CEO自恋与企业现金转换周期:CEO性别的调节作用

Accounting & Finance Pub Date : 2023-08-14 DOI:10.1111/acfi.13161

Heba F. Zaher, Gilberto Marquez‐Illescas

{"title":"CEO自恋与企业现金转换周期:CEO性别的调节作用","authors":"Heba F. Zaher, Gilberto Marquez‐Illescas","doi":"10.1111/acfi.13161","DOIUrl":null,"url":null,"abstract":"This study investigates the effect of CEO narcissism on firm's cash conversion cycle (CCC), and how this influence is moderated by CEO gender. Based on a sample of 354 CEOs in 229 S&P 500 firms, our results indicate that firms led by more narcissistic CEOs tend to have a shorter CCC and this effect is weaker in companies led by a female CEO. Our additional analyses show that the effect of CEO narcissism on the CCC may improve or damage firm performance depending on the firm's CCC level.","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"35 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender\",\"authors\":\"Heba F. Zaher, Gilberto Marquez‐Illescas\",\"doi\":\"10.1111/acfi.13161\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study investigates the effect of CEO narcissism on firm's cash conversion cycle (CCC), and how this influence is moderated by CEO gender. Based on a sample of 354 CEOs in 229 S&P 500 firms, our results indicate that firms led by more narcissistic CEOs tend to have a shorter CCC and this effect is weaker in companies led by a female CEO. Our additional analyses show that the effect of CEO narcissism on the CCC may improve or damage firm performance depending on the firm's CCC level.\",\"PeriodicalId\":335953,\"journal\":{\"name\":\"Accounting & Finance\",\"volume\":\"35 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting & Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/acfi.13161\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting & Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/acfi.13161","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本研究探讨CEO自恋对企业现金转换周期(CCC)的影响，以及CEO性别如何调节这种影响。基于对229家标准普尔500指数公司的354名CEO的样本，我们的研究结果表明，由更自恋的CEO领导的公司往往具有更短的CCC，而这种效应在由女性CEO领导的公司中较弱。我们的进一步分析表明，CEO自恋对CCC的影响可能会提高或损害公司绩效，这取决于公司的CCC水平。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender

This study investigates the effect of CEO narcissism on firm's cash conversion cycle (CCC), and how this influence is moderated by CEO gender. Based on a sample of 354 CEOs in 229 S&P 500 firms, our results indicate that firms led by more narcissistic CEOs tend to have a shorter CCC and this effect is weaker in companies led by a female CEO. Our additional analyses show that the effect of CEO narcissism on the CCC may improve or damage firm performance depending on the firm's CCC level.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting & Finance

自引率

0.00%

发文量