Results 11 to 20 of about 2,574 (289)
Cross-Ownership: A Device for Management Entrenchment? [PDF]
Review of Finance, 2016 Abstract By artificially inflating capital and creating own shares, cross-ownership can be a key device for managerial entrenchment. This article proposes a game-theoretical method to measure the extent of shareholder expropriation through cross-ownership.
Levy, Marc, Szafarz, Ariane
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Corporate Social Responsibility and Environmental Management, 2020 AbstractMany studies have examined the direct relationship between the two corporate practices: corporate social responsibility (CSR) and earnings management (EM); however, the results remain heterogeneous. To achieve the consensus, this study builds upon the classical agency theory and examines the role of managerial entrenchment in creating ...
Isabel‐Maria García‐Sánchez +3 more
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An Examination of Human Resource Management Practices’ Influence on Organizational Commitment and Entrenchment [PDF]
BAR: Brazilian Administration Review, 2013 This study sought to understand how the employee perceptions of human resource management practices influence both organizational affective commitment and entrenchment. It represents advancement towardsdiscriminant validity of such linkages that develop
Alba Couto Falcão Scheible +1 more
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Employee ownership: A theoretical and empirical investigation of management entrenchment vs. reward management [PDF]
Economic Modelling, 2014 Employee ownership is often used not only as a reward management tool but also as an entrenchment mechanism. The literature suggests that good managers use employee ownership as a reward management tool, whereas bad managers implement it for entrenchment, thus suggesting the existence of an equilibrium level of employee ownership.
Nicolas Aubert +3 more
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Management entrenchment and performance: case of Tunisian firms
Corporate Ownership and Control, 2008 Since entrenchment strategy has a real impact on performance, we examine in this paper the relationship between entrenchment and performance. This study is based on cross-section data of 21 quoted Tunisian companies (from both manufacturing and service sector) over the period 2000 to 2006.
Rym Hachana, Jamila Hajri
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Does Management Entrenchment Influence Fraudulent Financial Statement ?
OwnerThe increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely
Aisya Maulida Rahmawati, Agung Juliarto
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Commitment or entrenchment? Convergent and discriminant validation of affective and continuance dimensions of the three-component model [PDF]
REGE Revista de Gestão, 2021 Purpose – Is it possible to consider organizational entrenchment (OE) and continued commitment (CC) as the same phenomenon? Are there enough differences between CC and affective commitment (AC) to defend that they cannot be part of the same construct ...
Ana Carolina de Aguiar Rodrigues +3 more
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The Effect of Management Characteristics on Audit Report Readability
Economies, 2022 The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms.
Mahdi Salehi +2 more
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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
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Do Entrenched Managers Pay Their Workers More? [PDF]
The Journal of Finance, 2007 ABSTRACTAnalyzing a panel that matches public firms with worker‐level data, we find that managerial entrenchment affects workers' pay. CEOs with more control pay their workers more, but financial incentives through cash flow rights ownership mitigate such behavior.
Cronqvist, Henrik +4 more
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