Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? An empirical study [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether managers adopt corporate social responsibility (CSR) disclosures to suppress earnings management practices and whether corporate governance mechanisms could limit such practices.
Sulochana Dissanayake +2 more
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The Sources of Value Destruction in Acquisitions by Entrenched Managers [PDF]
SSRN Electronic Journal, 2011 Prior work has established that entrenched managers make value-decreasing acquisitions. In this study, we ask how exactly they destroy that value. Overall, we find that value destruction by entrenched managers comes from a combination of factors. First, they disproportionately avoid private targets, which have been shown to be generally associated with
Harford, Jarrad +2 more
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Investigating the Relationship between Managerial Entrenchment and Internal Control Weakness (Operant Conditioning Behavior Theory Test) [PDF]
Iranian Journal of Finance, 1999 Purpose: In the shadow of separation of the ownership from the control and the problem of representation arising from it in the modern business world, there is a need to pay attention to the CEOs' approaches toward takeover as decision makers in this ...
Mostafa Maskani, Mohammadreza Abdoli
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Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory [PDF]
Environmental Energy and Economic Research, 2021 Understanding how costs behave is a vital and critical issue for managers, management accountants, and financial analysts. Using agency theory, this paper addresses the empirical question of whether the management characteristics can help explain the ...
Abbas Ali Daryaei +3 more
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Long-term entrenchment and consequences for present flood hazard in the Garona River (Val d'Aran, Central Pyrenees, Spain) [PDF]
Natural Hazards and Earth System Sciences, 2016 On 18 June 2013, a damaging flood of the Garona River (Val d'Aran, Central Pyrenees, Spain) caused losses exceeding EUR 100 million. Few studies have related flood events to the geologic, tectonic and geomorphologic context.
A. Victoriano +3 more
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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
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The mediation effect of Firm Profitability for the Relationship between Managerial Entrenchment and Firm Value: An Empirical Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe previous studies about the relationship between managerial entrenchment and firm value are indecisive as these studies implicitly presume that the relationship between managerial entrenchment and firm value is a direct relation.
Amira Ahmed Mansour Ahmed Ismail +2 more
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CEO Turnover in Russian Corporations [PDF]
Управленец, 2018 The paper examines CEO turnover in Russian corporations, provides an overview of the relevant literature, describes the research method and presents empirical results.
Kudin L.Sh.
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Cogent Economics & Finance, 2021 This study investigates real earnings management in family firms and further examines the moderating effects of the independence and compensation of directors.
Adeeb Abdulwahab Alhebri +2 more
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Does the pyramidal ownership mechanism negatively affect the firm’s performance?
Journal of Economics, Business & Accountancy Ventura, 2016 This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance.
Vera Diyanty
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