[HTML][HTML] The effect of managerial ability on voluntary disclosure of carbon emissions

J Lee, S Kim, E Kim - Borsa Istanbul Review, 2023 - Elsevier
The purpose of this study is to examine the relationship between managers' ability and
voluntary disclosure of carbon emissions and whether industry competition affects those …

CEO characteristics and earnings management

S Qawasmeh, M Azzam - Accounting, 2020 - growingscience.com
This study investigates the association between the CEO characteristics and EM practices of
non-financial firms on the Amman Stock Exchange. Based on 1,277 firm-year observations …

The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh

MH Uddin - Cogent Business & Management, 2023 - Taylor & Francis
This research uses accrual and real earnings management strategies in an emerging
economy to evaluate how CEO characteristics (ie CEO nationality, duality, and …

Extending upper echelon theory to top managers' characteristics, management practice, and quality of public service in local government

J Kim - Local Government Studies, 2022 - Taylor & Francis
Using survey and secondary data from Korean local public institutions, we tested the effects
of top managers' characteristics on the quality of public service (QoPS) provided by local …

Pengaruh jenis kelamin, usia dan tenure CEO (Chief Executive Officers) terhadap praktik manajemen laba

MS Saputri - Jurnal Akuntansi AKUNESA, 2021 - journal.unesa.ac.id
Tujuan penelitian ini yaitu mengetahui pengaruh jenis kelamin, usia, dan tenure CEO
terhadap manajemen laba. Populasi yang digunakan yakni perusahaan infrastruktur, utilitas …

Top management characteristics and earnings management strategies: Evidence from Indonesia

P Nurmayanti, N Indrawati, EN DP - Jurnal Dinamika Akuntansi Dan …, 2022 - jurnal.usk.ac.id
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 …

Effect of upper echelons' demographic characteristics on earnings management in troubled non-listed companies in Nigeria

TA Taleatu, DT Adetula, FO Iyoha - Cogent Arts & Humanities, 2020 - Taylor & Francis
Research has shown that companies in a financial crisis are usually successful in hiding
their poor performance through aggressive earnings management at the detriment of …

Managerial ownership and stock price volatility: The moderating role of corporate transparency in China

Q Zhong - Discrete Dynamics in Nature and Society, 2022 - Wiley Online Library
This paper aims to investigate the impact of managerial ownership on the stock price
volatility in China by considering corporate transparency as a mediator. By analyzing data …

Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun …

P Wiratama, GS Budiwitjaksono - Relasi: Jurnal Ekonomi, 2021 - jurnal.itsm.ac.id
The aim of this research is to provide empirical evidence the effect of firm size, leverage,
profitability, Chief Executive Officer (CEO) educational background, and Chief Executive …

ÜST KADEME KURAMI ÇERÇEVESİNDE CEO KARAKTERİSTİK ÖZELLİKLERİNİN FİNANSAL MANİPÜLASYON ÜZERİNDEKİ ETKİSİ

E Yanya, IEK Goker - Journal of Mehmet Akif Ersoy University …, 2023 - dergipark.org.tr
Bu çalışma adillik, şeffaflık, hesap verebilirlik ve sorumluluk olarak sıralanabilecek dört temel
ilkeye odaklı olarak faaliyetlerini sürdürmekte olan BIST kurumsal yönetim endeksinde yer …