Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US
A Maulidi, N Shonhadji, RP Sari… - Journal of Financial …, 2022 - emerald.com
Purpose The purpose of this study is to examine whether female chief financial officers
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …
(CFOs) are associated with the occurrences of financial reporting fraud. This study offers …
The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia
RRWN Soeprajitno, S Ningsih, I Harymawan… - Sage …, 2023 - journals.sagepub.com
The objective of this study is to investigate the impact of school ties between top
management executives, such as the Chief Executive Officer and Chief Financial Officer …
management executives, such as the Chief Executive Officer and Chief Financial Officer …
Risk management committee and earnings management: evidence from an emerging market
A Musa, R Abdul Latif, J Abdul Majid - Journal of Accounting in …, 2024 - emerald.com
Purpose This study examines whether the risk management committee (RMC) mitigates
earnings management (EM) in Nigeria. Design/methodology/approach The study used a …
earnings management (EM) in Nigeria. Design/methodology/approach The study used a …
Board Remuneration, Remuneration Committee, and Earnings Management in a Two‐Tier System for Company Sustainable Development
This study aims to analyze the effect of directors' and board of commissioners' remuneration
on earnings management using the remuneration committee as a moderating variable …
on earnings management using the remuneration committee as a moderating variable …
Audit committee financial expertise and real earnings management via accretive repurchases: does CEO power matter?
AS Alquhaif, RO Alobaid - Humanities and Social Sciences …, 2024 - nature.com
This study investigates the association between audit committees'(ACs) financial expertise
and the implementation of accretive repurchases as a strategic method for real earnings …
and the implementation of accretive repurchases as a strategic method for real earnings …
Uso de Mídia Social pelo CEOs eo Gerenciamento de Resultados
M da Silva Giordani, I de Sousa Barbosa… - Revista de Educação e …, 2023 - repec.org.br
Objetivo: Analisar a relação entre o uso da mídia social do LinkedIn pelos CEOs para
divulgação de informações corporativas e a prática de gerenciamento de resultados …
divulgação de informações corporativas e a prática de gerenciamento de resultados …
Designing fair annual bonus formulations for workers: A case study of the state-owned enterprise cement holding in Indonesia
E Subiyanto, R Kurniawan - Humanities and Social Sciences …, 2022 - nature.com
A bonus is an additional annual incentive for labour, as part of remuneration package
systems, that goes hand-in-hand with a tantième for boards of commissioners and directors …
systems, that goes hand-in-hand with a tantième for boards of commissioners and directors …
Differences in the influence of the board of directors and the board of commissioners on real earnings management: empirical evidence from Indonesia
R Karina, E Edi - Jurnal Siasat Bisnis, 2024 - journal.uii.ac.id
Purpose–This research investigates the influence of the Board of Directors (BOD) and the
Board of Commissioners (BOC) on real earnings management (REM) practices in …
Board of Commissioners (BOC) on real earnings management (REM) practices in …
Accounting failures and earnings management: the case of CVC SA
CVC Brasil Operadora e Agência de Viagens SA, is the leading tourism company in Brazil
and a pioneer in chartering aircraft. By 2020, it had accumulated 48 years of experience in …
and a pioneer in chartering aircraft. By 2020, it had accumulated 48 years of experience in …
CEOPay and BoardPay versus Real Earnings Management: an Analysis of Brazilian Companies
I Barbosa, DBS Carvalho, FM Peixoto, L Carvalho - Pensar Contábil, 2024 - atena.org.br
This study analyzes if the compensation of executives and the board of directors influences
the Real Earnings Management (REM) of firms in the IBRX50 index in the period 2017 …
the Real Earnings Management (REM) of firms in the IBRX50 index in the period 2017 …