The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation [PDF]
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
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CEO origin, CEO tenure, and earnings quality: empirical evidence from Indonesia [PDF]
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 +2 more sources
Exploring the role of the CEO in innovation in life science R&D firms [PDF]
, 2013 In order for firms to remain competitive CEOs acknowledge the importance of innovation. In life science R&D firms scientists are crucial for innovation because they hold knowledge to create competitive new products. They are also known to fall outside
Rosier, Jan
core +7 more sources
CEO tenure and cost of debt [PDF]
, 2022 In this study, we investigate the relationship between CEO tenure and cost of debt. Using a sample of the FTSE All-Share Index firms listed on the London Stock Exchange for the period 2009 to 2018 and the ordinary least squares regression (OLS ...
Owusu, Andrews +12 more
core +2 more sources
CEO power and CSR‑linked compensation for corporate environmental responsibility: UK evidence [PDF]
, 2023 This paper examines how CEO power and CSR-linked compensation influences environmental performance. We investigate the role of CEO managerial power (proxied by CEO duality and the presence of executive directors on the board), and CEO legitimate power ...
Albitar, Khaldoon +2 more
core +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
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
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
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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