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首页> 外文期刊>Journal of Business Research >In search of responsible CEOs: The case of CEOs with non-profit experience
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In search of responsible CEOs: The case of CEOs with non-profit experience

机译：寻找负责任的CEO：具有非营利经验的CEO

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摘要

We advance, and test, two competing hypotheses that relate prior non-profit experience to mismanagement and/or negligence against the null of no relationship. The evidence supports the hypothesis that the bureaucratic and chaotic culture of many non-profits often attracts and/or molds individuals with subpar managerial habits. We find that firms headed by CEOs with non-profit experience are more likely to restate financial statements than other firms, even after controlling for variables that have been shown to affect restatements, and that the returns around announcements of class action securities litigation are more negative for firms with "non-profit" CEOs.
机译：我们提出并检验了两个相互竞争的假说，这些假说将先前的非营利经验与管理不善和/或疏忽无亲之事联系起来。证据支持以下假设：许多非营利组织的官僚和混乱文化经常吸引和/或塑造具有不良管理习惯的个人。我们发现，即使在控制了已表明会影响重述的变量之后，以非营利经验的CEO为首的公司也比其他公司更有可能重述财务报表，并且集体诉讼证券诉讼公告的收益更加负向适用于拥有“非营利”首席执行官的公司。

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