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Journal articles on the topic 'Chief executive officers, fiction'

Author: Grafiati

Published: 29 July 2024

Last updated: 30 July 2024

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1

Bazin, Yoann. "On the issue of stability of Wall Street CEOs, while hoping for cultural changes in the financial sector." Society and Business Review 10, no. 1 (February 9, 2015): 91–98. http://dx.doi.org/10.1108/sbr-12-2014-0057.

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Purpose – This paper aims to open up dialogue between several popular non-fiction books written on Lehman Brothers – and its chief executive officer (CEO) Dick Fuld in particular – and the academic literature on leadership and organizational culture. Design/methodology/approach – Vicky Ward’s book The Devil’s Casino is examined closely to understand the influence of the bank’s CEO on the organizational culture. Findings – A notable instance of coupling is highly recurrent in the book, linking the personality of Dick Fuld with his top management team and Lehman Brothers’ employees. Originality/value – Focusing on the CEO’s personality, this article engages with the academic literature allowing for a distinct problematization of the issue, and a potential resolution: the importance of changes in leadership to trigger an evolution in Wall Street’s culture.

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2

Faith Ogagaoghene, OBAROLO, Associate Professor (Mrs.) Mary JOSIAH, and Associate Prof. Omimi Ejoor ATU. "CHIEF EXECUTIVE OFFICER (CEO) ATTRIBUTES AND TAX AVOIDANCE INSIGHT FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA." International Journal of Management & Entrepreneurship Research 5, no. 9 (October 1, 2023): 718–30. http://dx.doi.org/10.51594/ijmer.v5i9.569.

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The study mainly examined the effect of chief executive officers’ attribute on tax avoidance of listed non-financial firms in Nigeria. To achieve this objective, this study specifically tests the hypothesis that chief executive officers’ attributes in the context of chief executive officers’ tenure, chief executive officers’ ownership, chief executive officers’ gender and chief executive officers’ nationality significantly affects tax avoidance over a 10year time frame (2012 – 2021) for non-financial listed firms in Nigeria. This study is anchored on the Upper Echelon Theory noting that the key concept of the upper echelon theory is that the company reflects its chief executive officer. Robust regression analysis technique was employed to test the formulated hypotheses after fulfilling the necessary conditions for obtaining non-spurious regression estimates. Specifically, the result reveals mixed evidence suggesting that the effect of chief executive officers’ attribute on tax avoidance depends on the observed or unobserved traits. Particularly, the result suggests that higher ownership rights owned by the chief executive officer reduces the level of tax avoidance of listed non-finance firms in Nigeria. Therefore, this study recommends among others that to optimize the non-debt tax saving strategy, management must develop a culture within the organization that values responsible tax planning and encourages chief executive officers’ to actively consider the non-debt tax shield as a strategic tool. Further, management team should promote transparency and open communication about tax strategies, ensuring that tax planning is integrated into overall business decision-making processes. Keywords: Chief Executive Officer Attribute, Tax Avoidance, Robust Regression, Upper Echelon Theory.

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Denner, Nora, Nicola Heitzler, and Thomas Koch. "Presentation of CEOs in the media: A framing analysis." European Journal of Communication 33, no. 3 (March 14, 2018): 271–89. http://dx.doi.org/10.1177/0267323118763876.

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Chief executive officers as representatives of their companies are increasingly the focus of attention from both the public and the media. The head manager represents the company and in some cases even personifies it. The growing exposure of chief executive officers has turned some of these individuals into celebrities and media stars. Some studies have shown that the image of the chief executive officer is closely linked to that of the company. However, the presentation of chief executive officers in media coverage has received little research interest. The present study aims to fill this research gap by conducting a content analysis of two German newspapers and one magazine published from July 2013 to June 2015 to assess chief executive officer press coverage. We focus on the personalization of chief executive officers in corporate coverage by deriving six frames which show that chief executive officers are presented very differently in the media, for example, as an individual or a representative of the company.

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4

Asuquo, Ndifreke Bassey, and Osasu Obaretin. "Chief Executive Officers and their Boards: a Play of Power." Business and Management Research 8, no. 2 (June 24, 2019): 27. http://dx.doi.org/10.5430/bmr.v8n2p27.

