Results 1 to 10 of about 1,765 (161)
Chemical Engineering Transactions, 2017 Chemical industry is the industrial foundation of our country. The corporate social responsibility and earnings management are the hot topics in the field of chemical industry and accounting.
Bin Wang
doaj +2 more sources
The Effect of Management Entrenchment on the Equity Capital in Iran [PDF]
Pakistan Journal of Commerce and Social Sciences, 2013 Managerial Entrenchment means that management control a significant portion of the equity in the firm and his/her actions is inconsistent with maximizing aim of the Institute.
Somayeh Baratiyan, Mahdi Salehi
doaj +2 more sources
The Effect of the Board Characteristics and Management Entrenchment on Firm Diversification Strategy [PDF]
راهبرد مدیریت مالی, 2017 The purpose of this paper is to examine the effect of the board characteristics and the management entrenchment on the diversification strategy at firms listed in Tehran Stock Exchange. In this regard, 110 companies were selected for the period 2008-2014.
Vahid Taghizadeh Khanqah, Mehdi Zeinali
doaj +2 more sources
Evidence on managerial entrenchment effects on firm value
International Journal of Financial Services Management, 2013 We investigate managerial entrenchment effects on firm value. Conditioning investment and Research and Development (R&D) spending on a managerial entrenchment indicator, we find that under managerial entrenchment investment and spending tend to be higher.
Bernard Ben Sita, Abdallah Dah
exaly +3 more sources
Effectiveness of monitoring, managerial entrenchment, and corporate cash holdings [PDF]
Journal of Corporate Finance, 2022 We develop a dynamic model of a firm in which cash management is partially delegated to a self-interested manager. Shareholders trade off the cost of dismissing the manager with the cost of managerial discretion over the use of liquid funds. An improvement in corporate governance quality may have a positive or a negative effect on levels and values of ...
Panagiotis Couzoff +2 more
openaire +3 more sources
The Moderating Effect of Management Entrenchment on the Relationship between Dividend and Debt Policy with Investor Sentiment [PDF]
مطالعات تجربی حسابداری مالی, 2023 Investor Sentiment often stem from held-up beliefs or information unrelated to stock value and can lead to extreme reactions or low reactions to good or bad news in stock valuation.
mandana taheri, Mahtab Jafari
doaj +1 more source
The impact of managerial ownership on audit fees: Evidence from Portugal and Spain
Cogent Economics & Finance, 2023 This study examines the impact of managerial ownership on audit fees in a context of concentrated ownership and poor investor protection. Using samples of Portuguese and Spanish listed companies for the period 2010–2021, the results of this research ...
Sandra Alves
doaj +1 more source
Incentive and entrenchment effects in European ownership [PDF]
Journal of Banking & Finance, 2010 In a large sample of European firms we analyze the value discount associated with disproportional ownership structures first documented by Claessens et al. (2002). Consistent with a theoretical model of incentive and entrenchment effects, we find higher value discount in family firms, in firms with low cash flow concentration, and in industries with ...
Bennedsen, Morten, Nielsen, Kasper
openaire +3 more sources
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance (P. 167-180)
International Research Journal of Business Studies, 2017 The objective of this study is to analyze the entrenchment effect of controlling shareholder on tax avoidance, as well as looking at the role of family ownership, commissioner effectiveness, audit committee effectiveness and external audit quality.
Masripah Masripah +2 more
doaj +3 more sources
PERAN ENTRENCHMENT EFFECT DARI KONSENTRASI KEPEMILIKAN UNTUK PENINGKATAN KUALITAS LABA [PDF]
Jurnal Akuntansi Multiparadigma, 2020 : Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings ...
Yessy Aryanti Lestari, Zahroh Naimah
doaj +1 more source