-based management style (Eastern versus Western) plays in mitigating their propensity to manage earnings. We find that Chinese managers …’s culturally-based management style moderates the impact of the agency problem in that Chinese managers’ willingness to manage … employee behavior differently than a Chinese executive’s managerial style. Utilizing an experiment with Chinese managers as …

a system of management control and distributed governance, which is steadily eroding state-centred forms of authority …

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 …

Trueman (1986) theorizes that managers voluntarily issue earnings forecasts to signal their ability. Consistent with … this theory, we find that the likelihood and frequency of management earnings forecast issuance increase with CEO ability … credibility to management forecasts. Overall, our study highlights that a personal characteristic of the CEO is associated with an …

On the borderline of management control (MC) and human resource management (HRM) systems, this article investigates the … discusses the findings of an empirical study showing that managers working in a highly comparable environment (i) have very …. Practical applications may also be derived, such as the relevance of cross-functional performance management …

study yields unexpected results. First, powerful managers receive higher pay and a contract with a higher pay … are both increasing in the friendliness of the board. Second, we show that friendly boards provide managers with higher … show that powerful managers underinvest in capital but have less incentives to manage earnings …

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 …

. 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 …

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 …