A corporation’s ability to uphold valuable long-term investments is a critical component of the business’s sustainability. Combining views upper echelons theory and agency theory, this study argues that myopic managerial behavior detrimental firm’s investment. We construct an indicator assessing myopia based on textual analysis approach. The moderating effect suggested negative impact lessened ...

We examine whether the demand for conditional conservatism produces unintended real consequences that are exacerbated by managerial incentives to report higher earnings. document a robust positive association between and earnings management (REM), particularly firms whose CEOs face greater compensation capital market Using mediation analyses, we find has negative indirect relation with future r...

In today’s increasingly competitive international environment, original technology innovation has become essential for enhancing enterprises’ sustainability. As key needs constant exploration rather than growing leaps and bounds, it is often ignored by managers who focus on short-term performance. Taking the data of publicly listed Chinese companies from 2010 to 2020 as a sample, this paper put...

Corporate dividend policy is a puzzle, especially when considering the effects of economic and behavioural factors. We develop theoretical analysis corporate in order to analyse complex mix managerial moral hazard, overconfidence, myopia on incentives increase or decrease dividends. Furthermore, we consider effect investor irrationality that drives catering behaviour. investigate how this facto...

D rummond (2011) eloquently illustrates the Janus-head of MIS using a vivisection of risk registers, noting how, although risk registers are commonly used, they often fail. Drummond finds two root causes for their failure (1) the fog of risk and (2) the surplus reality of risk registers. Drummond first notes that risk registers compile information about the future of the world and the possible ...