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Boards of Directors' short-term perceptions and evidence of managerial short-termism in the UK

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Author Info
Istemi S. Demirag
Abstract

Some researchers argue that capital market pressures are increasingly directed towards short-term performance evaluation of managers and their operations; others deny this. However, the crucial issue, it is argued in this paper, is managers' perceptions of this: for if they perceive capital markets as short-termist, they will behave in a short-term manner. This paper begins by offering a theoretical model for studying the effects of management perceptions on short-term behaviour of firms. Five hypotheses were developed and tested. The hypotheses related to the degree of short-term performance pressures as perceived by the boards of directors and the degree of emphasis their companies put on short-term financial control measures in determining R&D budgets. All the five hypotheses were supported, and the results were explained through the 'model'. These results support the view that perceived short-term pressures influence firms' decisions to retain or adopt 'Financial Control' management styles in their R&D budget determination. They also show that perceptions are a valuable theoretical construct in exploring short-term behaviour in firms' Research and Development and related innovation activities.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal The European Journal of Finance.

Volume (Year): 4 (1998)
Issue (Month): 3 (September)
Pages: 195-211
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Handle: RePEc:taf:eurjfi:v:4:y:1998:i:3:p:195-211

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Related research
Keywords: Corporate Governance Short-TERMISM Management Perceptions Management Control Research Development Budgets;

References listed on IDEAS
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  1. Kenneth A. Froot & Andre F. Perold & Jeremy C. Stein, 1992. "Shareholder Trading Practices And Corporate Investment Horizons," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(2), pages 42-58. [Downloadable!] (restricted)
  2. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310. [Downloadable!] (restricted)
  3. Michael E. Porter, 1992. "Capital Choices: Changing The Way America Invests In Industry," Journal of Applied Corporate Finance, Morgan Stanley, vol. 5(2), pages 4-16. [Downloadable!] (restricted)
  4. Miles, David, 1995. "Testing for Short Termism in the UK Stock Market: A Reply," Economic Journal, Royal Economic Society, vol. 105(432), pages 1224-27, September. [Downloadable!] (restricted)
  5. Benartzi, Shlomo & Thaler, Richard H, 1995. "Myopic Loss Aversion and the Equity Premium Puzzle," The Quarterly Journal of Economics, MIT Press, vol. 110(1), pages 73-92, February. [Downloadable!] (restricted)
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  6. David Miles, . "Testing for short-termism in the UK stock market," Bank of England working papers 4, Bank of England.
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  7. Stein, Jeremy C, 1989. "Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior," The Quarterly Journal of Economics, MIT Press, vol. 104(4), pages 655-69, November. [Downloadable!] (restricted)
  8. Kenneth A. Froot & Andre F. Perold & Jeremy C. Stein, 1991. "Shareholder Trading Practices and Corporate Investment Horizons," NBER Working Papers 3638, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  9. McConnell, John J. & Muscarella, Chris J., 1985. "Corporate capital expenditure decisions and the market value of the firm," Journal of Financial Economics, Elsevier, vol. 14(3), pages 399-422, September. [Downloadable!] (restricted)
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