This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

We present a systematic review of research conducted on culture in finance journals,
accompanied by bibliometric summary analysis. We summarize publication and citation …

Using hand‐collected biographical information on financial analysts from 1983 to 2011, we
find that analysts making forecasts on firms in industries related to their preanalyst …

Analysts strategically allocate more effort to portfolio firms that are relatively more important
to their careers. Thus, the other firms the analysts cover indirectly affect a firm's information …

We examine the formation and evolution of corporate risk culture, that is, the preferences
toward risk and uncertainty shared by a firm's leaders, as well as its effect on corporate …

We exploit variation in the cultural heritage across US CEOs who are the children or
grandchildren of immigrants to demonstrate that the cultural origins of CEOs matter for …

In business research, firm size is both ubiquitous and readily measured. Complexity, another
firm-related construct, is also relevant, but difficult to measure and not well-defined. As a …

We examine the role of cultural heritage in shaping US CEOs' attitudes toward uncertainty,
in the context of their corporate acquisition decisions. We find that CEOs with a more …

I ask whether machine learning (ML) algorithms improve the efficiency in lending without
compromising on equity in a credit environment where soft information dominates. I obtain …

Drawing on upper echelons theory, this study examines how the traditionality of family chief
executive officers (CEOs) influences the selection of their successors, and how this …