Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research

K Mahran, AA Elamer - Business Strategy and the Environment, 2024 - Wiley Online Library
Environmental sustainability has gained significant importance for organizations,
highlighting the crucial role of business leaders in addressing environmental degradation …

Chief executive officer characteristics and discretionary accruals in an emerging economy

M Altarawneh, R Shafie, R Ishak… - Cogent Business & …, 2022 - Taylor & Francis
The main aim of the current study is to examine the effect of Chief Executive Officer (CEO)
characteristics on earnings management proxied by discretionary accruals. The study used …

Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?

SAA Al-Begali, LK Phua - Cogent Business & Management, 2023 - Taylor & Francis
The present study utilizes agency theory and the upper echelons theory (UET) to investigate
whether there is a moderating effect of family ownership concentration (FOWC) on the …

Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan

M Alhmood, H Shaari, R Al-Dhamari… - EuroMed Journal of …, 2024 - emerald.com
Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

Managerial ability and informative earnings management: the role of CEO-commissioner relationship and board independence

AA Putra - Corporate Governance: The International Journal of …, 2023 - emerald.com
Purpose The purpose of this study is to examine the effect of managerial ability on
informative earnings management (hereafter IEM) and to examine the moderating role of the …

Do CEOs' demographic characteristics affect firms' risk-taking? Evidence from Jordan

R Bsoul, R Atwa, M Odat, L Haddad… - Cogent Business & …, 2022 - Taylor & Francis
The upper echelons theory suggests that directors' characteristics, values, and professional
experience have an impact on their perceptions, and thus their own decisions. Building on …

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 …

[PDF][PDF] Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, Dan Management Entrenchment Terhadap Manajemen Laba

S Tang, F Fiorentina - Jurnal Ekonomi Bisnis Dan Kewirausahaan, 2021 - core.ac.uk
Penelitian ini dilakukan dengan tujuan untuk meneliti adanya pengaruh dari karakteristik
perusahaan, kinerja perusahaan, dan management entrenchment terhadap manajemen …

Managerial ability and real earnings management in family firms

AA Putra, NF Mela, F Putra - … : The International Journal of Business in …, 2021 - emerald.com
Purpose This study aims to examine the effect of managerial ability on real earnings
management (hereafter REM) in family firms. Design/methodology/approach The sample …

[PDF][PDF] Impact of audit quality on real earnings management: Moderating role of corporate governance

S Hassan, MA Aksar, S Khan, T Ahmed… - Reviews of …, 2023 - rmsjournal.com
Purpose: This study aims to examine the effectiveness of audit quality in restricting earnings
management in the presence of country's governance system. Methodology: The data was …