scholarly journals Assets, Liabilities, and Gender Equity

2019 ◽  
Vol 3 ◽  
Author(s):  
Marisa Helf ◽  
Class of 2017
Keyword(s):  
Gender Equity ◽  
Economic Performance ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Financial Reports ◽  
Business World ◽  
Male And Female ◽  
Communication Differences ◽  
The Individual ◽  
Executive Officers

Men and women communicate differently. However, existing research has yet to examine if the stereotypical gender communication differences are evident in all groups and settings, in particular the case of Chief Executive Officers (CEOs) when presenting financial results. The growing number of female CEOs in the business world creates the possibility of gender-related variation in the communication of financial results, and thus different interpretations of that information by users of financial reports. This study synthesizes existing research on gender, CEO, oral, and financial communication to fill the gap in research and answer the question: do CEO gender and company economic performance affect how CEOs communicate financial results? Through text analysis of year-end earnings release press conferences and regression analysis of factors that influence measures of the attributes of communication, this study reveals male and female CEO communication patterns do not necessarily align with existing stereotypes. Results show clear differences as expected, unexpected differences, and several non-differences, illustrating that, as a whole, male and female CEO communication are surprisingly similar. The similarities may be due to the individual personalities of CEOs, a function of a long-standing male dominated executive environment, or other factors not controlled for in the models used in this study. Either way, analysts and other financial statement users should refrain from over-interpreting CEO language on the basis of gender as gender and economic performance appear to have an overall trivial effect on the substance and style of CEO communication.

scholarly journals Effect of gender diversity on the financial performance of insurance firms in Kenya

2019 ◽  
Vol 8 (5) ◽  
pp. 274-285
Author(s):  
Hassan Bashir Ibrahim ◽  
Caren Ouma ◽  
Jeremiah N. Koshal
Keyword(s):  
Financial Performance ◽  
Chief Executive Officers ◽  
Audit Committee ◽  
Gender Diversity ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Reports ◽  
Insurance Firms ◽  
Executive Officers

The aim of this study was to examine the effect of gender diversity on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Kenya. Gender diversity was operationalized by the number of female directors serving on the boards of insurance firms operating in Kenya. Primary data was collected from a sample of 412 board directors, Chief Executive Officers (CEOs), Chief Finance Officers (CFOs), Audit Committee members (AUDIND) and Internal Auditorsusing a questionnaire instrument while secondary data was retrieved from audited financial reports of the year 2017. Data were analyzed using descriptive and inferential statistics. Firm performance was measured by the two accounting-based measures Return On Assets (ROA) and Return On Equity (ROE). The findings from the regression analysis indicate that gender diversity significantly and positively affects the financial performance of insurance firms in Kenya.

scholarly journals The 360° Performance System in Team Sports: Is It Time to Design a “Personalized Jacket” for Team Sports Players?

Sports ◽  
2021 ◽  
Vol 9 (3) ◽  
pp. 40
Author(s):  
Igor Jukic ◽  
Julio Calleja-González ◽  
Francesco Cuzzolin ◽  
Jaime Sampaio ◽  
Francesc Cos ◽  
...  
Keyword(s):  
Chief Executive Officers ◽  
Team Sports ◽  
Chief Executive ◽  
Individual Treatment ◽  
Sports Industry ◽  
Sports Science ◽  
Sports Team ◽  
Personal Performance ◽  
The Individual ◽  
Executive Officers

Elite performance in team sports attracts the attention of the general public. In particular, the best players became incredibly skilled and physically powerful, which is a fact that potentiates the delivery of a product that is considered attractive, exciting, and competitive. Not surprisingly, this is a very valuable product from an economic and social standpoint; thus, all sports professionals are extremely interested in developing new procedures to improve their sports performance. Furthermore, the great interests of the various stakeholders (owners, chief executive officers (CEOs), agents, fans, media, coaches, players, families, and friends) are one of the main reasons for this development under the sports science umbrella and the accompanying sports industry. All their personal performances should be coordinated and put into practice by the sports team. In this scientific and applied study, we primarily dealt with the individual treatment of players in order to improve their personal performance and, consequently, the team’s sporting performance.

