Results 11 to 20 of about 4,194 (234)
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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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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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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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
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
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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
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IFRS adoption and real earnings management in Bangladesh: The role of board characteristics
Cogent Business & Management, 2022 The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide.
Mohammad Tariq Hasan +4 more
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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