Download or read book Female CEOs and Core Earnings Quality written by Alaa Zalata and published by . This book was released on 2018 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of whether females tend to act more ethically or risk-averse compared to males is an interesting ethical puzzle. Using a large sample of US firms over the 1992-2014 period, we investigate the effect that the gender of a Chief Executive Officer (CEO) has on earnings management using classification shifting. We find that the pre-Sarbanes-Oxley (SOX) Act period was characterized by high levels of classification shifting by both female and male CEOs, but the magnitude of such practices is, surprisingly, significantly higher in firms with female CEOs than in those with male CEOs. By contrast, our results suggest that following the passage of the punitive SOX Act, classification shifting by female CEOs declined significantly, whilst it remained pervasive in firms with male CEOs. This suggests that the observable differences in financial reporting behavior between male and female CEOs seem to be because female CEOs are more risk-averse, but less more ethically sensitive than their male counterparts. The central tenets of our findings remain unchanged after several additional checks, including controlling for alternative earnings management techniques, corporate governance mechanisms, CEO and CFO characteristics and propensity score-matching.
Download or read book The Corporate Board written by Ada Demb and published by Oxford University Press. This book was released on 1992-04-02 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written for practitioners, this book addresses corporate governance and the role of the board of directors in multinational corporations. Throughout the world, corporations are experiencing the second major transition in corporate governance of this century. The nature of the relationship between the corporation and the rest of society is changing fundamentally. The corporate board has unique responsibilities during this transition, but as it tries to respond directors are faced with destabilizing paradoxes: resolving who is in control--management or the board, achieving critical judgment while maintaining detachment, and avoiding becoming either a cozy club or a collection of all-stars. This book, based on interviews with 71 directors serving on more than 500 boards in eight countries, shows the nature of the challenges and suggests ways to analyze and confront them. This major international study compares the experiences of board members in Canada, Finland, France, Germany, Great Britain, the Netherlands, Switzerland, and Venezuela.
Download or read book The Bottom Line written by Catalyst and published by Catalyst. This book was released on 2004 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study explores whether there is a demonstrable connection between gender diversity and organizational financial performance.
Download or read book Boards Governance and Value Creation written by Morten Huse and published by Cambridge University Press. This book was released on 2007-04-19 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: What is the role of boards in corporate governance? How should they be structured in order to maximize value creation? This 2007 book looks at the role of boards in a variety of different countries and contexts, from small and medium-sized enterprises to large corporations. It explores the working style of boards and how they can best achieve their task expectations. Board effectiveness and value creation are shown to be the results of interactions between owners, managers, board members and other actors. Board behaviour is thus seen to be a result of strategizing, norms, board leadership, and the decision-making culture within the boardroom. Combining value creation, behavioural and ethical approaches to the study of boards, this work offers a systematic framework which will be of value to graduate students and researchers in the field of corporate social responsibility and business ethics.
Download or read book The Chief Financial Officer and Corporate Performance written by Elżbieta Bukalska and published by Taylor & Francis. This book was released on 2024-02-23 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial management encompasses a set of complex activities that should be performed by a professional financial manager. Some financial decisions are riskier than others, and as such can result in higher or lower profitability. This risk-return trade-off is the key aspect of financial management. Furthermore, a financial director’s propensity to take risks can lead to less or more conservative financial decisions. This study firstly provides theoretical issues on financial management and the results of previous research, while the second part is empirical, showing the methodology and results of the authors’ research. Apart from CFO risk attitude, the book also examines CFO power. The book highlights the importance of the position of financial managers in companies and demonstrates that financial decisions are the reflection of decision-makers’ characteristics. Additionally, the book provides evidence of whether the COVID-19 crisis has increased or decreased the impact of CFO characteristics on financial decision-making and firm performance. The book will attract the attention of researchers and students of corporate finance and accounting and also contains many valuable tips and insights for practitioners.
Download or read book Business and the Ethical Implications of Technology written by Kirsten Martin and published by Springer Nature. This book was released on 2022-12-11 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on how firms should engage ethical choices in developing and deploying digital technologies. Digital technologies are devices that rely on rapidly accelerating digital sensing, storage, and transmission capabilities to intervene in human processes. While the ethics of technology is analyzed across disciplines from science and technology studies (STS), engineering, computer science, critical management studies, and law, less attention is paid to the role that firms and managers play in the design, development, and dissemination of technology across communities and within their firm. This book covers the topic from three angles. First, it illuminates diverse facets of the intersection of technology and business ethics. Second, it uses themes to explore what business ethics offers to the study of technology and, third, what technology studies offers to the field of business ethics. Each field brings expertise that, together, improves our understanding of the ethical implications of technology. Chapter “A Micro-ethnographic Study of Big Data-Based Innovation in the Financial Services Sector: Governance, Ethics and Organisational Practices", chapter ”The Challenges of Algorithm-Based HR Decision-Making for Personal Integrity" and chapter “Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle" are available open access under a Creative Commons Attribution 4.0 International license via link.springer.com.
Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Download or read book Women and Leadership written by Jean Lau Chin and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past thirty years the number of women assuming leadershiproles has grown dramatically. This original and important bookidentifies the challenges faced by women in positions ofleadership, and discusses the intersection between theories ofleadership and feminism. Examines models of feminist leadership, feminist influences onleadership styles and agendas, and the diversity of theoretical andethnic perspectives of feminist leaders Addresses how diverse women lead, how feminist principlescontribute to leadership, the influence of ethnic groups and thebarriers that women face as leaders Transforms existing models of leadership by incorporatinggender issues Looks to the future of feminist leadership and identifies whatmust be done to train and mentor the next generation of feministleaders
Download or read book Proceedings of the 19th International Symposium on Management INSYMA 2022 written by Werner Ria Murhadi and published by Springer Nature. This book was released on 2023-02-11 with total page 1219 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book. The INSYMA 19 will be the first INSYMA to be held in a hybrid format; the offline event will be held in Bali, Indonesia. Bali is chosen as the location of the INSYMA because it is known as Indonesia’s most famous tourist destination, not only for domestic but also for foreign tourists. Both offline and online presenters are welcome to contribute to this year’s conference. This is an open access book.
Download or read book Pay Without Performance written by Lucian A. Bebchuk and published by Harvard University Press. This book was released on 2004 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The company is under-performing, its share price is trailing, and the CEO gets...a multi-million-dollar raise. This story is familiar, for good reason: as this book clearly demonstrates, structural flaws in corporate governance have produced widespread distortions in executive pay. Pay without Performance presents a disconcerting portrait of managers' influence over their own pay--and of a governance system that must fundamentally change if firms are to be managed in the interest of shareholders. Lucian Bebchuk and Jesse Fried demonstrate that corporate boards have persistently failed to negotiate at arm's length with the executives they are meant to oversee. They give a richly detailed account of how pay practices--from option plans to retirement benefits--have decoupled compensation from performance and have camouflaged both the amount and performance-insensitivity of pay. Executives' unwonted influence over their compensation has hurt shareholders by increasing pay levels and, even more importantly, by leading to practices that dilute and distort managers' incentives. This book identifies basic problems with our current reliance on boards as guardians of shareholder interests. And the solution, the authors argue, is not merely to make these boards more independent of executives as recent reforms attempt to do. Rather, boards should also be made more dependent on shareholders by eliminating the arrangements that entrench directors and insulate them from their shareholders. A powerful critique of executive compensation and corporate governance, Pay without Performance points the way to restoring corporate integrity and improving corporate performance.
Download or read book Manhood Acts written by Michael Schwalbe and published by Routledge. This book was released on 2015-11-17 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Manhood Acts Michael Schwalbe offers a new perspective on the social construction of manhood and its relationship to male domination. Schwalbe argues that study of masculinity has lost touch with its feminist roots and has been seduced by the politically safe notion of 'multiple masculinities'. Manhood Acts delineates the practices males use to construct 'women' and 'men' as unequal categories. Schwalbe reclaims the radical feminist insights that gender is a field of domination, not a field of play, and that manhood is fundamentally about exerting or resisting control. Manhood Acts arrives at the conclusion that abolishing gender as a system of oppression will require more than transgressive self-presentation. It will be necessary to end the exploitive economic relationships that necessitate manhood itself.
Download or read book Proceedings of the International Conference on Communication Language Education and Social Sciences CLESS 2022 written by Sareen Kaur Bhar and published by Springer Nature. This book was released on 2023-02-10 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book.The 3rd International Conference on Communication, Language, Education and Social Sciences (CLESS 2022) will be held on 25-27 July 2022. This year’s conference will be a part of the bigger Digital Future Congress (DIFCON) comprising of various other conferences in different fields and will be held online. CLESS 2022 is unique in which it combines communication, language, education, and social science in an international academic conference. The aim of CLESS 2022 is to offer a platform for both local and international academics, educators, researchers and other professionals to meet, share and discuss latest research, trends, ideas and innovation in the field of communication, language, education, psychology and social sciences. The conference is aimed to provide a platform for young researchers as well as to support and encourage other researchers to present their research, to network within the international community of researchers and to share and seek the insight and advice of successful senior researchers all over the world during the conference.
Download or read book Artificial Intelligence Internet of Things and Society 5 0 written by Azzam Hannoon and published by Springer Nature. This book was released on 2023-11-08 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book unlike any other previous book provides a platform for scholars and researchers to present the latest insights and findings on the application of artificial intelligence and other sustainable technologies for a human-centric society. It brings together technology with society with special attention given to AI and IoT-related intricacies for a digital economy. It covers a variety of research topics including block ciphers, network marketing for sustainability entrepreneurship and AI, AI and stock trading decisions, digital transformation, knowledge management, chatbot engineering, cybersecurity, and smart metering system. The book is a comprehensive reference work for scholars, academics, policymakers, students, and professionals presenting an overall understanding of AI, its present and future trends, and presents a discourse on important policies and strategies on inclusivity, diversity, bias, accountability, security, metaverse applications of AI, and other technologies such as IoT.