scholarly journals Does Degree Earned Matter? An Empirical Analysis Of CEOs From Large Firms

2004 ◽  
Vol 1 (5) ◽  
Author(s):  
Terrance Jalbert ◽  
Mercedes Jalbert ◽  
Gino Perrina
Keyword(s):  
Chief Executive Officers ◽  
Chief Executive ◽  
The United States ◽  
Graduate Degree ◽  
Graduate Degrees ◽  
Educational Backgrounds ◽  
Time Period ◽  
Different Ages ◽  
The Individual ◽  
Executive Officers

In this paper the educational backgrounds of the Highest Paid Chief Executive Officers (CEOs) in the United States are examined.  Specifically, the extent to which the specific degree earned affects the salary received and other variables are examined.  The data for the study is the Forbes 800 CEO compensation data.  The time period for this study is the thirteen years from 1987-1999.  The results indicate that the total compensation that individuals earn as the CEO of the firm depends upon the undergraduate and graduate degree that the individual earns. Those with differing degrees are found to have been with the firm for a differing number of years, earned their undergraduate and graduate degrees at different ages, started working for the firm at different ages, became the CEO at differing ages, and were with the firm for differing number of years prior to becoming the CEO.

Attitudes Toward Noncompliance and the Demand for External Financing

2018 ◽  
Vol 54 (2) ◽  
pp. 967-991
Author(s):  
Robert H. Davidson ◽  
Christo Pirinsky
Keyword(s):  
Chief Executive Officers ◽  
Chief Executive ◽  
Moral Principle ◽  
Data Sets ◽  
Reverse Causality ◽  
Data Set ◽  
Moral Principles ◽  
Corporate Executives ◽  
The Individual ◽  
Executive Officers

We study the link between the individual propensity to violate moral principles and the demand for finance based on two data sets: the World Values Survey and a data set with the legal records of U.S. chief executive officers (CEOs). We find that individuals who are more tolerant of moral principle violations are more likely to borrow. Corporate executives with legal records are also associated with larger mortgages. Reverse causality and attitudes toward risk are unlikely explanations for our findings. We contend that noncompliance relaxes participation constraints in capital markets by lowering the psychological costs of entering and breaking a contract.

scholarly journals Effect of Audit Committee Independence on the Financial Performance of Insurance Firms in Kenya

2019 ◽  
Vol 8 (6) ◽  
pp. 15-24
Author(s):  
Hassan Bashir Ibrahim ◽  
Caren Ouma ◽  
Jeremiah O. Koshal
Keyword(s):  
Financial Performance ◽  
Chief Executive Officers ◽  
Audit Committee ◽  
Secondary Data ◽  
Chief Executive ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Auditors ◽  
Insurance Firms ◽  
Executive Officers

The aim of this study was to examine the effect of audit committee independence (ACI) on the financial performance of insurance firms in Kenya. The study analyzed data from the 55 insurance firms licensed by the Insurance Regularity Authority (IRA) in Kenya. ACI was operationalized by the number of independent directors serving on the boards of insurance firms operating in Kenya. Primary data was collected from a sample of 412 board directors, Chief Executive Officers (CEOs), Chief Finance Officers (CFOs), Audit Committee members (AUDIND) and Internal Auditors (INAUD) using a questionnaire instrument while secondary data was retrieved from audited financial reports of the year 2017. Data were analyzed using descriptive and inferential statistics. Firm performance was measured by the two accounting-based measures Return On Assets (ROA) and Return On Equity (ROE). The findings from the regression analysis indicate that audit committee independence significantly and positively affects the financial performance of insurance firms in Kenya.

