Results 11 to 20 of about 1,306 (217)
PRESIDENT DIRECTOR TENURE AND EARNINGS MANAGEMENT
Jurnal Akuntansi Indonesia, 2016 CEO tenure related of earnings management. This study also examine whether the earnings management are differencebetween early CEO tenure and final CEO tenure.
Hetty Muniroh
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
doaj +1 more source
CEO foreign experience and firm performance: does CEO tenure matter?
Tạp chí Khoa học và Công nghệ, 2023 The study examines the impact of CEO foreign experience on firm performance and the effect of CEO tenure on this relation in the Vietnamese market. Using a unique, hand-collected dataset of non-financial firms listed on the Ho Chi Minh stock exchange ...
Nguyen Thanh Huong, Ha Phuoc Vu
doaj +1 more source
Impact of CEO cultural background on internal control quality: Evidence from Cameroon
Cogent Business & Management, 2023 This research examines the relationship which exists between the CEO’s cultural background and firm’s internal control quality. It further investigates whether CEO duality, board size, and CEO tenure moderate this relationship.
Tchuiendem Nelly Joel +2 more
doaj +1 more source
Data of CEO power, chair-CEO age dissimilarity and pay gap of Chinese listed firms
Data in Brief, 2020 This data describes the raw and processed information such as salary, power, and age of the CEO and the chairman between 2009 and 2018 in China's listed firms. The data set contains the data of variables based on the characteristic of the firm, personal,
Jiajun ZHU, Jing GAO, Hongping TAN
doaj +1 more source
Earnings Quality and CEO Tenure [PDF]
پژوهشهای تجربی حسابداری, 2015 This study is aimed to examine the relation between earning quality and CEO Tenure of 83 firms listed in the Tehran Stock Exchange during 2004-2009. To test the hypothesis, Bal & shivakumar model of accruals as well as Basu model have been used. Findings
AHMAD AHMADPOR +2 more
doaj +1 more source
Bank Ownership, Board Characteristics and Performance: Evidence from Commercial Banks in India
International Journal of Financial Studies, 2018 We study the effect of board governance in state-owned and private banks by undertaking a study of commercial banks in India that has both bank groups.
Jayati Sarkar, Subrata Sarkar
doaj +1 more source
CEOs’ Decision-making Power and Stock Price Crash Risk: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2018 The aim of the current paper is to examine whether the chief executive officer’s (CEOs’) decision-making power effects stock price crash risk. Using an index that encompasses CEO duality, ownership power and CEO tenure as the sources of CEO power and ...
Hamid Zarei +3 more
doaj +1 more source
CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia
SHS Web of Conferences, 2017 This study examines whether CEO origin and tenure affect earnings quality. Using firms listed in the Indonesia Stock Exchange between 2012 and 2014, we provide evidence that firms with insider CEOs report earnings of higher quality relative to those with
Nurmayanti M Poppy, Rakhman Fu’ad
doaj +1 more source
Jurnal Ilmu Keuangan dan PerbankanThis study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources.
Diyah Santi Hariyani +2 more
doaj +1 more source