Search results for "executive"
showing 10 items of 410 documents
Individual Differences in Dispositional Mindfulness Predict Attentional Networks and Vigilance Performance
2022
Acknowledgements The authors wish to thank Tao Coll-Martín, Fernando G. Luna, and Miguel A. Vadillo for the kind and helpful input provided during the development of this research project.
Effects of the Enriched Sports Activities-Program on Executive Functions in Italian Children.
2020
Physical activity (PA) during childhood plays an important role in brain development. This role is played in both the structural domain, prefrontal cortex area, and in the functional domain, involving the higher cognitive functions, including the executive functions (EF). Working memory (WM), inhibition, and switching as fundamental EF were investigated in an Italian children sample before and after four months of an Enriched Sports Activities-Program (ESA-Program). EFs were assessed at pre-test and post-test using, respectively, the digit span test, the color word Stroop test, and the trail making test derived from Millisecond Software. The Italian sample was composed of 141 children aged …
Career Paths in Institutional Business Elites: Finnish Family Firms from 1762–2010
2015
This article analyzes the career paths of family business executives in institutional business elites in Finland using an empirical database based on a Bourdieusian prosopographical approach. The results indicate that career paths became more complex but shortened in length toward the beginning of the twenty-first century. The early career paths of family executives changed from positions as assistants and salesmen in the eighteenth and nineteenth centuries to governance, chief executive officer (CEO), and management positions in the twentieth and twenty-first centuries. Compared with the founder generation, next-generation family members benefited from more rapid institutional business eli…
Academic Practitioner Auditors
2016
Academic practitioner auditors engage in academic research on top of their audit activities. Based on constructive learnings theory and evidence-based management theory, we argue that engaging in research helps lead auditors to deliver higher audit quality. Moreover, we expect that this engagement enables lead auditors to develop their professional reputation and, hence, to generate higher audit fees. Using data from Germany, where lead auditors frequently engage in research, we find empirical evidence for these conjectures. Our study contributes to the current AAA and AICPA debate about the value of bridging the gap between academia and audit practice.
Algunas consideraciones sobre el urbanismo público en Valencia durante la primera mitad del siglo XV = Some thoughts on public urbanism in Valencia d…
2015
El urbanismo público bajomedieval en la ciudad de Valencia se rigió principalmente en base a la actuación de los jurats, el poder ejecutivo de ésta, y la Junta de Murs i Valls, una institución creada el 1358 para gestionar las obras de muros, valladares o caminos de la urbe y su término, entre otras competencias. El devenir de este urbanismo, que cabe separar pero no individualizar del mercado inmobiliario privado, se debe entender, como se pretende enfocar en este artículo, a partir de interpretaciones económicas y sociales y que van más allá de las estrictamente estéticas o artísticas. A través de las fuentes administrativas (Manuals de Consells) se puede analizar la participación activa …
Why Do We Take Risks? Perception of the Situation and Risk Proneness Predict Domain-Specific Risk Taking
2021
[EN] Risk taking (RT) is a component of the decision-making process in situations that involve uncertainty and in which the probability of each outcome - rewards and/or negative consequences - is already known. The influence of cognitive and emotional processes in decision making may affect how risky situations are addressed. First, inaccurate assessments of situations may constitute a perceptual bias in decision making, which might influence RT. Second, there seems to be consensus that a proneness bias exists, known as risk proneness, which can be defined as the propensity to be attracted to potentially risky activities. In the present study, we take the approach that risk perception and r…
Exchange Rate and Macroeconomic Fluctuations as Sources of Luck in CEO Compensation
2011
Exchange rate and other macroeconomic fluctuations can be considered sources of good or bad “luck” for corporate performance. Incentive effects of performance-based compensation for management may be weakened or biased by macroeconomic influences on remuneration depending on the ability of management to adjust operations. We decompose the changes in CEO-compensation to distinguish between (anticipated-and unanticipated) macroeconomic and “intrinsic” sources. Total US CEO-compensation is measured both including options awarded and options exercised. Both depend strongly on variations in macro-factors but the time patterns differ. Allowing for asymmetric effects on compensation we find that c…
Executive Compensation and Macroeconomic Fluctuations
2008
Macroeconomic fluctuations affect corporations' performance through demand and cost conditions. Incentive effects of performance-based compensation schemes for management may be weakened or biased by macroeconomic influences if management is unable to forecast macroeconomic fluctuations or unable to adjust operations in response to changes in macroeconomic conditions. In this paper we analyze the impact of macroeconomic, industry and firm-specific factors on salaries and bonus of CEOs in 131 Swedish corporations during the period 2001-2006. A distinction is made between anticipated and unanticipated macroeconomic fluctuations. The macroeconomic influences on performance and compensation can…
Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing
2012
The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the regulation passed by the European Parliament in April 2014 does not require, but only encourages the use of two auditors for public-interest entities (European Parliament, 2014). Since many groups of interests tried to influence the European Commission during the consultation process, it is relevant to evaluate the costs and benefits for investors of the unique joint audit system that persists among the occiden…
What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?
2015
This study investigates the effects of lead auditors’ technical and managerial knowledge on audit quality and audit fees. The German institutional environment enables us to track auditors over their careers and measure their various personal attributes. We find that lead auditors’ technical knowledge is more important for audit quality than their managerial knowledge; however, their managerial knowledge is a more influential driver of audit fees than their technical knowledge. The results of various identification strategies including firm-fixed effects models, propensity-score matching, and instrumental variables approaches suggest that the observed relations are treatment rather than sele…