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
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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
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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
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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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Chief executive officer characteristics and discretionary accruals in an emerging economy
Cogent Business & Management, 2022 The main aim of the current study is to examine the effect of Chief Executive Officer (CEO) characteristics on earnings management proxied by discretionary accruals. The study used 1,957 firm-year observations listed in Bursa Malaysia for the period from
Marwan Altarawneh +3 more
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Heliyon, 2023 This study aimed to investigate the effect of board characteristics on information asymmetry as well as examining whether the disclosure environment moderates the association between board structure and the information asymmetry of listed firms in the UK.
Abdulateif A. Almulhim
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CEO characteristics and earnings management [PDF]
Accounting, 2020 This study investigates the association between the CEO characteristics and EM practices of non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations from 2010 to 2018, four characteristics were examined: tenure, age ...
Saja Yousef Qawasmeh +1 more
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International Journal of Financial Studies, 2023 This paper explores the moderating role of family ownership in the relationship between board diversity and financial performance. The study sampled data of 98 Saudi non-financial companies from 2012 to 2021.
Ayman Hassan Bazhair +1 more
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The Relationship between Corporate Governance and Volatility of Profit and Loss Components [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the relationship between corporate governance and the volatility of profit and loss components in companies listed on the Tehran Stock Exchange. This paper's statistical population includes 129 listed companies on the
Maryam Seifzadeh
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Does CEO profile affect firm financial performance? A study of French firms [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: How do CEO characteristics affect firm financial performance, based on ROA, Tobin’s Q, and MTB? Motivation: In fact, it is important to study the different characteristics of the CEO, which can affect firm financial performance in the
Dhouha Bouaziz, Anis Jarboui
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