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This study is motivated by the need to understand conceptually issues in Chief Executive Officers dominance.To achieve this objective, a library research design was employed to review and understand relevant concepts relating to Chief Executive Officers and boards. Issues relating to Chief Executive Officers dominance and rubbers stamp boards were also x-rayed.The paper concluded from the review that the influence of the Chief Executive Officer on the board can be condensed by reducing board dependency on the Chief Executive Officer while increasing Chief Executive Officer dependency on the board. Also, studies in this area of research are encouraged to provide insight into the effects of Chief Executive Officer-board interaction on organizational outcomes.

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Soomro, Mansoor Ahmed, and Mohd Hizam Hanafiah. "CEO should be a generalist or specialist? Empirical foundations for leadership research." Global Advances in Business Studies 1, no. 1 (April 1, 2022): 1–11. http://dx.doi.org/10.55584/gabs001.01.1.

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Chief Executive Officer is the senior most leader in charge of managing an organization. This paper reviews peer-reviewed empirical studies on Chief Executive Officers, and extends the empirical arguments to Generalist and Specialist Chief Executive Officers explicitly, and in the process conceptualizes three schools of thought: Technical, Managerial and Intrapreneurial. These empirical arguments have been contrasted with dependent, independent, moderating and mediating variables from the leadership literature. Additionally, the empirical studies have been matched with two broad and three narrow leadership domains, to provide insight for further research in the area of corporate leadership. This paper indicates that Generalist Chief Executive Officers and Specialist Chief Executive Officers have different standpoints for different reasons.

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Matthews, Eric, K. Scott Collins, Sandra K. Collins, and Richard C. McKinnies. "Chief Executive Officers in US Hospitals." Health Care Manager 32, no. 1 (2013): 69–76. http://dx.doi.org/10.1097/hcm.0b013e31827edafc.

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7

Collins, Sandra K., Eric P. Matthews, Richard C. McKinnies, Kevin S. Collins, and Steven C. Jensen. "Chief Executive Officers in US Hospitals." Health Care Manager 28, no. 2 (April 2009): 134–41. http://dx.doi.org/10.1097/hcm.0b013e3181a2eab0.

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8

Hsu, Hsiao-Tang, and Sarfraz Khan. "Chief accounting officers and audit efficiency." Asian Review of Accounting 27, no. 4 (December 2, 2019): 614–38. http://dx.doi.org/10.1108/ara-09-2018-0171.

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Purpose The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL). Design/methodology/approach This study employs firms listed in the US market from 2004 to 2012. The firm year having a CAO who does not simultaneously take other executive position is specifically identified. Firm years with job titles similar to CAO, such as chief accounting executive, vice president of accounting or corporate accounting executive, are categorized into the CAO group. Findings The presence of a separate CAO significantly reduces ARL. With the appointment of a new auditor, the presence of a separate CAO is associated with lower ARL, suggesting the moderating effect of separate CAOs on the relationship between auditor change and audit delay. Practical implications This study shows the importance of CAO, an executive who is specifically responsible for carrying out accounting functions. The findings suggesting the positive effects of separate CAO on external audit process and the timeliness of information should be of interest to firms, financial reporting users, auditors and regulators. Originality/value While few studies address CAO-related issues, the roles of a CAO are not widely explored and how a separate CAO affects external audit process remains an open question. This study fills this gap and further documents the contribution of separate CAO in external audit work to enrich literature in executive roles and audit efficiency at the same time.

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Chinwe, Dike Chinonso, Dr Emeka Obiora Peters, and Dr okeke Franklin C. S. "Chief Executive Officers Dynamics And Corporate Voluntary Disclosures in Nigeria and South Africa." Journal of Accounting and Financial Management 8, no. 7 (August 29, 2023): 50–63. http://dx.doi.org/10.56201/jafm.v8.no7.2022.pg50.63.

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This study investigated the effect of Chief Executive Officers Dynamics on voluntary disclosure of selected industrial goods firms in Nigeria and South Africa. Corporate social responsibility was used as dependent variable while chief executive officers’ tenure, chief executive officers’ age, chief executive officers’ experience, were used as independent variables. A sample of 26 quoted industrial goods firms from two African countries (Nigeria and South Africa) was used for the period of ten years spanning 2012 to 2021. The study employed ex-post facto and longitudinal research design. The secondary sources of data were collected from annual reports and seven (3) specific objectives and hypotheses were subjected to some preliminary data tests like descriptive statistics, Pearson correlation analysis, Variance inflation factor, histogram normality tests and were tested using binary logit least regression analysis. Using a sample of 260 from two African countries firm-year observations, the result revealed that chief executive officers tenure and chief executive officers experience has positive and significant effect on voluntary disclosure practices which was statistically significant at 1% and 5% levels of significance respectively while, CEO Age was found to have negative and insignificant effect on voluntary disclosure practices. Based on the findings made, the study recommends among others that quoted industrial goods firms in Nigeria and South Africa should ensure that the long tenure of CEOs should be encouraged among Nigeria firms while the maximum three years of CEO tenure should be discouraged among South Africa firms and it should be backed up by law and strictly enforced. Again, the study recommend that management of industrial goods firms in Nigeria and South Africa should Long tenure of CEOs should be encouraged among Nigeria firms while the maximum three years of CEO tenure should be discouraged among South Africa firms and it sho

