CEO beauty and management guidance

Guo, Jun; Kim, Jung Yeun; Kim, Sung‐Soo; Zhou, Nan

doi:10.1108/ara-09-2021-0174

Cited by 3 publications

(4 citation statements)

References 95 publications

(162 reference statements)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Our findings provide an avenue for future research. Current studies show that chief executive officer (CEO) characteristics significantly influence the disclosure of accounting information (Baik et al ., 2011; Guo et al ., 2022; Yan et al ., 2021; Luo and Zhou, 2017). Future studies can look at whether these CEO characteristics have any moderating effect on the relationship between GMA and the quality, quantity and timing of accounting disclosures.…”

Section: Discussionmentioning

confidence: 99%

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news

Asthana

Kalelkar

2023

ARA

View full text Add to dashboard Cite

PurposeThis paper's purpose was to examine the impact of geomagnetic activity (GMA) on the timing and valuation of earnings information disclosed by firms every quarter.Design/methodology/approachThe authors start the analyses with a sample of 112,669 client firms from 1989 to 2018. To analyze the impact of GMA on the earnings response coefficient (ERC), the authors use the three-day cumulative abnormal returns and cumulative abnormal returns for the extended post-earnings announcement window [2, 75] as the dependent variables. The authors interact unexpected earnings (UE) with the C9 Index, an index commonly used to measure GMA and study how GMA affects the pricing of new public information. To examine the effect of GMA on the timing of disclosure of earnings news, the authors regress a variant of the GMA index on the propensity to disclose bad earnings news.FindingsThe authors find significantly lower earnings response coefficients during periods of high GMA. This effect is permanent and stock prices do not correctly incorporate the implications of earnings information over time. The authors also show that managerial behavior is affected by GMA as well and the managers are more (less) likely to release bad (good) news during periods of higher activity. Finally, the authors also find that in situations where stakeholders are likely to rely on modern technology that depends minimally on humans, the adverse impact of GMA on the pricing of earnings information is mitigated.Originality/valueThe literature on the effect of GMA on the capital market is very limited and focuses primarily on stock returns, while the behavioral finance literature focuses on circumstances like weather, temperature and sporting outcome to study how the investors' mood affects their capital market behavior. The authors add to both the literature by investigating how GMA influences investors' and managers' behaviors in the capital market.

show abstract

Section: Discussionmentioning

confidence: 99%

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news

Asthana

Kalelkar

2023

ARA

View full text Add to dashboard Cite

show abstract

“…The core idea of deep residual learning is to introduce residual connections (also known as skip connections). As deep residual networks, such learning system can be abbreviated as ResNet [46][47][48][49][50][51] We chose ResNet-50 as the backbone of our learning system and will compare its performance with ResNet-18 and ResNeXt-50 at the end of Section 3. That is, the first residual block consists of three residual units, each of which consists of three convolutional layers.…”

Section: Deep Residual Learningmentioning

confidence: 99%

A Novel Deep Neural Network for Facial Beauty Improvement

Xiao-Xiao Ge,

Wen-Feng Wang

2024

Journal of Computers

View full text Add to dashboard Cite

<p>This study delves into how to combine deep learning and fuzzy logic reasoning to evaluate facial aesthetics and provide targeted makeup recommendations. To further optimize the prediction results, we adopted the BLS method to correct the prediction residuals generated by ResNet-50. Specifically, the predicted appearance score can be expressed as score = p + δ, where p is the predicted result and δ represents the predicted residual of the system. After determining the beauty rating, we further studied four different makeup combinations (x1, x2, x3, x4). Moreover, we introduced fuzzy logic reasoning, defined fuzzy sets and fuzzy relationships, and established membership matrices for each makeup combination. The results of these fuzzy logical reasoning allow us to set a value range of m, n for each makeup method. Based on these reasoning results, we have come up with makeup recommendations for different facial aesthetics. Performance our system with the data collected from internet (accuracy of the calculation = 93.26%), from one volunteer (accuracy of the calculation = 98.14%) and from the both with different makeup skills (accuracy of the calculation = 95.63%) demonstrated that the visual sensing problem is feasible and will be a novel direction for the related engineering applications.</p> <p> </p>

show abstract

“…A number of studies have focused on the facial images of companies' top officials and their impact on organisational performances [for example, Jia et al (2014) on CEOs' facial masculinity and measurement of overconfidence; Hsieh et al (2020) on CFO's facial trustworthiness and its impact on audit fees and audit tenures; Kim et al (2021) on CEO's beauty and compensation difference; Li et al (2020) on analysts' facial beauty and their performance; Guo et al (2022) on facially attractive CEOs and issuing management forecasts]. However, these studies used quantitative research methods focusing only on photograph (e.g.…”

Section: Ara 312mentioning

confidence: 99%

“…(2021) on CEO's beauty and compensation difference; Li et al . (2020) on analysts' facial beauty and their performance; Guo et al . (2022) on facially attractive CEOs and issuing management forecasts].…”

Section: Literature Reviewmentioning

confidence: 99%

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Momin

Ahmed

Liu

2022

ARA

View full text Add to dashboard Cite

PurposeThe purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed companies through their standalone sustainability reports.Design/methodology/approachUsing the impression management theoretical framework and Barthes' conceptions of denotation and connotation, the study seeks to examine the way visuals, such as photos, tables and figures, are used to convey symbolic sustainability messages and information. The content analysis method was used to analyse 1,064 visuals from 20 New Zealand Stock Exchange listed companies' standalone sustainability reports for 2017.FindingsThe authors observe variations in the use of visuals to convey messages about sustainability and the appeal of these visuals to readers in the process of creating a symbolic sustainability message. While photos focus on emotions as their main method of impression management, tables and figures focus on the logical link between readers and a positive sustainability message.Research limitations/implicationsThe study adds to the impression management theory work that companies use a combination of photos, tables and figures in communicating symbolic positive sustainability messages. The insights inform the corporate culture of the use of visuals and the effect of future reporting practices regarding sustainability information in New Zealand and globally.Originality/valueUnlike other studies on sustainability reporting, we contend that a company uses a combination of visuals to create impressions that include not only positive but also negative and neutral sustainability messages.

show abstract

CEO beauty and management guidance

Cited by 3 publications

References 95 publications

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news

A Novel Deep Neural Network for Facial Beauty Improvement

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective

Contact Info

Product

Resources

About