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
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
Employee Satisfaction and Real Activities Earnings Management
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
Quarterly financial statements Data for Russian firms. [PDF]
Marakueva M, Popova P.
europepmc +1 more source
Tourism, Democracy and Economic Growth in Africa
ABSTRACT While numerous studies have explored the determinants of economic growth, research on the impact of tourism and democracy on economic growth remains debated in both developed and developing countries. Furthermore, studies examining the moderating role of democracy in the tourism–economic growth relationship are particularly scarce.
Toyo A. M. Dossou +3 more
wiley +1 more source
Can participatory budgeting mitigate government debt risk?-An empirical analysis using cross-national panel data. [PDF]
Li Y, Zhang Q.
europepmc +1 more source
When Does Top Management Team Diversity Matter in Large Organizations?
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
Research on the impact of traditional Chinese medicine registration innovation-oriented policies and enterprises performance: an empirical analysis based on listed enterprises in China. [PDF]
Lv J, Lu K, Xie M, Sun W, Liu Y.
europepmc +1 more source
Political Signaling via Equity Ownership: Impacts on Supplier Financial Performance
ABSTRACT This study offers a new application of signaling theory to better understand the role of equity linkages and political influence on buyer–supplier relationships (BSRs). We examine the signaling effects of a politician's personal equity investment in a buyer firm on the financial performance of the supplier firms located in the politician's ...
Wenming Wang +3 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
Gündüz M.
europepmc +1 more source

