Business: Theory and Practice, 2023 Organizations can use enterprise risk management disclosures to share financial and non-financial risk information with external stakeholders. Chief Executive Officer (CEO) has a key role in enterprise risk management.
Rina Trisnawati +2 more
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CEO attributes, board independence, and real earnings management: Evidence from Nigeria
Cogent Business & Management, 2023 Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence of an ...
Auwalu Musa +2 more
doaj +1 more source
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 +1 more source
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
Binus Business Review, 2020 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
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business ...
Poppy Nurmayanti +2 more
doaj +1 more source
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
openaire +2 more sources
Board mechanisms and Malaysian Family Companies' Performance [PDF]
, 2011 Many overseas studies discussed the topic of corporate governance and performance in family companies, however, few studies have been conducted in Malaysia.
Ayoib Che Ahmad,, Noor Afza Amran,
core +2 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 +1 more source
(WP 2011-01) It Takes Two: The Incidence and Effectiveness of co-CEOs [PDF]
, 2011 This study examines the phenomenon of co-CEOs within publicly traded firms. Although shared executive leadership is not widespread, it occurs within some very prominent firms.
Adams +41 more
core +2 more sources
The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 This research aims to investigate the impact of the geographical proximity of institutional owners on corporate social responsibility (CSR) disclosure while considering the moderating role of corporate governance mechanisms.
Yasaman Nikparast, Ameneh Bazrafshan
doaj +1 more source