CEO Social Capital and the Value Relevance of Accounting Metrics
Equity investors value CEO social capital when pricing firm equity. When CEO social capital is high, the value relevance of the book value of equity declines, whereas the value relevance of earnings measures increases. Results are stronger for firms in high-tech industries where information asymmetr...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
MDPI AG
2023-04-01
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| coleção: | Risks |
| Assuntos: | |
| Acesso em linha: | https://www.mdpi.com/2227-9091/11/4/78 |
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