Pengaruh entrenchment effect terhadap kualitas audit dan peran efektivitas komite audit
Jurnal Akuntansi dan Auditing Indonesia, 2016 Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit.
Herlina Tri Utami, Vera Diyanty
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Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions [PDF]
Journal of Economics, Business & Accountancy Ventura, 2017 This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates.
Dayinta Ayuningtyas, Vera Diyanty
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JAS (Jurnal Akuntansi Syariah), 2022 Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality.
Eggita Wahyu Amalia, Justita Dura
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Management Entrenchment, Firm Characteristics and Earnings Management Of Conglomerate Companies In Nigeria [PDF]
Jurnal Administrasi Bisnis, 2020 Sometimes the rivalry between shareholders and management is an indication of the level of entrenchment within the corporate environment. Managers are believed to routinely manipulate earnings in order to mislead shareholders about their company's actual
Temitope Olamide Fagbemi +2 more
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Does the CEO’s entrenchment affect the financial communication quality? Empirical evidence from France [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the impact of the CEO’s entrenchment on the financial communication quality in the French context? otivation: In fact, it is important to study the different characteristics of the CEO, which can facilitate the entrenchment ...
Dhouha Bouaziz, Anis Jarboui
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Management Characteristics and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange ...
Maryam Seifzadeh +4 more
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Concomitant of inside-shareholding, group affiliation and firm value: evidence from Pakistan
Business: Theory and Practice, 2021 The present study inspects the comparative effects of inside shareholding on firm value for group-affiliated firms and non-group-affiliated firms in Pakistan.
Waseemullah +4 more
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CEO Power, Family Ownership and Audit Fees: Analysis of Alignment and Entrenchment Theories [PDF]
مطالعات تجربی حسابداری مالی, 2021 According to the of alignment and entrenchment theories, the CEO power may lead to a reduction audit fees by increasing the earning quality and reducing audit risk, or through opportunistic earnings management and fraudulent financial reporting can lead ...
Roohollah Arab +3 more
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Real Earnings Management in Family-Affiliated Firms: Empirical Evidence from Malaysia
Asian Journal of Accounting Perspectives, 2019 Research aim: This paper examines the effects of size and complex structure of family-affiliated business groups on Real Earnings Management (REM) practices in Malaysian listed firms.
Wan Nadiah Wan Abdul Rahman +1 more
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Entrenchment effects in code-mixing: individual differences in German-English bilingual children
Cognitive Linguistics, 2021 AbstractFollowing a usage-based approach to language acquisition, lexically specific patterns are considered to be important building blocks for language productivity and feature heavily both in child-directed speech and in the early speech of children (Arnon, Inbal & Morten H. Christiansen. 2017. The role of multiword building blocks in explaining
Endesfelder Quick, Antje +2 more
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