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10

Gibbons, Robert, and Kevin J. Murphy. "Relative Performance Evaluation for Chief Executive Officers." Industrial and Labor Relations Review 43, no. 3 (February 1990): 30S. http://dx.doi.org/10.2307/2523570.

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11

Bostan, Ibrahim, and G. Mujtaba Mian. "Inventor Chief Executive Officers and Firm Innovation." International Review of Finance 19, no. 2 (April 22, 2019): 247–86. http://dx.doi.org/10.1111/irfi.12266.

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12

Gibbons, Robert, and Kevin J. Murphy. "Relative Performance Evaluation for Chief Executive Officers." ILR Review 43, no. 3 (April 1990): 30—S—51—S. http://dx.doi.org/10.1177/001979399004300303.

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13

Tsao, Chiung-Wen, Yi-Hsien Wang, Shyh-Jer Chen, and Miao-Ju Wang. "Organizational antecedents of firms’ adoption of strategic human resource practices: Toward a reconciliation of CEO perceptions and family influence." German Journal of Human Resource Management: Zeitschrift für Personalforschung 33, no. 3 (April 15, 2019): 223–48. http://dx.doi.org/10.1177/2397002219841864.

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There is lively debate in the literature about the effects of family influence on employment practices. Particularly, little empirical research explores the role of family influence in driving a firm’s adoption of specific strategic human resource practices such as high-performance work systems. Drawing from the tenets of the resource-based and stewardship theories, this study examines the relationship between chief executive officers’ perceived human resource capability and firm adoption of high-performance work systems in family business, and the joint moderating effect of family management and ownership on the above linkage. Our analysis uses chief executive officer–human resource manager matched samples of 145 Taiwanese publicly listed firms, the results show that chief executive officers perceived human resource capability is significantly and positively associated with the adoption of high-performance work systems. Moreover, this relationship is found to be the strongest when the family assumes leadership in management (i.e. the firm has a family chief executive officer) and family ownership is high.

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Takács, Ildikó, Veronika Takács, and Anna Kondor. "Empirical Investigation of Chief Executive Officers' Personal Brand." Periodica Polytechnica Social and Management Sciences 26, no. 2 (August 6, 2018): 112–20. http://dx.doi.org/10.3311/ppso.10883.

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Leadership has been a topic of investigation in organizational studies for many years. Several researchers have investigated the ideal leader, and even more theories and models have been built around the concepts of leadership style, behavior, personality, performance, competences, skills and so on. However, studies of how these characteristics are combined as 'personal brands', and how they are perceived by the social environment are clearly lacking. The aim of the paper is therefore to identify the dimensions of CEOs' personal brand, in other words to investigate the aspects that apply to leaders’ social environment and to perceive and evaluate them. Using exploratory factor analysis on a Hungarian sample, three factors have been identified as the basis for CEOs' personal brand: competence, morality and humanity.

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Hurd, Amy R., and Tracy Buschbom. "Competency development for chief executive officers in YMCAs." Managing Leisure 15, no. 1-2 (April 2010): 96–110. http://dx.doi.org/10.1080/13606710903448186.

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16

Beggs, Joyce M., and Dorothy C. Doolittle. "MINTZBERG REVISITED: A STUDY OF CHIEF EXECUTIVE OFFICERS." Leadership & Organization Development Journal 9, no. 6 (June 1988): 17–21. http://dx.doi.org/10.1108/eb053648.

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17

Fain, Adeline E. "Managerial Role Perceptions of State Chief Executive Officers." Community College Review 15, no. 3 (December 1987): 5–12. http://dx.doi.org/10.1177/009155218701500301.

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18

Jouber, Habib. "Are over-paid Chief Executive Officers better innovators?" Journal of Economics Finance and Administrative Science 18, no. 35 (December 2013): 63–71. http://dx.doi.org/10.1016/s2077-1886(13)70031-3.

