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Risky Business : = CEO Risk Tolerance and Non-GAAP Earnings.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Risky Business :/
其他題名:	CEO Risk Tolerance and Non-GAAP Earnings.
作者:	Murray, Johnna.
面頁冊數:	1 online resource (69 pages)
附註:	Source: Dissertations Abstracts International, Volume: 85-07, Section: A.
Contained By:	Dissertations Abstracts International85-07A.
標題:	Finance. -
電子資源:	click for full text (PQDT)
ISBN:	9798381443325

Risky Business : = CEO Risk Tolerance and Non-GAAP Earnings.
Murray, Johnna.

Risky Business :CEO Risk Tolerance and Non-GAAP Earnings. - 1 online resource (69 pages)

Source: Dissertations Abstracts International, Volume: 85-07, Section: A.

Thesis (D.B.A.)--University of Missouri - Saint Louis, 2023.

Includes bibliographical references

CEO influence on non-GAAP earnings is a growing area of research. Risk-taking by CEOs is one way to gauge the extent of CEO influence on firm outcomes, especially non-GAAP earnings. This research examines the association between CEO sports hobbies, a proxy for CEO risk-taking, and their company's non-GAAP earnings. In addition to the risk-proclivity of the CEO, non-GAAP earnings are the result of firm size, equity, return on assets, and changes in revenue. The extent of CEO influence was evaluated by a regression analysis of non-GAAP earnings using firm characteristics with CEO risk-taking measures and control variables such as CEO age, CEO gender, CEO tenure, and board independence. The results indicate that as SportsRisk increases, the likelihood of non-GAAP earnings that exceed GAAP earnings decreased. When the data was split into high and low-risk categories, the likelihood of non-GAAP earnings exceeding GAAP earnings was higher for those with high-risk activities, but the magnitude of non-GAAP exclusions was higher for the low-risk activities. Further, the data indicated that non-GAAP exclusions were more persistent for the low-risk activities.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798381443325Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

CEO influenceIndex Terms--Genre/Form:

554714
Electronic books.

Risky Business : = CEO Risk Tolerance and Non-GAAP Earnings.
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504 $a Includes bibliographical references
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