Notice bibliographique
Résumé
The first essay extends the literature on how social and organizational discrimination in the form of glass ceiling, interact with managerial traits in shaping observed leadership effectiveness. We show that when the population of CEOs is stratified by ethnicity and gender, the colored female CEO emerges as the best performing while the white male CEO is consigned among the worst performers. Additionally, the transition from male to female CEOs seems to follow corporate down- turn and precede an upturn. Furthermore, the upswing is strongest following a transition from white male to colored female CEO. We attribute these observed differences between the groups to the existence of the glass ceiling. Discriminatory selection and promotion process potentially imposes much higher demands on candidates belonging to the discriminated group. Thus, the level of ability of the successful average colored female is much higher than those of the average white male CEO. These results potentially have important implications for both policy and research. \n \nThe second essay examines whether gender discrimination after women are elevated to positions of power impacts financial reporting quality. Specifically, we extend the literature by using role congruity theory and glass cliff hypothesis to examine the earnings management behavior of female chief executive officers (CEOs) conditional on the power they hold. We find that female CEOs do not necessarily reduce earnings management. For CEOs holding less power, women CEOs demonstrate lower earnings management relative to their male counterparts. However with increased power, we find women and male CEOs to exhibit similar earnings management behaviors. Thus, the earnings management behaviors of women CEOs are not solely dictated by their risk-taking and ethical attitudes, but by the existence of glass cliffs which imposes high demands on women CEOs to conform to their gender roles. \n \nThe final essay examines the stock price changes to the firm’s strategic choice towards symbolic and substantive CSR. Our results indicate that stock prices react differently to symbolic and substantive CSR. Symbolic CSR is used as a means to repair reputational damage following a corporate controversy and attracts a positive stock price change consistent with stakeholder wealth maximization theory. In contrast, substantive CSR, undertaken to conform long-term commitment towards CSR is perceived as over-investment by managers in the manifestation of agency leading to a negative stock return-substantive CSR relation. However, no such negative relation between stock returns and substantive CSR is found for a subset of family firms, where the controlling families have a personal interest in the long-term performance of the firm. Overall, the results indicate that the stock market responds to the nature of CSR activities.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,000 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,001 |
| Méta-épidémiologie (sens large) | 0,001 | 0,000 |
| Bibliométrie | 0,001 | 0,002 |
| Études des sciences et des technologies | 0,001 | 0,000 |
| Communication savante | 0,000 | 0,001 |
| Science ouverte | 0,001 | 0,000 |
| Intégrité de la recherche | 0,001 | 0,004 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,001 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».