Examining upper echelons managers’ characteristics on financial restatements

Investigating the Association between Managers’ Personality Characteristics and Financial Intelligence

Financial intelligence is part of the mental intelligence that is used to solve financial problems. The results of the research conducted in the field of behavioral financial studies show that managers' financial intelligence has a significant impact on their financial decisions. This research focuses on personality traits of managers, which is one of the psychological aspects of behavioral fin...

Thinking Styles and Financial Characteristics of Selected Canadian Farm Managers

The thinking styles of selected Canadian farm managers are identified using the life styles inventory (LSI). The farmers’ LSI scores are compared with those of a base sample of nonfarmers, and correla­ tions between the farmers’ LSI scores and financial indicators are examined. Results indicate that farm­ ers do thinking differently than nonfarmers and that there are significant correlations be...

Financial Statement Credibility: The Contagion Effects of Accounting Restatements

We predict and find that accounting restatements induce economically meaningful share price declines among non-restatement firms in the same industry. These price declines are most pronounced among non-restatement firms with low accounting quality, as measured by industry adjusted accruals. Our results are consistent with the notion that accounting restatements cause investors to reassess the c...

Social capital among corporate upper echelons and its impacts on executive promotion in Korea

Our study provides both theory and evidence about the effect of social capital possessed by individual managers of Korean corporations on their likelihood of promotion to the next hierarchical level. We argue that (1) executive social capital can be dimensionalized into internal and external components, and both components are positively associated with executive promotion and (2) the effects o...

HMO managers' views on financial incentives and quality.