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Keywords: Risk-taking
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–16.
Published: 07 July 2026
...Leon Chan; Yushi Tian; Aner Zhou Purpose This study investigates how CEO gender (male vs. female) and business strategy (risk-taking vs. risk-averse) jointly influence individual investors’ evaluations of the strategy and their willingness to invest. Additionally, it examines whether the joint...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 20 June 2025
...—are used to address potential endogeneity issues, validating the causal impact of collectivism on digitalization. Findings Our findings reveal that collectivism promotes digitalization through enhanced intra-organizational cooperation, increased risk-taking capacity, and forward-looking perspectives...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (4): 815–835.
Published: 27 March 2024
... discussion and analysis (MD&A) documents and then utilises the constructed pressure indicator to explore the relationship between competitive pressure and corporate risk-taking behaviours amongst firms of different sizes. Findings We find that firm sizes are positively associated with their risk...
