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Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

Please note that all times are shown in the time zone of the conference. The current conference time is: 17th May 2024, 06:54:44am CEST

Session Overview

Session

PS III.3: Executive characteristics and behavioral implications

Time:

Saturday, 21/Oct/2023:

4:45pm - 6:15pm

Session Chair: Jose Rivas, ITAM, Mexico

Location: T 15.01

Presentations

This paper has been recommended for the best paper award.
ID: 167 / PS III.3: 1
Track E: Self Governance and Internal Corporate Governance Mechanisms
Submission Type: Full-paper (empirical)
Keywords: Tax Avoidance, CEO Personality Traits, Conscientiousness, Ethical Dilemma

Paying Tax According to Conscience or the Law? The Role of CEO Conscientiousness in Corporate Tax Avoidance

Sebastian Firk¹, Jan C. Hennig¹, Lisa Hillmann²

¹University of Groningen, Netherlands, The; ²WHU – Otto Beisheim School of Management.;

ID: 115 / PS III.3: 2
Track E: Self Governance and Internal Corporate Governance Mechanisms
Submission Type: Full-paper (empirical)
Keywords: Rounding; Internal Performance Target; Board Co-option; CEO Compensation

Rounding of Internal Performance Targets: Determinants and Implications

Ying Gan, Xiaoxu Ling, Ivy Zhang, Yong Zhang

Hong Kong Polytechnic University, Hong Kong S.A.R. (China);

ID: 308 / PS III.3: 3
Track E: Self Governance and Internal Corporate Governance Mechanisms
Submission Type: Full-paper (empirical)
Keywords: CEO age, Financial reporting quality, Clawback provisions, Benford's law, Earnings management, Corporate governance

CEO age, financial reporting quality, and the role of clawback provisions

Justin G. Davis¹, Miguel García-Cestona²

¹Washington and Lee University, United States of America; ²Universitat Autònoma de Barcelona, Spain;

This paper has been recommended for the best paper award.
ID: 157 / PS III.3: 4
Track E: Self Governance and Internal Corporate Governance Mechanisms
Submission Type: Full-paper (empirical)
Keywords: Founder-CEOs, Heir-CEOs, Family Firms, Market Feedback Effects, and Firm Value.

Do Founders Learn from the Stock Market?

Pil-Seng Lee¹, Vikram Nanda²

¹Baylor University, United States of America; ²University of Texas at Dallas, United States of America;

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