Results 11 to 20 of about 3,987 (136)
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2020 This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research
Nurlisa Afriliana, Nita Erika Ariani
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Can enhanced CSR quality reduce the cost of debt capital? An empirical analysis of CEO expertise and non-financial reporting practices in China [PDF]
Investment Management and Financial InnovationsThis study aims to investigate whether stockholders and creditors place a positive value on corporate social responsibility (CSR) information disclosure when making decisions about providing financing to firms, thereby influencing their investment choices. Utilizing data from the China Stock Market & Accounting Research Database (CSMAR) and
Oleh Pasko +4 more
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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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The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia [PDF]
Accounting, 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
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Effect of CEO Characteristics and Financial Performance of Listed Consumer Goods Firms in Nigeria [PDF]
International Journal of Management, Accounting and Economics, 2023 The study examines the effect of chief executive officers (CEO) Characteristics on the financial performance of listed fast moving consumer goods firms in Nigeria from 2013 to 2022. The study used a sample size of thirteen (13).
Mohammed Kauji, Shehu Usman, Saidu Adamu
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The Relationship between the Audit Outputs and Managerial Entrenchment [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study investigates the relationship between audit outputs (including audit quality, type of opinion, audit fee, and timeliness) and managerial entrenchment in firms listed on the Tehran Stock Exchange.
Hamideh Nazaridavaji +1 more
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Relationship Between CEO Power and Firm Value: Evidence from Indonesian Non-Financial Companies
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period.
Kharisma Elfianda Hamidlal +1 more
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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
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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
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