Showing 1 - 10 of 114,053
favorably influence the market assessment of the manager’s ability. Depending on the magnitude of career concerns, the manager … determined by a trade-off be-tween them. In the presence of high uncertainty about the firm’s future cash flows, if the manager’s …
Persistent link: https://www.econbiz.de/10013221772
Persistent link: https://www.econbiz.de/10015403552
Our paper contributes to the literature on executive successors other than the CEO by adding empirical evidence for CFO succession. We propose that the selection of outside successors may be contingent on the succession context and on the type of managerial role. We postulate that...
Persistent link: https://www.econbiz.de/10013074548
This paper examines the effects of mandated disclosure on the design of contracts and induced behavior in the presence of career concerns. We analyze the impact of two key properties of a mandated performance measure that is publicly disclosed: its sensitivity to the agent's effort and its...
Persistent link: https://www.econbiz.de/10014056717
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 accounting errors that occur when a country moves to the International Financial … Reporting Standards (IFRS) by adopting a “big bang” approach, in which all firms have to adopt IFRS within the same accounting …
Persistent link: https://www.econbiz.de/10014186145
Considerable prior research investigates whether the extent of insider presence on corporate boards is detrimental. However, the majority of past research treats all inside directors as a homogenous group. This study considers that issue in the context of chief financial officers (CFO) serving...
Persistent link: https://www.econbiz.de/10013094844
challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career …, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and …, it was concluded that accounting students who chose the profession as public accountants, management accountants …
Persistent link: https://www.econbiz.de/10013240592
Persistent link: https://www.econbiz.de/10011917240
Persistent link: https://www.econbiz.de/10013463691
Persistent link: https://www.econbiz.de/10015071077