Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

Im Rahmen ihrer Jahresabschlüsse müssen viele Unternehmen in Deutschland nicht nur über ihre finanziellen Kennzahlen berichten. Seit einigen Jahren verlangt der Gesetzgeber vermehrt auch Auskünfte zu nichtfinanziellen Aspekten wie der Beteiligung von Frauen an Führungspositionen. Dieser...

Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

The upward trend in women’s representation on executive and supervisory boards of major companies in Germany continued in 2022, although the overall momentum has slowed yet again. Growth on executive boards in particular has slowed, as the most recent DIW Berlin Women Executives Barometer...

Im Rahmen ihrer Jahresabschlüsse müssen viele Unternehmen in Deutschland nicht nur über ihre finanziellen Kennzahlen berichten. Seit einigen Jahren verlangt der Gesetzgeber vermehrt auch Auskünfte zu nichtfinanziellen Aspekten wie der Beteiligung von Frauen an Führungspositionen. Dieser...

Fund companies regularly send shareholder letters to their investors. We use textual analysis to investigate whether these letters' writing style influences fund flows and whether it predicts performance and investment styles. Fund investors react to the tone and content of shareholder letters:...

This scientific paper deals with the issue of the global level of emotional intelligence of managers in family enterprises. The aim of this paper is to point out the importance and positive impact of skills of managers in the form of emotional intelligence, which we consider as an important...

The objective of our paper is to explore the impact of managers' emotional intelligence (EQ) and cognitive ability (IQ) on firm performance. In this regard, an experimental survey on managers from 623 textile and garments firms in Vietnam was conducted. We applied the International Positive...

Can political leaders change constituents' beliefs? If so, is it rhetoric, identity, or the interaction of the two that matters? We construct a large-scale experiment where participants are exposed to anti-immigrant and pro-immigrant speeches from both Presidents Obama and Trump. We benchmark...

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...

Objective: The objective of the article is to identify character strengths that contribute to one's success at various stages of the development of an entrepreneurial venture: opportunity recognition, the refinement of business concept, resource acquisition, survival, and growth. Research Design...

This paper investigates the motivations behind corporate social responsibility (CSR) by considering the consequences of environmental, social and governance (ESG) failures that CSR is intended to avoid. Using data from 2581 public U.S. firms over 2007–2018, this paper finds that such failures...