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19

GERAKOS, JOSEPH. "Chief executive officers and the pay–pension tradeoff." Journal of Pension Economics and Finance 9, no. 2 (November 26, 2009): 303–19. http://dx.doi.org/10.1017/s1474747209990345.

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AbstractThe theory of equalizing differences predicts that workers trade pay for benefits, but empirical confirmation of such tradeoffs is rare. This study investigates the extent to which chief executive officers (CEOs) trade pay for pension benefits. For a sample of S&P 500 CEOs, I find that an additional dollar of pension benefits is associated with a 48 cent decrease in pay. Although the tradeoff estimate is significantly different from zero, it is also significantly less than the anticipated rate of dollar-for-dollar, especially for CEOs with relatively more bargaining power over their boards of directors. This implies that the implicit price of pension benefits decreases with the CEO's bargaining power, so pooling datasets on CEOs with varying degrees of power blurs the size of the pay–pension tradeoff.

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20

Boissoneau, Robert. "Strategic Planning As Used by Chief Executive Officers." Journal of Hospital Marketing 6, no. 2 (October 26, 1992): 1–17. http://dx.doi.org/10.1300/j043v06n02_01.

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21

Ahearn, Kathleen, Marguerite Donohue, and Pran Manga. "The Role of Consumers in Health Care Decision Making." Healthcare Management Forum 10, no. 2 (July 1997): 25–32. http://dx.doi.org/10.1016/s0840-4704(10)60876-9.

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This paper focuses on the results of a survey of chief executive officers and consumer board members of Ontario hospitals and community health centres regarding the role of consumers in health care decision making. The opinions of both the chief executive officer and consumer board member respondents were elicited regarding the value of consumer input in decision making for the organizations studied. Results indicate that consumer board members feel that their input into organizational decision making is valued, chief executive officers value the input of consumers, and consumer involvement in decision making is increasing. More women are now involved on boards of the organizations studied, but visible minority representation remains low on hospital boards. Consumer board members feel that their decision making is influenced by providers on the board.

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22

Seiffert-Brockmann, Jens, Sabine Einwiller, and Julia Stranzl. "Character assassination of CEOs in crises – Questioning CEOs’ character and values in corporate crises." European Journal of Communication 33, no. 4 (March 18, 2018): 413–29. http://dx.doi.org/10.1177/0267323118763860.

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This study explores the concept of character assassination in the field of corporate communication. We examine the perception of character traits and personal values of chief executive officers in Austria and Germany during corporate crises. Results suggest that character attacks mostly focus on a chief executive officer’s integrity, while a positive public perception of charisma seems to be related to a chief executive officer’s remaining in office. Furthermore, personal values were under more intense public scrutiny when the chief executive officer in question had to leave their office. Thus, the study suggests that character traits and values are antecedents which influence the outcomes of the process of character assassination.

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Hughes, Belinda C. "Investigating the CEO of a MAT: Examining practices and positions on ‘the street’." Educational Management Administration & Leadership 48, no. 3 (March 6, 2019): 478–95. http://dx.doi.org/10.1177/1741143219833688.

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The emergence of Chief Executive Officers as leaders of educational service providers is positioned in multi academy trusts, the preferred structure of schooling in England. Within this structure, the Chief Executive Officer position is distinct and different from previous constructs of headteachers, since the Chief Executive operates at both street level, that is within the MAT, and beyond ‘the street’. In this article, I argue that a new conceptualisation of the headteacher is needed to explain the emerging position and practices of the Chief Executive Officer. These include the interface with the market, adopting entrepreneurial dispositions and constructing professional and business networks. I typologise these practices and positioning through the analysis of empirical data gathered from the Leadership of the Lawrence Trust Project and its Chief Executive Officer, KT Edwards.

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Chusmir, Leonard H., and Ana Azevedo. "Motivation Needs of Sampled Fortune-500 Ceos: Relations to Organization Outcomes." Perceptual and Motor Skills 75, no. 2 (October 1992): 595–612. http://dx.doi.org/10.2466/pms.1992.75.2.595.

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Motive scores (needs for Achievement, Affiliation, and Power) of the chief executive officers of the nation's 50 largest industrial firms were determined using content analysis of letters to stockholders contained in the firms' annual reports. The scoring method was a modification of the standard TAT scoring procedure. Results showed chat chief executive officers' high need Achievement was correlated with relative growth in sales, while high need Power was correlated with relative growth in profits. Effects of need Achievement and need Power also were examined for return on equity and return on sales. Implications are discussed.

