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management and why it is still relevant today. Moreover, we will show managers how they should use communication to address …In this article, we take a look at why and how managers should communicate with their employees the value of scientific … points of how managers should use communication to teach their present-day employees the value of Frederick Winslow Taylor …
Persistent link: https://www.econbiz.de/10014150383
Persistent link: https://www.econbiz.de/10010408672
This paper builds on and contributes to the currently emerging literature on CFO’s compensation and turnover. We focus on the association between the CFO’s compensation and turnover and his/her “accounting talent.” We contend that the accounting talent of CFOs can be measured by...
Persistent link: https://www.econbiz.de/10014186145
I investigate firm financial management when the CFO has greater authority by being on the board and the corresponding … board, particularly in cash management activities. In sum, board membership is an important CFO characteristic affecting … firm financial management decisions …
Persistent link: https://www.econbiz.de/10014193786
This paper presents a model in which the CEO generates productive output while the CFO oversees a reporting system that provides information useful for monitoring, decision-making, and contracting, but is also subject to costly manipulation. Because the reporting system serves multiple roles,...
Persistent link: https://www.econbiz.de/10013006701
Even though financial reporting primarily falls within the scope of the CFO responsibilities, there is considerable evidence for the CEO's influence on corporate misreporting. Regulatory initiatives such as the Sarbanes-Oxley Act of 2002 have therefore increased the CEO's responsibility in the...
Persistent link: https://www.econbiz.de/10012955219
This paper independently replicates the results of the survey of experienced financial managers reported in section 4 … of Libby and Rennekamp (2012). Using the same questions as Libby and Rennekamp (2012), we survey 110 experienced managers … to examine their beliefs about the relationship between self-serving attribution bias, overconfidence, and management …
Persistent link: https://www.econbiz.de/10013027477
within firms' top management teams. This paper uses an agency model to investigate how the role and responsibilities of the … purely a strategic partner in the top management team …
Persistent link: https://www.econbiz.de/10013036399
We investigate how top executives' overconfidence may influence firms' tax reporting behavior and the role of CEO and CFO interaction in this relationship. We adopt an equity measure to capture overconfident CEOs and CFOs, and utilize multiple measure to identify companies' tax avoidance...
Persistent link: https://www.econbiz.de/10012982539