HIGHLIGHTS
- who: Michael S. Luehlfing and collaborators from the College of Business, Louisiana Tech University, Ruston, LA, USA have published the paper: CEO Social Capital and the Value Relevance of Accounting Metrics, in the Journal: Risks 2023, 78 of /2023/
- what: Social capital may be deconstructed into informational and reputational effects and the authors report that social capital is a meaningful determinant of value relevance in both scenarios. In this regard, the authors focus on the CEO, since the CEO, as the top executive of the firm, is the most visible individual of the firm from . . .
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