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Griffin, John M., Samuel Kruger, and Gonzalo Maturana. "Personal infidelity and professional conduct in 4 settings." Proceedings of the National Academy of Sciences 116, no. 33 (July 30, 2019): 16268–73. http://dx.doi.org/10.1073/pnas.1905329116.

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We study the connection between personal and professional behavior by introducing usage of a marital infidelity website as a measure of personal conduct. Police officers and financial advisors who use the infidelity website are significantly more likely to engage in professional misconduct. Results are similar for US Securities and Exchange Commission (SEC) defendants accused of white-collar crimes, and companies with chief executive officers (CEOs) or chief financial officers (CFOs) who use the website are more than twice as likely to engage in corporate misconduct. The relation is not explained by a wide range of regional, firm, executive, and cultural variables. These findings suggest that personal and workplace behavior are closely related.

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Santora, Joseph C. "A response to global nonprofits’ succession failure." Human Resource Management International Digest 27, no. 1 (January 14, 2019): 7–10. http://dx.doi.org/10.1108/hrmid-09-2018-0181.

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Purpose This paper aims to raise the level of awareness of the critical need to have a chief executive succession plan in nonprofit organizations. Design/methodology/approach This paper uses a review of survey literature to determine the degree to which nonprofits plan for chief executive succession. Findings The findings reveal a serious lack of planning for successors in nonprofit organizations. Originality/value This paper underscores the need for a three-pronged approach by nonprofit boards of directors, chief executive officers, and HR departments to address planning for successors to prevent potential chaotic organizational situations and create sustainable nonprofits.

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Nleya, Lizanani, and Bibi Chummun. "The Influence of Strategic Leadership Roles of Chief Executive Officers on the Performance of Small and Medium Enterprises in Zimbabwe." African Journal of Inter/Multidisciplinary Studies 4, no. 1 (2022): 296–310. http://dx.doi.org/10.51415/ajims.v4i1.1031.

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Chief Executive Officers of small and medium enterprises have a tremendous task to strategically lead their institutions to become active players contributing positively to the gross domestic product and create more employment opportunities. This study seeks to establish the influence of strategic leadership roles of Chief executive officers/owners of small and medium enterprises on the performance of these institutions in the Zimbabwean economy. The study followed the quantitative research approach to collect data using a 5-point Likert scale questionnaire from a sample size of 373 respondents selected using the simple random sampling method. The study employed the exploratory factor-structural equation modelling process to analyse data after collating several questions from the extant literature. The analysis tools used were the IBM SPSS Statistics v26 and IBM SPSS Amos v26 software. All the five strategic leadership roles had a significant effect on the performance of Small and Medium Enterprises. The study findings will help Chief Executive Officers of Small Medium Enterprises in Zimbabwe to execute their strategic leadership roles incisively with due diligence given their effect on the performance of Small and Medium Enterprises.

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Wood, John, and Tricia Vilkinas. "Characteristics of chief executive officers Views of their staff." Journal of Management Development 23, no. 5 (June 2004): 469–78. http://dx.doi.org/10.1108/02621710410537074.

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Rao, M. S. "A blueprint to build women chief executive officers globally." Thunderbird International Business Review 61, no. 2 (May 28, 2018): 99–104. http://dx.doi.org/10.1002/tie.21990.

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Joynt, Karen E., Sidney T. Le, E. John Orav, and Ashish K. Jha. "Compensation of Chief Executive Officers at Nonprofit US Hospitals." JAMA Internal Medicine 174, no. 1 (January 1, 2014): 61. http://dx.doi.org/10.1001/jamainternmed.2013.11537.

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Kim, Huong Trang, Thi Quynh Thu Nong, Quang Nguyen, Thi Khanh Chi Nguyen, Huong Giang Pham, and Manh Tuan Kim. "Impacts of firm performance on chief executive officers’ overconfidence." Journal of International Economics and Management 24, no. 1 (March 21, 2024): 40–60. http://dx.doi.org/10.38203/jiem.024.1.0079.

