Results of the outcomes of BED
| Category | Positive | Negative | Non-significant |
|---|---|---|---|
| (+) | (−) | (±) | |
| Corporate financial outcomes | |||
| Accounting performance | 23 | 2 | 9 |
| Stock market performance | 4 | 1 | 0 |
| Earnings management | 0 | 2 | 1 |
| Earnings quality | 3 | 0 | 0 |
| Audit quality | 5 | 0 | 2 |
| M&A | 0 | 1 | 1 |
| Compensation | 4 | 1 | 3 |
| Firm innovation and channels | 6 | 0 | 0 |
| Financial statement fraud | 0 | 0 | 1 |
| Dividend policy | 2 | 1 | 1 |
| Risk-taking | 1 | 2 | 2 |
| Product management | 1 | 0 | 0 |
| Intellectual capital performance | 1 | 0 | 0 |
| CEO turnover | 0 | 0 | 1 |
| Corporate non-financial outcomes CSR | 8 | 1 | 1 |
| Corporate disclosure | 6 | 2 | 1 |
| DEI initiatives | 7 | 0 | 0 |
| Corporate governance practices | 3 | 1 | 1 |
| Firm reputation | 1 | 0 | 0 |
| Human resources | 1 | 0 | 0 |
| Sustainability reporting | 3 | 0 | 1 |
| Category | Positive | Negative | Non-significant |
|---|---|---|---|
| (+) | (−) | (±) | |
| Accounting performance | 23 | 2 | 9 |
| Stock market performance | 4 | 1 | 0 |
| Earnings management | 0 | 2 | 1 |
| Earnings quality | 3 | 0 | 0 |
| Audit quality | 5 | 0 | 2 |
| M&A | 0 | 1 | 1 |
| Compensation | 4 | 1 | 3 |
| Firm innovation and channels | 6 | 0 | 0 |
| Financial statement fraud | 0 | 0 | 1 |
| Dividend policy | 2 | 1 | 1 |
| Risk-taking | 1 | 2 | 2 |
| Product management | 1 | 0 | 0 |
| Intellectual capital performance | 1 | 0 | 0 |
| CEO turnover | 0 | 0 | 1 |
| 8 | 1 | 1 | |
| Corporate disclosure | 6 | 2 | 1 |
| DEI initiatives | 7 | 0 | 0 |
| Corporate governance practices | 3 | 1 | 1 |
| Firm reputation | 1 | 0 | 0 |
| Human resources | 1 | 0 | 0 |
| Sustainability reporting | 3 | 0 | 1 |
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