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Managerial Ownership and Accounting Conservativeness [PDF]
مطالعات مدیریت راهبردی, 2015 Company managers, with different motives, try to identify the fastest ways to achieve benefit, and to delay the losses and expenses. Conservativeness limits the capability and desire for such an opportunistic behavior of the managers.
Nasrollah Janafzaei, Mohsen Hasani
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Ownership Structure, Debt Policy, and Financial Constraints
Sriwijaya International Journal of Dynamic Economics and Business, 2021 This study aims to determine how the effect of ownership structure on debt policy with financial constraints as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019.
Bintang Lazuardi Benteng Buana Muslim +1 more
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Financial Distress Prediction: The Ownership Structure and Managerial Agency Cost
The Indonesian Journal of Accounting Research, 2021 This research aimed to predict financial distress through ownership structure and managerial agency cost. The ownership structure was tested by managerial ownership and institutional ownership. Meanwhile, the managerial agency cost was
Maya Indriastuti +2 more
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Managerial Ownership, Entrenchment and Innovation [PDF]
SSRN Electronic Journal, 2011 Principle-agent theory suggests managers might under-invest into R&D for reasons of risk tied to project failure, such as reduced remuneration and job loss. However, managers might over-invest into innovation for reasons of growth implying higher remuneration, power and prestige.
Köhler, Mila +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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The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable [PDF]
Облік і фінанси, 2020 This study aims to investigate the effect of foreign ownership and managerial ability on earning quality with committee audit as moderating variable. The authors used secondary data that was obtained from annual report.
Sylvia Dwi Lestari +2 more
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Managerial ownership dynamics and firm value☆ [PDF]
Journal of Financial Economics, 2007 From 1988 to 2003, the average change in managerial ownership is significantly negative every year for American firms. We find that managers are more likely to significantly decrease their ownership when their firms are performing well and more likely to increase their ownership when their firms become financially constrained. When controlling for past
Fahlenbrach, Rüdiger, Stulz, René M.
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RELEVANSI STRUKTUR KEPEMILIKAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN BARANG KONSUMSI [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : The Relevance of Ownership Structure to Porfitability and Value of Consumer Goods Company. This study aimed to analyze the relevance of managerial and institutional ownership on profitability and firm value.
Ahmad Nurkhin +2 more
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Ownership Structure, Firm Value and Mediating Effect of Firm Performance
Jurnal Akuntansi, 2020 This study aims to examine and analyze the mediating effect of firm performance on ownership structure on firm value. The independent variables are ownership concentration and managerial ownership.
M. Sahrul, Santi Novita
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Understanding the determinants of managerial ownership and the link between ownership and performance [PDF]
Journal of Financial Economics, 1999 Both managerial ownership and performance are endogenously determined by exogenous (and only partly observed) changes in the "rm’s contracting environment. We extend the cross-sectional results of Demsetz and Lehn (1985) ( Journal of Political Economy, 93, 1155}1177) and use panel data to show that managerial ownership is explained by key variables in ...
Charles P. Himmelberg +2 more
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