The conditions under which local government top managers become frustrated with the appfication of computers and electronic data processing (EDP) governmental operations are assessed. Using relative deprivation theory as a Conceptual framework, extensive empirical data are analyzed to explain current frustration with local government ED P. Five streams of explanation are evaluated: the politica...

Although stock options are commonly observed in chief executive officer (CEO) compensation contracts, there is theoretical controversy about whether stock options are part of the optimal contract. Using a sample of Fortune 500 companies, we solve an agency model calibrated to the company-specific data and we find that stock options are almost always part of the optimal contract. This result is ...

Purpose – This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise balanced scorecard valuation practices of information technology (IT) firms. Design/methodology/approach – Existing intangible asset balance scorecard valuation models and value chain models are evaluated to ext...

Numerous studies have shown the prevalence of overconfidence among Chief Financial Officers (CFOs). Surprisingly, real effect CFO is under-researched. Using data from a large sample US-listed firms over period 1993–2019 and adopting an eclectic theoretical approach, we find that overconfident CFOs are more likely to increase stock price crash risk than non-overconfident through risk-taking bad ...

Abstract The allocation of resources among different stakeholders is an ethical dilemma for chief executive officers (CEOs). In this study, we investigate the association between CEO power and workplace injuries illnesses. We use establishment-level dataset comprising 31,924 establishment-year observations 2002 2011. Our main result shows that employees at firms with structurally powerful CEOs ...

The purpose of this work is to analyse the preferences Chief Executive Officers (CEOs) in relation different components incentive systems: financial vs. non-financial. systems could be an instrument for sustainable development Firms. Upper Echelons Theory establishes that traits executives affect decision-making processes, and among these traits, narcissism a potentially influential factor proc...

Este trabalho objetiva analisar o perfil de agenciamento dos Chief Executive Officers (CEOs) maior sucesso no mercado Brasileiro segundo a classificação FORBES. A base teórica que fundamenta é teoria do Valor Econômico Criado (VEC) Malvessi (2001). Como metodologia busca-se replicar procedimento descrito pela revista para premiar os agraciados ano 2019, com utilização (VEC), 2018 e valor médio ...

BACKGROUND AND OBJECTIVE Changes to the structure and nature of resident duty hour assignments can create compensatory workforce needs in hospital or outpatient settings to ensure appropriate patient care. The objective of this study was to understand what, if any, adjustments children's hospitals have made in staffing and assignments of specific duties during the past 2 years as a result of re...

Integrated planning is a holistic approach to addressing the needs of local communities built on partnerships between those responsible for development, environmental quality and service provision. This study investigated the extent and key influences on the use of integrated planning to promote physical activity among six metropolitan councils in Melbourne Australia, which took part in the Met...