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This research investigates the intricate relationship between firm performance and chief executive officer (CEO) overconfidence, drawing on data obtained from a comprehensive analysis of 733 publicly listed U.S. companies from 2015 to 2021. The study employs stock-option data, as inspired by the seminal work of Malmendier and Tate (2005), a robust metric to gauge CEO overconfidence. The empirical findings contribute significantly by establishing a positive correlation between firm performance and the manifestation of CEO overconfidence. This discerned pattern suggests that as firm performance improves, there is an accompanying increase in the likelihood of CEOs exhibiting overconfident behaviors in their decision-making processes. This insight significantly enriches our understanding of the complex interplay between organizational success and the psychological attributes of corporate leadership. Furthermore, the study unveils variations among different firm types, revealing that non-financial firms, particularly those exhibiting strong performance, are more prone to having overconfident CEOs compared to their counterparts in the financial sector. In addition to these insights, the research explores the impact of the COVID-19 pandemic on this dynamic relationship, underscoring an intensified influence of firm performance on CEO overconfidence during this period. This investigation unveils the nuanced dynamics introduced by external disruptions, shedding light on how executive decision-making adapts to unprecedented challenges posed by global events.

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Waldman, J. D., H. L. Smith, and J. N. Hood. "Physicians and Hospital Chief Executive Officers: Reaching Common Ground." Journal of Investigative Medicine 54, no. 1_suppl (January 2006): 129. http://dx.doi.org/10.1177/108155890605401s167.

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Dane-Staples, Emily, and Stephen Gonzalez. "Employee Relations in Times of Uncertainty." Case Studies in Sport Management 10, no. 1 (January 1, 2021): 25–36. http://dx.doi.org/10.1123/cssm.2021-0022.

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Sport managers are required to handle times of uncertainty by managing their employees effectively and working to ensure that the objectives of the organization can be maintained. This case follows the fictional Harrison Hornets AA baseball team through the COVID-19 pandemic and how their chief executive officer/chief operating officer, Rachel Chambers, manages the front office employees. The employer/employee interactions in this case demonstrate the challenges faced by managers attempting to balance things they can and cannot control. In working through the case, students become aware of consequences stemming from specific choices, the struggles managers face when dealing with varying personalities, and issues of inequality that arise when working with diverse stakeholders. The broadness of the narrative provides instructor latitude on implementation for a variety of courses and modes of student participation. The teaching notes provide multiple options to expand beyond the case itself, including research and information literacy tasks that can develop student skills.

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Yang, Chun, Wensong Zhang, Shaoxue Wu, Daisy Mui Hung Kee, Pan Liu, and Hui Deng. "Influence of chief executive officer servant leadership on middle managers' voice behavior." Social Behavior and Personality: an international journal 49, no. 5 (May 5, 2021): 1–13. http://dx.doi.org/10.2224/sbp.9945.

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On the basis of social learning theory, we explored the mechanism through which chief executive officers' use of the servant leadership style affects middle managers' voice behavior. We analyzed data obtained from a sample of managers of firms in the energy industry in China. We found that chief executive officers' servant leadership had a positive influence on organizational collective promotion focus through its effects on top management team servant leadership. Further, organizational collective promotion focus was positively correlated with middle managers' voice behavior through the mediator of middle managers' promotion focus. Finally, a promotion focus motivated middle managers to speak out more often in their organizations. Theoretical and managerial implications are discussed.

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Phillips, John D. "Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives." Accounting Review 78, no. 3 (July 1, 2003): 847–74. http://dx.doi.org/10.2308/accr.2003.78.3.847.

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This study investigates whether compensating chief executive officers and business-unit managers using after-tax accounting-based performance measures leads to lower effective tax rates, the empirical surrogate used for tax-planning effectiveness. Utilizing proprietary compensation data obtained in a survey of corporate executives, the relation between effective tax rates and after-tax performance measures is modeled and estimated using a two-step approach that corrects for the endogeneity bias associated with firms' decisions to compensate managers on a pre- versus after-tax basis. The results are consistent with the hypothesis that compensating business-unit managers, but not chief executive officers, on an after-tax basis leads to lower effective tax rates.

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Han, Feng, Xin Che, and Enya He. "Impact of pay disparities between chief executive officers and chief financial officers on corporate financial and investment policies." Journal of International Financial Management & Accounting 33, no. 1 (November 12, 2021): 57–82. http://dx.doi.org/10.1111/jifm.12142.

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Zakrzewska-Bielawska, Agnieszka. "Perceived mutual impact of strategy and organizational structure: Findings from the high-technology enterprises." Journal of Management & Organization 22, no. 5 (January 14, 2016): 599–622. http://dx.doi.org/10.1017/jmo.2015.55.

