To cheat when continuously missing aspirations: Does CEO experience matter?
Abstract Underperformance is seen as an important determinant of firms’ involvement in corporate fraud, but scholars have not reached a consensus on the nature of the relationship between underperformance and corporate fraud to date. In this study, we explore this topic from a new perspective. Speci...
Ausführliche Beschreibung
Autor*in: |
Zhong, Xi [verfasserIn] |
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Sprache: |
Englisch |
Erschienen: |
2022 |
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Anmerkung: |
© The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 |
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Übergeordnetes Werk: |
Enthalten in: Asia Pacific journal of management - Springer US, 1983, 40(2022), 2 vom: 27. Jan., Seite 815-845 |
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Übergeordnetes Werk: |
volume:40 ; year:2022 ; number:2 ; day:27 ; month:01 ; pages:815-845 |
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DOI / URN: |
10.1007/s10490-022-09805-0 |
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Katalog-ID: |
OLC2134525592 |
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Abstract Underperformance is seen as an important determinant of firms’ involvement in corporate fraud, but scholars have not reached a consensus on the nature of the relationship between underperformance and corporate fraud to date. In this study, we explore this topic from a new perspective. Specifically, based on performance feedback theory and fraud triangle theory, we explore the impact of the duration of underperformance, rather than the intensity of underperformance, on corporate fraud. Taking 2009–2018 listed firms in China as the research object and using the bivariate probit model for empirical testing, we find that the more a firm underperformed, the higher the likelihood the firm was involved in corporate fraud. In addition, we find that CEOs’ academic experience, overseas work experience and military experience weaken the above relationship by restraining CEO rationalization of corporate fraud. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 |
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Abstract Underperformance is seen as an important determinant of firms’ involvement in corporate fraud, but scholars have not reached a consensus on the nature of the relationship between underperformance and corporate fraud to date. In this study, we explore this topic from a new perspective. Specifically, based on performance feedback theory and fraud triangle theory, we explore the impact of the duration of underperformance, rather than the intensity of underperformance, on corporate fraud. Taking 2009–2018 listed firms in China as the research object and using the bivariate probit model for empirical testing, we find that the more a firm underperformed, the higher the likelihood the firm was involved in corporate fraud. In addition, we find that CEOs’ academic experience, overseas work experience and military experience weaken the above relationship by restraining CEO rationalization of corporate fraud. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 |
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Abstract Underperformance is seen as an important determinant of firms’ involvement in corporate fraud, but scholars have not reached a consensus on the nature of the relationship between underperformance and corporate fraud to date. In this study, we explore this topic from a new perspective. Specifically, based on performance feedback theory and fraud triangle theory, we explore the impact of the duration of underperformance, rather than the intensity of underperformance, on corporate fraud. Taking 2009–2018 listed firms in China as the research object and using the bivariate probit model for empirical testing, we find that the more a firm underperformed, the higher the likelihood the firm was involved in corporate fraud. In addition, we find that CEOs’ academic experience, overseas work experience and military experience weaken the above relationship by restraining CEO rationalization of corporate fraud. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022 |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000naa a22002652 4500</leader><controlfield tag="001">OLC2134525592</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230510162305.0</controlfield><controlfield tag="007">tu</controlfield><controlfield tag="008">230510s2022 xx ||||| 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1007/s10490-022-09805-0</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)OLC2134525592</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-He213)s10490-022-09805-0-p</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">650</subfield><subfield code="q">VZ</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">3,2</subfield><subfield code="2">ssgn</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">85.00</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Zhong, Xi</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">To cheat when continuously missing aspirations: Does CEO experience matter?</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2022</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">ohne Hilfsmittel zu benutzen</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Band</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">© The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Abstract Underperformance is seen as an important determinant of firms’ involvement in corporate fraud, but scholars have not reached a consensus on the nature of the relationship between underperformance and corporate fraud to date. In this study, we explore this topic from a new perspective. Specifically, based on performance feedback theory and fraud triangle theory, we explore the impact of the duration of underperformance, rather than the intensity of underperformance, on corporate fraud. Taking 2009–2018 listed firms in China as the research object and using the bivariate probit model for empirical testing, we find that the more a firm underperformed, the higher the likelihood the firm was involved in corporate fraud. 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