-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 …

observe visual cues in addition to hearing the verbal information managers disclose. Building on findings in the psychology …

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 …

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 …