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AbstractThe paper aims to investigate the relationship between strategy and structure in the high-technology enterprises. The study attempts to ascertain how chief executive officers perceive the impact of strategy on organizational structure, and likewise impact of structure on strategy, at two phases in the innovation process: the phase of innovation exploration; and the phase of innovation exploitation. The research was conducted in 61 high-technology companies based in Poland that operate either in Poland or in the global marketplace. The results show that, during the exploration of innovation, chief executive officers consider that the impact of organizational structure on strategy is stronger than the impact of strategy on structure. During the exploitation of innovations, the impact of strategy on structure is stronger.

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Frey, Bruno S., and Reiner Eichenberger. "Sollen CEOs rotieren?" Die Unternehmung 75, no. 2 (2021): 271–80. http://dx.doi.org/10.5771/0042-059x-2021-2-271.

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Die Institution eines einzelnen CEO (Chief Executive Officer) hat erhebliche Schwächen. Der CEO hat andere Interessen als die Eigentümer und deren Vertreter sowie die anderen Topmanager. Einer einzelnen Person so viel Macht zuzuweisen ist riskant. Der Wechsel eines CEO verursacht hohe Kosten. Jedoch hat auch die traditionelle Alternative - ein kollektiv arbeitendes Top-Management-Team - Nachteile. Eine neue Governance-Institution - ein Team von rotierenden Chief Executive Officers - vereint die Vorteile der beiden traditionellen Modelle, ohne mit deren Nachteilen behaftet zu sein.

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Sambo, Halimah S., Iluno Ezinne Chinyere, Kabiru Jinjiri Ringim, and Fatimah Zahra. "Ownership Structure and Goodwill Impairment in Listed Nigeria Financial Institutions." Financial Markets, Institutions and Risks 6, no. 2 (2022): 91–101. http://dx.doi.org/10.21272/fmir.6(2).91-101.2022.

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The broad objective of this study is to examine the effect of ownership structure on goodwill impairment in listed financial institutions in Nigeria. Ownership structure is proxies using director’s shareholdings, ownership concentration, institutional ownership and chief executive officers shareholdings. The study used a purposive sampling technique and filter out financial institutions that do not satisfy the criteria set out for inclusion thereby arriving at the sample size of twenty five (25) financial institutions. Secondary source of data was used which was extracted from the annual financial statement of the sampled financial institutions from year 2011 to 2014. Logit multiple regression was adopted in this study. The findings reveal that ownership concentration and institutional ownership were both positive and statistically significantly related to goodwill impairment while chief executive officers shareholdings were positive but statistically insignificant to goodwill impairment decisions of listed financial institutions in Nigeria. It can be inferred to some extent that ownership structure and chief executive officers may not necessarily influence the goodwill impairment decision of managements in listed financial institution in Nigeria It is recommended among others that listed financial institutions should give more attention to their ownership concentration and institutional shareholdings in other to ensure the timely recognition of goodwill impairment so as to present their financial statement in its true and fair nature so that investor’s interest will be protected.

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Waldman, J. D., H. L. Smith, and J. N. Hood. "284 PHYSICIANS AND HOSPITAL CHIEF EXECUTIVE OFFICERS: REACHING COMMON GROUND." Journal of Investigative Medicine 54, no. 1 (January 1, 2006): S129.1—S129. http://dx.doi.org/10.2310/6650.2005.x0004.283.

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Custódio, Cláudia, and Stephan Siegel. "Are chief executive officers more likely to be first-borns?" PLOS ONE 15, no. 6 (June 30, 2020): e0234987. http://dx.doi.org/10.1371/journal.pone.0234987.

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Anderson, Brooke, and Brian H. Kleiner. "How to evaluate the performance of chief executive officers effectively." Management Research News 26, no. 2/3/4 (March 2003): 3–11. http://dx.doi.org/10.1108/01409170310783736.

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Stewart, William C., Lindsay A. Nelson, Bonnie Kruft, and Jeanette A. Stewart. "Ophthalmic Start-Up Chief Executive Officers' Perceptions of Development Hurdles." Ophthalmic Research 59, no. 2 (August 26, 2017): 110–14. http://dx.doi.org/10.1159/000479376.

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Šilingienė, Violeta, Dalia Stukaitė, and Gintautas Radvila. "The Remuneration Determinants of Chief Executive Officers: A Theoretical Approach." Procedia - Social and Behavioral Sciences 213 (December 2015): 848–54. http://dx.doi.org/10.1016/j.sbspro.2015.11.494.

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Mascia, Daniele, and Ilaria Piconi. "Career Histories and Managerial Performance of Healthcare Chief Executive Officers." Academy of Management Proceedings 2012, no. 1 (July 2012): 11245. http://dx.doi.org/10.5465/ambpp.2012.11245abstract.

