Results 71 to 80 of about 314,970 (283)

HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS [PDF]

, 2017
This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more direct driver of incentive
HIDAYANINGTYAS, Kurnia Putri, JULIARTO, Agung   +1 more
core   +1 more source

Farmers' Participation in Messenger‐Based Social Groups And Its Effects on Performance in Irrigated Areas of Kazakhstan and Uzbekistan

Agribusiness, EarlyView.
ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov, Abdusame Tadjiev, Nodir Djanibekov, Ajit Govind, Akmal Akramkhanov   +4 more
wiley   +1 more source

A Skills Gap Analysis of Farmer Directors of US Farmer Cooperatives

Agribusiness, EarlyView.
ABSTRACT Boards of directors are vital to firm performance and are an integral part of the decision‐making process of any business. Several studies have been conducted that observe corporate or nonprofit board characteristics, skills, and the board's connection to firm performance.
Jody S. Herchenbach, Brian C. Briggeman, Jason S. Bergtold, Aleksan Shanoyan, Sarah A. Low, Brandi Miller   +5 more
wiley   +1 more source

Kepemilikan Manajerial: Kebijakan Hutang, Kinerja Dan Nilai Perusahaan [PDF]

, 2007
The objective of this research is to examine whether there is a significant difference between the managerial ownership and non-managerial ownership companies in term of their business decision making process.
Christiawan, Y. J. (Yulius), Tarigan, J. (Josua)   +1 more
core   +1 more source

The Effect of Ownership Structure on Income Smoothing [PDF]

, 2019
Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets.
Ikram, A. D. (Adli), Kurnia, K. (Kurnia), Pratomo, D. (Dudi)   +2 more
core   +2 more sources

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Ownership Structure, Board Size, and Carbon Emission Disclosures: Empirical Evidence from ASEAN-5 Countries

Jurnal Dinamika Akuntansi dan Bisnis
This study aims to investigate the influence of institutional ownership structure and managerial ownership on corporate carbon emissions disclosure in ASEAN-5 with the size of the board of commissioners as a moderator.
Lina Lina, Faizah Syifa Rohmah
doaj   +1 more source

The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

Jurnal Dinamika Akuntansi, 2018
Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company.
Desi Alifia, Muhammad Khafid
doaj   +1 more source

Do changes in managerial ownership matter?

Corporate Ownership and Control, 2009
Agency theory predicts that managerial ownership reduces agency cost and increases firm value. However, empirical evidence on the ownership and firm value relation is, at best, mixed. To date, there is no evidence on how exactly managerial ownership affects firm value and through what channel ownership improves value. Our paper fills in the void in the
Carol Wang, Wei Rowe
openaire   +1 more source

Managerial Ownership and Firm Performance in German Small and Medium-Sized Enterprises [PDF]

This paper studies the effect of managerial ownership on performance and the determinants of managerial ownership for small and medium-sized private companies.
Alexandra Spitz, Elisabeth Müller
core