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Full-Text Articles in Business
Do Ceo Gratification Preferences Influence Accounting Choices Near Retirement?, Nicholas Wilson
Do Ceo Gratification Preferences Influence Accounting Choices Near Retirement?, Nicholas Wilson
College of Business: Dissertations, Theses, and Student Research
CEOs near retirement are less motivated to act in shareholders' best interests than those planning to remain indefinitely; this is the horizon problem. Financial reporting that personifies the horizon problem includes an abrupt reduction in discretionary spending and an increase in current accounting earnings; this abrupt change in reporting is potentially detrimental to long-term gains. Gratification preference, defined by observable tendencies, is a personal characteristic reflecting one's prior life experiences and environments. This study offers an archival measure of these gratification preferences and examines whether these preferences mitigate or exacerbate the CEO horizon problem. The results suggest that discretionary accounting …
The Role Of Ceo Statements Of Aggressiveness And The Competitive Aggressiveness Of Firms: What Is The Impact On Performance?, Benjamin Blackford
The Role Of Ceo Statements Of Aggressiveness And The Competitive Aggressiveness Of Firms: What Is The Impact On Performance?, Benjamin Blackford
College of Business: Dissertations, Theses, and Student Research
This research examines the impact of a CEO’s statements of aggressiveness on his or her organization’s competitive moves and subsequent performance. Hypotheses were developed based on previous work in Upper Echelon Theory and competitive dynamics. Based on this prior literature, it was hypothesized aggressive statements by CEOs will be associated with more aggressive organizations. It was also hypothesized these more aggressive organizations would display better performance than less aggressive organizations. A content analysis of letters to shareholders and trade publications was performed. This data was analyzed using multiple regression in SPSS 17 to test the hypotheses that aggressive statements by …