Download or read book The Complete Guide to Executive Compensation written by Bruce R. Ellig and published by McGraw Hill Professional. This book was released on 2007-07-16 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: ANSWERS TO EXCESSIVE EXECUTIVE PAY Charges of excessive executive compensation have filled the business press for a number of years, yet few understand why pay plans trigger such results.This desktop reference book is an easy-to-access, invaluable guide to structuring appropriate executive pay plans. Properly used, it will help avoid excessive executive pay resulting from poorly designed plans. Written by renowned compensation expert Bruce Ellig, this book is a must read for the designers, approvers, and recipients of executive compensation, as well as those who write about the subject. Consultants and in-house pay designers will find detailed examples (supplemented with over 400 figures and tables) to trigger their own creativity. Compensation committees and other approvers of executive pay plans will value the definitions and descriptions of various pay plans and the conditions under which they would be appropriate. Executives themselves will find the book useful. Not only in better understanding their own plans, but learning more about other plans, both those they may only have heard about, as well as many that have not yet caught their attention. And those who write about the subject will be able to put their comments in a better perspective.. The Complete Guide to Executive Compensation takes an in-depth look at each of the executive pay elements: salary, executive benefits and incentives (both short and long term). This review also includes the role of the board of directors (and its compensation committee) along with the influence of the major stakeholders (most notably the shareholder). And a complete chapter is devoted to various measurements of executive performance. This book also contains a compendium of selected key information on executive compensation, including laws, Internal Revenue Code sections, IRS revenue rulings, accounting interpretations, and SEC actions. No other book has such a complete resource section. In addition, it includes both a historical review of key developments and a look ahead, as well as a glossary with more than 2,000 definitions.
Download or read book From the Internet of Things to the Internet of Ideas The Role of Artificial Intelligence written by Abdalmuttaleb M. A. Musleh Al-Sartawi and published by Springer Nature. This book was released on 2022-11-18 with total page 727 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book shows latest research on the role Artificial inelegance in enabling IoT to evoke IoI, and how IoI flourish inside technologies like social media platforms, social networks: communities of practice/interest, to assure a globally sustainable unit where humans integrate with machines to collaboratively share ideas and solve complex problems. Such a book holds several benefits. It will reveal theoretical practical, and managerial implications through discussions that will embrace a wide array of technologies focused on the role of AI enabled IoT to evoke IoI. EAMMIS 2022 was organized by the Bridges Foundation in cooperation with Coventry University, UK on the 10th and 11th of June 2022. EAMMIS 2022 theme was From the Internet of Things to the Internet of Ideas: The role of Artificial Intelligence. The papers presented at the conference provide a holistic view of AI and its applications, IOT and the IOI which will help societies to better use and benefit from AI, IOT and IOI to develop future strategies and actions.
Download or read book Sustainable Human Resource Management written by Tamás Bányai and published by MDPI. This book was released on 2019-10-30 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of sustainability is important for companies both in the case of SMEs and worldwide multinational companies. Some key factors to help a company achieve its sustainability objectives are based on human resource management. Sustainable human resource management is a typical cross-functional task that becomes increasingly important at the strategic level of a company. Industry 4.0 technologies, Internet of Things, and competitive demands, as signs of globalization, have led to significant changes across the organizational structures and human resource strategies of companies. The increasing importance of sophisticated human resource strategies in the life of companies and the intention to find optimal design and operation strategies for sustainable human resource management were a motivation for launching this book. This book offers a selection of papers which explain the impact of smart human resource management on economy. Authors from 14 countries published working examples and case studies resulting from their research in this field. The aim of this book is to help students at the level of BSc, MSc, and PhD level, as well as managers and researchers, to understand and appreciate the concept, design, and implementation of sustainable human resource management solutions.
Download or read book Banking on Women Leaders A Case for More written by Ms.Ratna Sahay and published by International Monetary Fund. This book was released on 2017-09-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a new dataset, we measure the large gap between the representation of men and women in leadership positions in banks and bank supervision agencies worldwide. Women occupied less than 2 percent of bank CEOs positions, and less than 20 percent of the board seats in more than 80 percent of the observations across banks over time. Contrary to common perceptions, many low- and middle-income countries have a higher share of women in bank boards and banking supervision agency boards compared to advanced economies. Econometric analysis suggests that, controlling for relevant bank and country-specific factors, the presence of women as well as a higher share of women on bank boards is associated with greater bank stability, as represented by higher z-scores and lower nonperforming loan ratios. We also examine the share of women on boards of banking supervision agencies by compiling a new dataset. We find that it is associated with greater bank stability. Further research is needed to identify specific mechanisms through which these stability benefits are achieved, and to understand the conditions that have facilitated entry of women into leadership roles in banks and supervision agencies.
