Results 31 to 40 of about 1,668 (292)

HUBUNGAN MANAGERIAL OVERCONFIDENCE, KEPEMILIKAN PEMERINTAH DAN KEPUTUSAN PEMBIAYAAN PERUSAHAAN

open access: yesJurnal Ekonomi dan Bisnis, 2019
This study examines the effect of managerial overconfidence on corporate financing which measured by leverage ratio. Also it investigates the moderating effect of government ownership on the relationship between managerial overconfidence and leverage ...
Dewi Puji Lestari, Faisal Faisal
doaj   +1 more source

Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2022
This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business ...
Poppy Nurmayanti   +2 more
doaj   +1 more source

UPPER ECHELON THEORY: A REVIEW AND FUTURE RESEARCH AGENDA [PDF]

open access: yesInternational OFEL Conference on Governance, Management and Entrepreneurship, 2021
The overarching theme of the literature on upper echelon theory (UET) is to understand the impact that top management teams have on the performance of companies. In this article, the extant literature is used to provide an advanced understanding of UET as one of the most significant perspectives in strategic management (Hambrick and Mason, 1984 ...
Kokot, Karolina   +2 more
openaire   +1 more source

Global Carriers’ Governance and Business Scope

open access: yesAsian Journal of Shipping and Logistics, 2016
Recent structural changes to the shipping industry triggered severe liquidity risks for not only small and medium-sized shipping lines but also global lines.
Taylor Tae Hwee Lee, Jong Khil Han
doaj   +1 more source

PENTINGKAH PROFIL CEO DALAM AGRESIVITAS PAJAK?

open access: yesJurnal Akuntansi Multiparadigma, 2023
Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square.
Agus Arianto Toly   +2 more
doaj   +1 more source

The effects of entrepreneurial orientation on strategy choice and management control in nonprofit organizations [PDF]

open access: yesProblems and Perspectives in Management, 2019
In light of increasing relevance of strategic considerations in the nonprofit sector, this study investigates the entrepreneurial orientation of nonprofit CEOs and its linkage to strategic decision-making.
Stephanie Rüsch   +3 more
doaj   +1 more source

APAKAH GOOD CORPORATE GOVERNANCE BERPERAN DALAM MENINGKATKAN KINERJA KEBERLANJUTAN?

open access: yesJurnal Akuntansi Multiparadigma, 2022
Abstrak - Apakah Good Corporate Governance Berperan dalam Meningkatkan Kinerja Keberlanjutan? Tujuan Utama – Penelitian ini berupaya untuk mengetahui pengaruh good corporate governance terhadap kinerja keberlanjutan, dengan menggunakan karakteristik ...
Desak Nyoman Werastuti
doaj   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

A research to understand the effect of managers' personal values on strategic decision makıng process in the context of upper echelon theory

open access: yes, 2022
Üst kademe teorisi, yönetici özelliklerinin stratejik seçimlere olan etkisini konu edinmiştir. Yöneticileri stratejik seçimleri etkileyebilecek aktörler olarak konumlandıran üst kademe teorisine göre stratejik seçimler, yönetici özelliklerinin bir ...
Aytaç, Ceyda Kavurmacı
core   +1 more source

The impact of education background on using cost management system information

open access: yesCogent Business & Management, 2021
Based on Upper Echelon Theory (UET), this study established and examined the impact of upper managers ‘s characteristic (CEO) on choosing a cost leader strategy (CL), using cost management system (CMS) information in the process CEO ‘s strategic ...
Vo Tan Liem
doaj   +1 more source

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