Results 11 to 20 of about 17,176 (265)

CEO power and CSR: the moderating role of CEO characteristics

open access: yesChina Accounting and Finance Review, 2023
The purpose of this study is to examine the moderating role of the characteristics of the chief executive officer (CEO) on the association between CEO power and corporate social responsibility (CSR) performance. This paper conducts multiple regression
Hsuan-Lien Chu   +2 more
doaj   +2 more sources

CEO characteristics and earnings management [PDF]

open access: yesAccounting, 2020
This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age ...
Saja Yousef Qawasmeh   +1 more
doaj   +2 more sources

CEO characteristics and earnings management: evidence from Indonesia

open access: yesManajemen dan Bisnis, 2021
The CEO has an important role as a decision maker in the company and is responsible for the company's performance. This study was conducted to measure the effect of CEO on earnings management in 495 samples of non-financial companies listed on the ...
Ameila Ameila, Rizky Eriandani
doaj   +3 more sources

THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE

open access: yesAssets: Jurnal Akuntansi dan Pendidikan, 2023
This study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable.
Anitaria Siregar, Khomsiyah Khomsiyah
doaj   +1 more source

Pengaruh karakteristik CEO terhadap kinerja bagian keuangan (akuntan) perusahaan

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
The company is one of the sectors that can be used to improve the Indonesian economy. Unfortunately, not all companies are in good health, especially in the financial sector.
Adanan Silaban   +1 more
doaj   +1 more source

The effect of CEO characteristics on financial leverage: findings from listed companies in Vietnam

open access: yesCogent Business & Management, 2021
The research is conducted with the goal of determining the influence of CEO characteristics, including CEO experience, on the financial leverage of listed companies in Vietnam. Financial leverage is among the vital financial policies for any business.
Nguyen Minh Ha   +2 more
doaj   +1 more source

The Mechanisms of Chief Executive Officer Characteristics and Corporate Social Responsibility Reporting: Evidence From Chinese-Listed Firms

open access: yesFrontiers in Psychology, 2022
Corporate social responsibility (CSR) strategy hinges largely on the CEO characteristics in the context of an emerging market. Based on a sample of 16,144 firm-year observations obtained from 1,370 unique Chinese-listed firms, which whether voluntarily ...
Xingxin Zhao   +5 more
doaj   +1 more source

The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia [PDF]

open access: yesAccounting, 2021
The purpose of this paper is to examine the effect of some demographic characteristics of the Chief Executive Officer (CEO) on Financial Reporting Timeliness (FRT) in Saudi Arabia.
Borgi, Hela   +2 more
doaj   +1 more source

Gender differences in paediatric hospital chief executive officer compensation

open access: yesBMJ Paediatrics Open, 2022
Though there is a well-established gender pay gap in medicine, studies on compensation disparities between women and men chief executive officers (CEO) showed mixed results.
Dustin D French   +3 more
doaj   +1 more source

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

open access: yesCogent Business & Management, 2023
This research uses accrual and real earnings management strategies in an emerging economy to evaluate how CEO characteristics (i.e. CEO nationality, duality, and compensation) affect earnings management and how the COVID-19 pandemic modifies this ...
Mohammad Helal Uddin
doaj   +1 more source

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