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The Relationship between Management Entrenchment and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study aims to assess the relationship between management entrenchment and audit opinion shopping in listed firms on the Tehran Stock Exchange. In other words, this paper attempts to figure out whether management entrenchment can contribute to
Afsaneh Lotfi
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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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Managerial entrenchment and earnings management [PDF]
Journal of Accounting and Public Policy, 2017 Agency theorists have long contended that managerial entrenchment is detrimental for shareholders, because it protects managers from the discipline of corporate governance. However, as a competing hypothesis, we argue that entrenchment can also provide benefits for the firm’s owners: it leads managers to be less myopic in managing earnings to meet ...
Fabrizio Di Meo +2 more
exaly +4 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
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The trilogy between CEO overpower, green credit, and core competence: Evidence from commercial banks in Vietnam [PDF]
Heliyon, 2023 This paper investigates the interconnection between Chief Executive Officer (CEO) power, green credit, and core competence of commercial banks in Vietnam. Our data sample consists of 373 annual observations from 2010 to 2021.
Khoa Dang Duong +3 more
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The Organisational Ties in the Perception of the Management: Commitment, Entrenchment and Consent
RAC: Revista de Administração Contemporânea, 2020 Objective: this study aimed to analyse the perception of the ties of commitment, entrenchment and consent of the worker with the organisation, exploring their distinctive factors and their meaning for the management.
Gean Carlos Tomazzoni +3 more
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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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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
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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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Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2021 The purposes of this study is to investigate the impact of firm characteristics, firm performances, and management entrenchment on earnings management by using firms registered on Bursa Efek Indonesia for the period 2015-2019.
Sukiantono Tang, Fiorentina Fiorentina
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