Results 11 to 20 of about 945 (258)
Cogent Business & Management, 2022 This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management.
Indra Prasetyo +4 more
doaj +1 more source
SEISENSE Business Review, 2023 Purpose: Unethical behaviors such as fraud are continuously hurting organisations. Although internal auditors are expected to report unethical behaviours, such as fraud, when witnessed, some remain silent for fear of retaliation.
David Nyamuyonjo +2 more
doaj +1 more source
Beyond narrative disclosure tone: The upper echelons theory perspective [PDF]
International Review of Financial Analysis, 2020 This study investigates the key drives of narrative tone in the UK context where managers have more flexibility to frame narratives with stakeholders. While prior studies examined firm-specific characteristics as determinants of narrative tone, the current study employs the upper echelons theory and focusses on top managers’ characteristics.
Bassyouny, Hesham +2 more
openaire +3 more sources
The Influence of Political Connection on Tax Avoidance
Jurnal Akuntansi dan Keuangan, 2020 The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance.
Zaga Kresna Pratama Putra +1 more
doaj +1 more source
SAGE Open, 2022 This research aims to examine the influence of chairperson/CEO demographic characteristics on the level of cooperatives’ the environmental performance of Vietnamese cooperatives, based on Upper Echelon Theory. To measure environmental performance levels,
Nhat Minh Tran
doaj +1 more source
The Importance of The Chief Executive Officer (CEO) Characteristics in relation to Firm Value
Jurnal Ilmu Keuangan dan Perbankan, 2022 The purpose of this article is to clarify the relation between CEO characteristics and firm value in the banking industry sector on Indonesia Stock Exchange. This study used 183 data collected from 37 banking companies from 2015 to 2020.
Sucma Berlian +2 more
doaj +1 more source
The Power Actor and Madrasah Performance: Political Connections as a Moderating Variable
Economies, 2022 With the background of public sector management reform in the world of education, the characteristics of the leaders have become the main thing in improving an institution’s performance theory; this study explores the influence of aspects of the heads of
Rahmawaty, I Made Narsa
doaj +1 more source
Drivers of sustainable business model innovations. An upper echelon theory perspective
Technological Forecasting and Social Change, 2023 Amandeep Dhir +2 more
exaly +2 more sources
A Literature Review of Upper Echelons Theory
SHS Web of Conferences, 2023 In this paper, I review the literatures about Upper Echelons Theory. Specifically, I focus on the related theories, including agency theory, five-factor model, cognitive theory, and heterogeneity theory, and so on; and the economic influences of Upper Echelons Theory, including the corporate top management (team) and administrative officials.
openaire +2 more sources
Gender diversity as a CSR tool and financial performance in China
Cogent Business & Management, 2023 We utilize stakeholder, critical mass, and upper-echelon theories to investigate the effect of female representation on boards as corporate social responsibility (CSR) practices and firm performance of A-share listed companies in China.
Chibuzo Amadi +4 more
doaj +1 more source