Results 11 to 20 of about 1,668 (292)
The Influence of Political Connection on Tax Avoidance [PDF]
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 +3 more sources
Entrepreneurial Orientation and Firm Performance in the Context of Upper Echelon Theory [PDF]
Proceedings of the 1st International Conference on Advanced Research Methods and Analytics, 2016 [EN] Entrepreneurial Orientation (EO) is a firm-level phenomenon, which involves the firm’s prospects to take risks, be proactive, and be innovative. Most of the research assumes a positive EO-performance relationship adopting the EO-as-advantage perspective without providing enough theoretical foundations of the way EO enhances performance. This paper
Gali, N. +3 more
core +8 more sources
An empirical test of upper-echelon theory
, 1986 This research tested the validity of Hambrick and Mason's (1985)upper-echelon theory which posits that the characteristics of top executives will explain, partially, finanical performance variations within industries. Data was obtained from 953 top managers, the dominant coalition of the largest 150 companies within five US industries - Dairy, Footwear,
Norburn, David, Birley, Sue
openaire +2 more sources
Upper Echelon Theory: una revisión bibliográfica [PDF]
, 2005 La Upper Echelon Theory (Teoría del Escalón o Nivel Superior) de Hambrick y Mason (1984) se ha caracterizado, a lo largo del tiempo, por ser una corriente de pensamiento: a) con una gran repercusión en la literatura organizativa/estratégica; b) que ha trascendido desde el núcleo de conocimiento organizativo de origen hacia otras áreas cognitivas como ...
Díaz Fernández, María del Carmen +3 more
openaire +3 more sources
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
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
Managerial capabilities, learning orientation and performance of international halal industry using upper echelon theory [PDF]
, 2023 Upper echelon theory (UET) emphsizes the role of management in determining firm strategy that can lead to performance. Many studies have been conducted on UET but very few have addressed UET in international business research, especially in the halal ...
Ismail, Mazida +5 more
core +1 more source