Effect of leadership styles on organizational commitment and performance in small- and medium-sized enterprises in Iraqi Kurdistan

2020 ◽  
Vol 48 (9) ◽  
pp. 1-12
Author(s):  
Karwan Hamasalih Qadir ◽  
Mehmet Yeşiltaş
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Chief Executive Officers ◽  
Chief Executive ◽  
Mediating Effect ◽  
Positive Effects ◽  
Iraqi Kurdistan ◽  
And Performance ◽  
Executive Officers

Since 2003 the number of small- and medium-sized enterprises (SMEs) has increased exponentially in Iraqi Kurdistan. To facilitate further growth the owners and chief executive officers of these enterprises have sought to improve their leadership skills. This study examined the effect of transactional and transformational leadership styles on organizational commitment and performance in Iraqi Kurdistan SMEs, and the mediating effect of organizational commitment in these relationships. We distributed 530 questionnaires and collected 400 valid responses (75% response rate) from 115 SME owners/chief executive officers and 285 employees. The results demonstrate there were positive effects of both types of leadership style on organizational performance. Further, the significant mediating effect of organizational commitment in both relationships shows the importance of this variable for leader effectiveness among entrepreneurs in Iraqi Kurdistan, and foreign entrepreneurs engaging in new businesses in the region.

scholarly journals Toward a Working Model of Leadership in Nonprofit Sport Governance

2019 ◽  
Vol 33 (3) ◽  
pp. 189-202 ◽  
Author(s):  
Ian O’Boyle ◽  
David Shilbury ◽  
Lesley Ferkins
Keyword(s):  
Chief Executive Officers ◽  
Leadership Skills ◽  
Chief Executive ◽  
Future Research ◽  
Limited Attention ◽  
Study Approach ◽  
Working Model ◽  
Executive Officers ◽  
Scholarly Discourse

The aim of this study is to explore leadership within nonprofit sport governance. As an outcome, the authors present a preliminary working model of leadership in nonprofit sport governance based on existing literature and our new empirical evidence. Leadership in nonprofit sport governance has received limited attention to date in scholarly discourse. The authors adopt a case study approach involving three organizations and 16 participant interviews from board members and Chief Executive Officers within the golf network in Australia to uncover key leadership issues in this domain. Interviews were analyzed using an interpretive process, and a thematic structure relating to leadership in the nonprofit sport governance context was developed. Leadership ambiguity, distribution of leadership, leadership skills and development, and leadership and volunteerism emerged as the key themes in the research. These themes, combined with existing literature, are integrated into a preliminary working model of leadership in nonprofit sport governance that helps to shape the issues and challenges embedded within this emerging area of inquiry. The authors offer a number of suggestions for future research to refine, test, critique, and elaborate on our proposed working model.

In retrospect: The influence of chief executive officers’ historical relative pay on overconfidence

2021 ◽  
pp. 147612702110048
Author(s):  
J Daniel Zyung ◽  
Wei Shi
Keyword(s):  
Chief Executive Officers ◽  
Empirical Support ◽  
Chief Executive ◽  
Firm Level ◽  
Self Confidence ◽  
Self Worth ◽  
Executive Officers ◽  
Leadership Research ◽  
The Relationship

This study proposes that chief executive officers who have received over their tenure a greater sum of total compensation relative to the market’s going rate become overconfident. We posit that this happens because historically overpaid chief executive officers perceive greater self-worth to the firm whereby such self-serving attribution inflates their level of self-confidence. We also identify chief executive officer- and firm-level cues that can influence the relationship between chief executive officers’ historical relative pay and their overconfidence, suggesting that chief executive officers’ perceived self-worth is more pronounced when chief executive officers possess less power and when their firm’s performance has improved upon their historical aspirations. Using a sample of 1185 firms and their chief executive officers during the years 2000–2016, we find empirical support for our predictions. Findings from this study contribute to strategic leadership research by highlighting the important role of executives’ compensation in creating overconfidence.

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