Results 1 to 10 of about 140,637 (284)
Are CEO experience and financial expertise associated with financial restatements?
Revista de Contabilidad: Spanish Accounting Review, 2021 This study examines whether and how Chief Executive Officer (CEO) experience and financial expertise affect financial restatements (FR) by investigating a sample of Iranian listed companies from 2008 to 2017.
Zabihollah Rezaee +2 more
doaj +5 more sources
GENDER DIVERSITY, FINANCIAL EXPERTISE, CEO DUALITY AND FIRM PERFORMANCE
Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2022 This study aims to examine gender diversity, financial expertise, CEO duality on company performance in Indonesia. The author uses panel data testing with three years starting from 2018 - 2020 using STATA software.
Agung Prasetyo Nugroho Wicaksono
doaj +4 more sources
The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj +3 more sources
Audit committee financial expertise and real earnings management via accretive repurchases: does CEO power matter? [PDF]
Humanities & Social Sciences CommunicationsThis study investigates the association between audit committees’ (ACs) financial expertise and the implementation of accretive repurchases as a strategic method for real earnings management (REM).
Abdulsalam Saad Alquhaif +1 more
doaj +3 more sources
Atestasi : Jurnal Ilmiah Akuntansi, 2023 The purpose of this research is to examine the influence of the personal characteristics of the chief executive officer (CEO) on the performance of commercial banks in Indonesia. In addition, it also analyzes the nonlinear relationship of CEO power, CEO founder, CEO financial expertise, CEO ownership, and CEO tenure to bank performance.
Luqman Hakim, Mitsalina Tantri
openaire +3 more sources
Moderating role of CEO expertise on the relationship between capital structure and financial reporting timeliness of Saudi-listed companies [PDF]
PLoS ONEHamid Ghazi H Sulimany +4 more
doaj +3 more sources
Jurnal Ilmiah Universitas Batanghari Jambi, 2023 This study aims to determine the effect of gender diversity, expertise diversity, CEO duality, and board size on predictions of financial distress in retail and primary goods sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Rexy Regina Dwi Chantika Rosadi +1 more
openaire +3 more sources
JAE (JURNAL AKUNTANSI DAN EKONOMI), 2022 Ketepatan waktu dalam menyajikan laporan keuangan merupakan hal penting bagi perusahaan dalam peningkatan kualitasnya. Semakin lama waktu yang diperlukan dalam pengauditan dan penyajian laporan keuangan maka perusahaan dianggap tidak mampu mengelolanya dengan baik.
Silitonga, Eunike Riahna +1 more
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Jurnal Akuntansi Profesi, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh CEO financial expertise, audit committee financial expertise, dan financial distress terhadap audit delay pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Jenis penelitian pada penelitian ini adalah kuantitatif.
Putu Sephia Paramitha, Gede Adi Yuniarta
openaire +3 more sources
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise [PDF]
The Accounting Review, 2014 ABSTRACT Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to carry out such manipulative ...
Sudarshan Jayaraman, Todd Milbourn
openaire +2 more sources