This study examines the relationship between chief executive officers’ (CEOs’) characteristics (e.g., tenure, experience, education, age and compensation) accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial service companies listed on Amman Stock Exchange (ASE) during period 2014–2021. Using feasible generalised least squares, results show that CEOs wi...

Abstract We explore the effects of chief executive officers’ (CEOs’) personal dominance—an idiosyncratic character trait strongly associated with a desire for influence and control—on two fundamental organizational design decisions: CEO’s span control (1) her delegation responsibilities as reflected in appointment operating officer (COO) (2). Linking three original measures CEO dominance based ...

Responding to the recent accounting scandals, the Securities and Exchange Commission (SEC) required chief executive officers (CEOs) and chief financial officers (CFOs) of large publicly traded companies to swear by their financial statements. Focusing on executive oaths that were filed by the first deadline of August 14, 2002, this study finds that stock markets, on average, reacted positively ...

CEOs SCAN THE EXTERNAL ENVIRONMENT for information about events and trends in order to plan their organizations’ future courses of action. This study investigates how CEOs in the Canadian publishing and telecommunications industries acquire and use information about the business environment. The uncertainty of the environment was found to be related to the amount of scanning done. The perceived...

Abstract Leveraging the human capital specificity and Chief Executive Officer (CEO)–top management team (TMT) interface literature, this study explores impact of generalist versus specialist CEOs on R&D commitments by Indian firms under boundary conditions TMTs' functional educational diversity. Based a sample 253 over period 6 years, in contrast to previous studies, our findings suggest th...

Last week Caron Treatment Centers, based in Wernersville, Pennsylvania, announced the appointment of John Driscoll as its next president and chief executive officer (CEO). is former chair National Association Addiction Providers (NAATP) senior vice Hazelden Betty Ford Foundation. He will take over from Caron's Chief Operating Officer Kristine Bashore, Clinical David Rotenberg, who have been int...

In this study we propose that norms of fairness are salient to top decision makers and show that overor underpayment of the CEO cascades down to lower organizational levels. Moreover, it appears that CEOs use their own power not only to increase their own salaries, but also those of their subordinates. One implication of such a process may be that the overpayment of a top executive has higher c...

The resource-based view argues that acquisitions can build competitive advantage partially through retention of valuable human capital of the target firm. However, making commitments to retain and motivate successful top managers is a challenge when contracts are not enforceable. Investigating the conditions under which target CEOs are retained in a sample of mergers in the 1990s, we find great...

Incoming CEOs and general managers don't have much time to show what they can do to improve a business's performance. (In 2006, for instance, about 40% of CEOs who left their jobs had lasted an average of just 1.8 years--and many of them were ushered out the door.) Within a few years at most, leaders must find ways to boost profitability, increase market share, overtake a competitor--whatever t...

Numerous studies have shown the prevalence of overconfidence among Chief Financial Officers (CFOs). Surprisingly, real effect CFO is under-researched. Using data from a large sample US-listed firms over period 1993–2019 and adopting an eclectic theoretical approach, we find that overconfident CFOs are more likely to increase stock price crash risk than non-overconfident through risk-taking bad ...