Showing 81 - 90 of 91,600
hospital decision makers and researchers as they assess the benefits of lean implementation and managerial ability …
Persistent link: https://www.econbiz.de/10012912798
We investigate executive employment gaps (hereafter, gaps) between the appointment of an external CEO at a public firm and the individual's prior executive position at a public company. These gaps cannot be reliably obtained from common databases. We hand‐collect data for externally hired CEOs...
Persistent link: https://www.econbiz.de/10012914795
An emerging stream of research documents that experience of traumatic events early in a CEO's life influences the firm's investment and financing choices. We extend this research by examining the impact of CEO early-life natural disaster experience on stock price crash risk. Using a longitudinal...
Persistent link: https://www.econbiz.de/10012848436
This paper assesses whether reducing ‘readability' is an effective obfuscation strategy for influencing the level of shareholder say-on-pay voting dissent in firms with excessive CEO pay. Based on a sample of UK-listed firms, our results indicate that in cases of excessive CEO pay, a less...
Persistent link: https://www.econbiz.de/10012965319
We examine how compensation of chief executive officer (CEO) and corporate governance practices affect earnings management behavior in an emerging economy, Pakistan. Using 1836 firm-year observations from 260 firms listed in KSE for period 2005 to 2012, we do not find that CEO compensation has...
Persistent link: https://www.econbiz.de/10012967539
extraction. In this paper, we use a proprietary dataset to examine the relationship between CEO pay ratio and firm value/performance … and performance. We also find that high CEO pay ratios are associated with higher quality acquisitions and stronger CEO … turnover-performance sensitivity. Our results challenge the notion that high CEO pay ratios are on average economically harmful …
Persistent link: https://www.econbiz.de/10012967631
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
manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion …
Persistent link: https://www.econbiz.de/10014212071
The aim of this paper is to explain relationship between earning management, corporate governance and managerial optimism through the governance characteristics that are board of directors such as independence, duality and size and ownership structure such as managerial participation, block...
Persistent link: https://www.econbiz.de/10014153449
The paper examines the determinants and performance consequences of equity grants to senior-level executives, lower …. Our exploratory performance tests indicate that lower than expected grants and/or existing holdings of options are … associated with poorer performance in subsequent years …
Persistent link: https://www.econbiz.de/10014031220