Narrow search
Showing 1 - 10 of 1,144
Cover Image
Performance Management Analytics - The Next Extension in Managerial Accounting
Silvi, Riccardo - 2010
Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...
Persistent link: https://www.econbiz.de/10013139436
Cover Image
Accounting Conservatism and Managerial Risk-Taking : Corporate Acquisitions
Kravet, Todd D. - 2014
Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with managers making less risky investments. I find that...
Persistent link: https://www.econbiz.de/10014198687
Cover Image
CFO Career Concerns and Financial Reporting Decisions
Gounopoulos, Dimitrios; Loukopoulos, Georgios; … - 2023
We find that firms led by Chief Financial Officers (CFOs) who are relatively more concerned about their future job prospects are less likely to take actions that result in poor discretionary quality reporting during an Initial Public Offering (IPO). In addition, our results show that CFOs with...
Persistent link: https://www.econbiz.de/10014256671
Cover Image
Do Investors Respond to CEO Facial Expressions of Anger During Television Interviews?
Flam, Rachel W.; Green, Jeremiah; Sharp, Nathan Y. - 2020
Televised media interviews with public company CEOs occur nearly every trading day. During these interviews, investors observe visual cues in addition to hearing the verbal information managers disclose. Building on findings in the psychology and communications literature, we ask whether...
Persistent link: https://www.econbiz.de/10014359326
Cover Image
Managerial Ability, Investment Efficiency and Stock Price Crash Risk
Habib, Ahsan - 2017
This paper examines empirically the effect of managerial ability on firm-level investment efficiency, and the joint … financial reporting quality and other firm specific determinants of investment efficiency. This evidence is robust to … alternative proxies for investment efficiency and financial reporting quality. The empirical evidence also suggests that crash …
Persistent link: https://www.econbiz.de/10012972544
Cover Image
Narcissism Is a Bad Sign : CEO Signature Size, Investment, and Performance
Ham, Charles (Chad) - 2020
Using the size of CEO signatures in SEC filings to measure individual narcissism, we find that it is associated with several negative firm outcomes. We first validate signature size as a measure of narcissism but not overconfidence using two laboratory studies, and also find that our measure is...
Persistent link: https://www.econbiz.de/10012857200
Cover Image
Narcissism Is a Bad Sign : CEO Signature Size, Investment, and Performance
Ham, Charles (Chad) - 2017
Using the size of CEO signatures in SEC filings to measure individual narcissism, we find that CEO narcissism is associated with several negative firm outcomes. We first validate signature size as a measure of narcissism but not overconfidence using two laboratory studies, and also find that our...
Persistent link: https://www.econbiz.de/10012948983
Cover Image
Female Executives and Earnings Management
Vähämaa, Emilia - 2011
Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the firm's executives.Design/methodology/approach – Panel regressions of discretionary accruals on a set of female executive dummies and firm-specific controls.Findings – The...
Persistent link: https://www.econbiz.de/10013131461
Cover Image
The Impact of CEO Career Concerns on Accruals Based and Real Earnings Management
Wang, Chong - 2010
Our study investigates, using both theoretical and archival empirical methods, the role of CEO career concerns as a determinant of earnings management behavior. The significance of earnings management in market economies is well documented. Our investigations are motivated by the disconnect...
Persistent link: https://www.econbiz.de/10013135640
Cover Image
The Impact of Management on CSR
Fauzi, Hasan - 2010
The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this...
Persistent link: https://www.econbiz.de/10013136020