CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance

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RAHNAMAY ROODPOSHTI FRAYDOON; Zandi Anahita

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2022 | Volume:10 | Issue:40 Page(s): 5-26

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Information Journal Paper

Title

CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance

Author(s)

RAHNAMAY ROODPOSHTI FRAYDOON | Zandi Anahita | Issue Writer Certificate

Keywords

Systematic Risk

Idiosyncratic Risk

Performance

Behavioral Agency Model

Female Managers

Abstract

Objective: The aim of this paper is to develop a behavioral representation model by focusing on the moderating role of Female Managers on the relationship between risktaking motivations and risk“ systematic vs idiosyncratic” and Performance outcomes. Methods: This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2012-2018. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Results: The results of the first hypothesis show that the effect of the interactive role of Female Managers on the relationship between delta and non-Systematic Risk is negative and significant compared to Systematic Risk relationships. The results of the second hypothesis also show that Female Managers have a direct impact on the relationship between voluntary incentives for managers (Delta) and company Performance. Conclusion: The results suggest a very conservative, risk-averse situation for Female Managers when they are given optional incentives for idiosyncratic (firm-specific) risk. Also, the results confirm that Female Managers are less likely to face areas of Systematic Risk, although more conservative, but lead to increased company Performance.

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APA: Copy

RAHNAMAY ROODPOSHTI, FRAYDOON, & Zandi, Anahita. (2022). CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(40 ), 5-26. SID. https://sid.ir/paper/965350/en

Vancouver: Copy

RAHNAMAY ROODPOSHTI FRAYDOON, Zandi Anahita. CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2022;10(40 ):5-26. Available from: https://sid.ir/paper/965350/en

IEEE: Copy

FRAYDOON RAHNAMAY ROODPOSHTI, and Anahita Zandi, “CEO Risk-Taking Incentives and and gender from the behavioral agency model perspective Implications for risk and performance,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 40 , pp. 5–26, 2022, [Online]. Available: https://sid.ir/paper/965350/en

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