Results 81 to 90 of about 317,585 (307)

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

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

The Measurement of Firm Ownership and its Effect on Managerial Pay [PDF]

This paper uses German evidence to address two questions about corporate governance. The effects of ownership on corporate governance have received much recent attention, but very little of this has been devoted to the appropriate way to measure firm ...
Alfons Weichenrieder, Jeremy S.S. Edwards, Wolfgang Eggert   +2 more
core  

Kepemilikan Manajerial dan Leverage sebagai Prediktor Profitabilitas dan Pengungkapan Corporate Social Responsibility [PDF]

, 2015
Managerial Ownership and Leverage as Profitability Predictor and Corporate Social Responsibility Disclosure. This study aimed to determine the effect of managerial ownership composition and leverage on profitability and disclosure of CSR.
Anom Purbawangsa, Ida Bgs., Dwipayadnya, P. A. (Putu), Wiagustini, N. L. (Ni)   +2 more
core  

Rent Seeking and Government Ownership of Firms: An Application to China’s Township-Village Enterprises. [PDF]

, 2002
Using its control of regulated inputs, a government agency extracts rents from a manager who undertakes an investment. Such government rent-seeking activity leads to a typical hold-up problem.
Che, Jiahua
core   +2 more sources

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]

Heliyon, 2023
Liu T, Abdelbaky A, Elamer AA, Elmahgoub M.   +3 more
europepmc   +1 more source

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

Agribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa, Alvaro Dias   +1 more
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

CEO financial background, managerial ownership, and corporate innovation: Insights from imprinting theory. [PDF]

Front Psychol, 2023
Gao Y, Tang Y, Zhang J.
europepmc   +1 more source

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source