Essays about: "CEO discretion"

Showing result 1 - 5 of 7 essays containing the words CEO discretion.

  1. 1. CEO duality’s effect on firm performance : A comparison between the agency- and stewardship theory

    University essay from Linnéuniversitetet/Institutionen för organisation och entreprenörskap (OE)

    Author : Victor Sjöstrand; Albert Svensson Kanstedt; [2022]
    Keywords : CEO duality; Stewardship theory; Agency theory; Institutional theory; CEO power; CEO discretion; USA; Sweden; Japan;

    Abstract : Background: CEO duality has been a highly discussed topic for the last 20 years. The trend shows that more and more companies and countries move towards a separation of the roles of CEO and chairman of the board, but the empirical results show little evidence that this is beneficial for firm performance. READ MORE

  3. 2. CEO Power, Discretion and Firm Performance : The Moderating Role of Formal CEO Board Membership

    University essay from Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)

    Author : David Nílsson; Mauritz Smedensjö Myhre; [2021]
    Keywords : CEO Power; CEO discretion; Stewardship theory; Signaling theory; Firm performance; Formal CEO board membership.;

    Abstract : Background: Formal CEO board membership is a unique feature of Swedishboards. The share of firms having Formal CEO board membership hassignificantly decreased in the last 20 years and thus, this feature might haveevolved to be used as a signal of high CEO quality. READ MORE

  4. 3. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

  5. 4. The American Business Judgment Rule and Swedish Law - A Comparative Analysis of the American Business Judgment Rule and Its Eventual Counterpart in Swedish Law

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Erik Rosberg; [2019]
    Keywords : The Business Judgment Rule; Business Judgment Rule; BJR; Director; Board of Directors; Officer; Chief Executive Officer; CEO; Directors’ Duties; Liabilities; Method Liability; Shareholder; Business Law; Corporate Law; Corporation Law; Comparative Law; American Law; U.S. Law; Swedish Law; United States; United States of America; Sweden; Model Business Corporation Act; MBCA; Delaware General Corporation Law; DGCL; Delaware; Swedish Companies Act; styrelse; verkställande direktör; VD; styrelseansvar; skadestånd; skadeståndsskyldighet; metodansvar; aktieägare; associationsrätt; aktiebolagsrätt; bolagsrätt; förmögenhetsrätt; komparativ rätt; amerikansk rätt; svensk rätt; USA; Sverige; aktiebolagslag; ABL; Law and Political Science;

    Abstract : Syftet med den här uppsatsen är att undersöka huruvida svenska styrelseledamöter och verkställande direktörer kan förvänta sig att de svenska domstolarna prövar affärsbeslut på ett liknande sätt som de amerikanska domstolarna prövar affärsbeslut. Undersökningen möjliggör en komparativrättslig analys av huruvida det finns något i svensk rätt som liknar den i amerikansk rätt existerande BJR, vilket några svenska rättsvetenskapliga forskare hävdar. READ MORE

  6. 5. CEO Hubris and Its Impacts on Fair Value Accounting of Securitization

    University essay from Göteborgs universitet/Graduate School

    Author : Christopher Bretzlauf; Tommy Larsson; [2016-09-15]
    Keywords : Securitization; hubris; CEO profile; fair value accounting; textual analysis;

    Abstract : The purpose of this paper is to examine how fair value accounting of securitization is influenced by an underlying personality trait. In this case, the underlying personality trait in focus is hubris. READ MORE