demographic and psychographic data are brought together to shed new light on personal financial resilience, or the capacity to adapt to financial shocks.
Syed Shah   +2 more
wiley   +1 more source

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