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Gottschalk, Petter. "Chief executive officers as white-collar criminals: an empirical study." International Journal of Business Governance and Ethics 6, no. 4 (2011): 385. http://dx.doi.org/10.1504/ijbge.2011.044737.

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Key, Thomas Martin, and Astrid Lei Keel. "How executives talk." European Journal of Marketing 54, no. 3 (January 31, 2020): 546–69. http://dx.doi.org/10.1108/ejm-01-2019-0105.

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Purpose This paper aims to explore how chief executive officers (CEOs) and C-suite marketing executives (chief marketing officers [CMOs], chief customer officers [CCOs], chief branding officers [CBOs], etc.) talk about marketing concepts to better understand how marketers can more effectively articulate their value and increase their strategic influence within the firm. Design/methodology/approach Artificial intelligence-enabled computerized text analysis was used to identify and weight keywords from 266 CEO and C-suite marketing executive interviews. Custom marketing concept dictionaries were used to gauge overall marketing focus. Findings The analysis revealed opportunities for C-suite marketers to align specific marketing concepts with that of CEOs for increased strategic influence. Comparisons between C-suite marketing roles showed that CMOs are more focused on marketing strategy than specialized C-suite marketing positions, such as CCO and CBO. This points to a potential decrease in strategic impact for marketing executives dependent on the specialization of their position. Research limitations/implications Using IBM Watson’s black-box artificial intelligence may limit the ability to replicate results from the content analysis; however, the results identify important ways that marketing executives can use to increase their ability to articulate their value within the firm. Practical implications C-suite marketing executives who want to increase the strategic alignment of their role with their firm must pay close attention to the marketing concepts they talk about, and how those align with their CEO’s marketing knowledge. The creation of specialized C-suite marketing roles may unintentionally limit the strategic thinking and firm-level impact of marketers. Originality/value This paper represents the first use of artificial intelligence-enabled computerized text analysis to explore and compare executive speech acts to help increase marketing’s influence in the firm. It is also the first to explore differences in marketing concept use between C-suite marketing roles.

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Ritonga, Kirmizi. "DETERMINING THE MODERATING EFFECT OF PERCEIVED ENVIRONMENTAL UNCERTAINTY - MANAGEMENT ACOUNTING INFORMATION SYSTEMS RELATIONSHIP IN INDONESIA MANUFACTURING COMPANIES." Indonesian Management and Accounting Research 9, no. 1 (March 13, 2019): 27. http://dx.doi.org/10.25105/imar.v9i1.1286.

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<p class="Style1">This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decentralization. MAIS is design to provide chief executive officers information to make decision, planning, and controlling was defined in terms of the extent to which managers use time information characteristics ofbroad scope, timeliness, and aggregation in manufacturing finns. The study of 158 chief executive officers that have responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Kerawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MA S information moderated by decentralization.</p><p class="Style1">Keywords: PEU, MAIS, Manufacturing Companies, Decentralization</p>

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Lee, Heiwai, and Crystal J. Scott. "The Impact Of Customer Satisfaction On Chief Marketing Officers Compensation." Journal of Applied Business Research (JABR) 29, no. 1 (December 27, 2012): 35. http://dx.doi.org/10.19030/jabr.v29i1.7553.

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As an intangible marketing asset, customer satisfaction is rarely apparent on financial statements. The contribution of customer satisfaction on firm financial performance is well documented, but it is unclear whether this positive link is reflected in executive compensation. Besides, executives are often compensated for short-term financial results but the outcome of marketing actions is rarely captured in a short horizon. This research seeks to determine if the compensation of Chief Marketing Officers (CMO), who is primarily responsible for marketing outcome, is impacted by customer satisfaction. We find that customer satisfaction has a significantly positive impact on the total cash compensation of CMO and its cash and bonus components when controlling for firm performance, firm size, and innovation. Overall, our results support the inclusion of nonfinancial performance measures, specifically customer satisfaction, in designing senior marketing executive compensation packages.

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Hurrelmann, Klaus, and Jörg Freese. "Die Schulpolitik wird falsch gesteuert." Pädagogik, no. 4 (April 9, 2024): 42–45. http://dx.doi.org/10.3262/paed2404042.

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Wer das Schulsystem verbessern will, muss die Schulleiterinnen und Schulleiter zu Chief Executive Officers machen. Sie sollten für diese Aufgabe ausgebildet werden und selbst entscheiden können, was das passende pädagogische Angebote für ihre Schüler:innen ist.

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