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observe visual cues in addition to hearing the verbal information managers disclose. Building on findings in the psychology …
Persistent link: https://www.econbiz.de/10014359326
the different roles of stock holdings and option holdings in solving agency problems, managers may smooth past earnings … holdings aligning the interests of managers and shareholders, and managers using discretionary accruals to smooth past earnings … risk-taking by managers, and managers use discretionary accruals to mask volatility of less predictable earnings. Thus, we …
Persistent link: https://www.econbiz.de/10012971185
a system of management control and distributed governance, which is steadily eroding state-centred forms of authority …
Persistent link: https://www.econbiz.de/10012502017
Based on a unique arrangement of trading and disclosure times around earnings announcements in the Chinese stock market, we provide evidence of a striking overnight-intraday disparity in terms of the reaction to earnings news. Specifically, we find that the overnight period exhibits a strong and...
Persistent link: https://www.econbiz.de/10014348722
represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study … is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange … difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows …
Persistent link: https://www.econbiz.de/10013136020
management (REM) to proxy for managerial short-termism. Using a difference-in-differences empirical design to exploit within …-firm variation in extreme weather exposure across time, we find that managers increase REM when exposed to more weather events. We … how managers respond to the growing threat of weather events. Our findings also provide empirical evidence supporting …
Persistent link: https://www.econbiz.de/10013404750
. We consider how managers respond to stock price crashes. Management becomes more focused on improving transparency … capital and employee welfare. These actions result in the increase in firm value. We also find evidence that management …
Persistent link: https://www.econbiz.de/10014257703
This paper deals with some aspects of use of accounting systems in the context of small firms. Some relevant topics from the theoretical background are discussed synthetically. After, we present some results of a research over a group of small companies from South of Brazil. We concluded that...
Persistent link: https://www.econbiz.de/10014035440
show that management style is significantly related to manager fixed effects in performance and that managers with higher …This paper investigates whether and how individual managers affect corporate behavior and performance. We construct a … manager-firm matched panel data set which enables us to track the top managers across different firms over time. We find that …
Persistent link: https://www.econbiz.de/10014089611
managers' propensity to manage earnings. Increasing ownership from low levels decreases earnings management while ownership at …This study conjectures and shows that the level of top management stock ownership is non-monotonically associated with … high levels increases earnings management. Further, this study attempts to discern when the effects of management ownership …
Persistent link: https://www.econbiz.de/10014221503