Matches in SemOpenAlex for { <https://semopenalex.org/work/W3210529899> ?p ?o ?g. }
- W3210529899 endingPage "422" @default.
- W3210529899 startingPage "383" @default.
- W3210529899 abstract "Abstract We examine whether textual attributes of founder‐led firms’ regulatory filings reflect founder‐CEO characteristics and whether investors consider this relation when assessing firm value. We build on prior research that shows founders have unique personality attributes, particularly overoptimism. Our results suggest that 10‐K text for founder‐led firms is characterized by “excess” optimism relative to current and future realized earnings and relative to non‐founder‐led firms. The effect is mitigated for firms with large auditors, high litigation risk and high analyst following. Based on the stock price at the 10‐K release, investors do not appear to appropriately discount the tone, resulting in predictable negative returns during the year subsequent to the 10‐K release, particularly for the first 2 years after firms go public. Collectively, our findings contribute to the existing literature examining the effects of executives on firm disclosure by providing initial evidence about the conditions under which firms’ scripted narrative disclosures reflect CEO characteristics." @default.
- W3210529899 created "2021-11-08" @default.
- W3210529899 creator A5016163878 @default.
- W3210529899 creator A5016588287 @default.
- W3210529899 creator A5050802584 @default.
- W3210529899 date "2021-11-12" @default.
- W3210529899 modified "2023-09-23" @default.
- W3210529899 title "Through the eyes of the founder: CEO characteristics and firms’ regulatory filings" @default.
- W3210529899 cites W1604076496 @default.
- W3210529899 cites W1677595927 @default.
- W3210529899 cites W1873429512 @default.
- W3210529899 cites W1964527697 @default.
- W3210529899 cites W1972918691 @default.
- W3210529899 cites W1975688239 @default.
- W3210529899 cites W1976888500 @default.
- W3210529899 cites W1984640356 @default.
- W3210529899 cites W1987708961 @default.
- W3210529899 cites W1990317644 @default.
- W3210529899 cites W1991795148 @default.
- W3210529899 cites W2002882686 @default.
- W3210529899 cites W2018330327 @default.
- W3210529899 cites W2021096623 @default.
- W3210529899 cites W2031190735 @default.
- W3210529899 cites W2044156198 @default.
- W3210529899 cites W2056238342 @default.
- W3210529899 cites W2061345514 @default.
- W3210529899 cites W2064150281 @default.
- W3210529899 cites W2076823895 @default.
- W3210529899 cites W2096613055 @default.
- W3210529899 cites W2111558694 @default.
- W3210529899 cites W2115412054 @default.
- W3210529899 cites W2128665387 @default.
- W3210529899 cites W2131759431 @default.
- W3210529899 cites W2133986828 @default.
- W3210529899 cites W2139686072 @default.
- W3210529899 cites W2151428644 @default.
- W3210529899 cites W2160366471 @default.
- W3210529899 cites W2165726417 @default.
- W3210529899 cites W2173099587 @default.
- W3210529899 cites W2182767845 @default.
- W3210529899 cites W2276263213 @default.
- W3210529899 cites W2530469029 @default.
- W3210529899 cites W2625464253 @default.
- W3210529899 cites W2917074487 @default.
- W3210529899 cites W2976703896 @default.
- W3210529899 cites W3121297842 @default.
- W3210529899 cites W3121736426 @default.
- W3210529899 cites W3121885868 @default.
- W3210529899 cites W3122094160 @default.
- W3210529899 cites W3122309589 @default.
- W3210529899 cites W3122480927 @default.
- W3210529899 cites W3122832289 @default.
- W3210529899 cites W3122910577 @default.
- W3210529899 cites W3123033869 @default.
- W3210529899 cites W3123091495 @default.
- W3210529899 cites W3123137588 @default.
- W3210529899 cites W3123277505 @default.
- W3210529899 cites W3123287217 @default.
- W3210529899 cites W3123397752 @default.
- W3210529899 cites W3123492911 @default.
- W3210529899 cites W3123517884 @default.
- W3210529899 cites W3123562738 @default.
- W3210529899 cites W3123781739 @default.
- W3210529899 cites W3124277494 @default.
- W3210529899 cites W3124309473 @default.
- W3210529899 cites W3124444926 @default.
- W3210529899 cites W3124538093 @default.
- W3210529899 cites W3124595561 @default.
- W3210529899 cites W3124663310 @default.
- W3210529899 cites W3124698732 @default.
- W3210529899 cites W3124748962 @default.
- W3210529899 cites W3124830097 @default.
- W3210529899 cites W3124866554 @default.
- W3210529899 cites W3124888963 @default.
- W3210529899 cites W3124992679 @default.
- W3210529899 cites W3125372543 @default.
- W3210529899 cites W3125381584 @default.
- W3210529899 cites W3125436152 @default.
- W3210529899 cites W3125530513 @default.
- W3210529899 cites W3125564309 @default.
- W3210529899 cites W3125952890 @default.
- W3210529899 cites W3126110859 @default.
- W3210529899 cites W3195580025 @default.
- W3210529899 cites W4230219896 @default.
- W3210529899 cites W4253889179 @default.
- W3210529899 doi "https://doi.org/10.1111/jbfa.12572" @default.
- W3210529899 hasPublicationYear "2021" @default.
- W3210529899 type Work @default.
- W3210529899 sameAs 3210529899 @default.
- W3210529899 citedByCount "3" @default.
- W3210529899 countsByYear W32105298992019 @default.
- W3210529899 countsByYear W32105298992022 @default.
- W3210529899 crossrefType "journal-article" @default.
- W3210529899 hasAuthorship W3210529899A5016163878 @default.
- W3210529899 hasAuthorship W3210529899A5016588287 @default.
- W3210529899 hasAuthorship W3210529899A5050802584 @default.
- W3210529899 hasConcept C119857082 @default.
- W3210529899 hasConcept C121955636 @default.