Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
doaj +1 more source
Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia
The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010–2019. The findings suggest that
Iman Harymawan +5 more
doaj +1 more source
Are CEOs Different? Characteristics of Top Managers [PDF]
We use a data set of over 2,600 executive assessments to study thirty individual characteristics of candidates for top executive positions – CEO, CFO, COO and others. Candidate characteristics can be classified by four primary factors: general ability, execution skills, charisma and strategic skills.
Kaplan, Steven N., Sørensen, Morten
openaire +4 more sources
CEO characteristics, firm reputation and firm performance after merger and acquisition
This study examine the impact of Firm reputation and CEO Characteristics toward firm performance after corporate action acquisition and merger. This study also examines how CEO characteristics mediates firm reputation to maximize firm performance after ...
Edi, Yuswar Z. Basri, Willy Arafah
doaj +1 more source
Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms [PDF]
Research Question: How do CEO characteristics affect corporate tax avoidance level? Motivation: Few studies have addressed this topic in the French context.
Anissa Dakhli, Zouhaira Khelil
doaj +1 more source
Does CEO profile affect firm financial performance? A study of French firms [PDF]
Research Question: How do CEO characteristics affect firm financial performance, based on ROA, Tobin’s Q, and MTB? Motivation: In fact, it is important to study the different characteristics of the CEO, which can affect firm financial performance in the
Dhouha Bouaziz, Anis Jarboui
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Chief executive officer characteristics and discretionary accruals in an emerging economy
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh +3 more
doaj +1 more source
DO CEO CHARACTERISTICS AND WOMEN ON BOARDS DRIVE EARNINGS MANAGEMENT?
Abstrak – Apakah Karakteristik CEO dan Posisi Pemimpin Wanita Memicu Manajemen Laba? Tujuan Utama – Penelitian ini menginvestigasi bagaimana karakteristik chief executive officer (CEO) dan pemimpin wanita berdampak pada manajemen laba.
Fivi Anggraini, Riska Gustivani
doaj +1 more source
Which CEO Characteristics and Abilities Matter? [PDF]
ABSTRACTWe exploit a unique data set to study individual characteristics of CEO candidates for companies involved in buyout and venture capital transactions and relate these characteristics to subsequent corporate performance. CEO candidates vary along two primary dimensions: one that captures general ability and another that contrasts communication ...
Steven N. Kaplan +2 more
openaire +2 more sources
CEO attributes and firm performance: Evidence from companies listed on Ho Chi Minh Stock Exchange
This study conducted on HOSE-listed companies for the period 2016–2020 examines the influence of chief executive officer (CEO) attributes on company performance. The System GMM methodology is applied to estimate and test dynamic panel data models.
Dzung Viet Nguyen +2 more
doaj +1 more source

