Results 11 to 20 of about 4,632 (269)
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
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Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms [PDF]
Contabilitate şi Informatică de GestiuneResearch 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 +3 more sources
How Does Financial Expertise Moderate the Influence of Local CEOs on Tax Avoidance?
Journal of Applied Accounting and TaxationThis research investigates the impact of local CEOs on tax avoidance, considering how CEO financial expertise moderates this influence. Utilizing data from 665 observations of non-financial firms listed on the Indonesia Stock Exchange between 2018 and 2021, the study employs moderated regression analysis (MRA) to assess its hypotheses.
Rodhiyah Rodhiyah +2 more
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CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA
Gusau Journal of Accounting and FinanceThis study investigates the connection between the CEO characteristics and the quality of financial reporting in Nigerian consumer goods companies. Data used was from the annual report of 10 consumer goods firms listed in the Nigeria Stock Exchange from
Nkiru Philomena Okika +2 more
doaj +2 more sources
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
doaj +1 more source
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
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
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
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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