Search Results - subject:"entrenchment"

Regulatory independence may limit electoral holdup but entrench capture

Schram, Arthur; Ule, Aljaž - In: Public choice 198 (2024) 3/4, pp. 403-425

Persistent link: https://www.econbiz.de/10014550411

Fiscal decentralization in the nude : discursive struggles and the stalling of its implementation in Jamaica

Wynter, Carlene Beth; Loo, Ivo de - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10015066725

CEO power, corporate risk management, and dividends : disentangling CEO managerial ability from entrenchment

Adams, Michael B.; Jiang, Wei; Ma, Tianshu - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 683-717

Persistent link: https://www.econbiz.de/10014503152

The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency

Fan, Qintao; Johnson, Nicole Bastian; Pfeiffer, Thomas - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2173-2202

Persistent link: https://www.econbiz.de/10014442829

Whether corporate social responsibility is used to suppress earnings management practices and could corporate governance mechanisms prevent them? : an empirical study

Dissanayake, Sulochana; Ajward, Roshan; Dissanayake, Dilini - In: Asian journal of accounting research 8 (2023) 4, pp. 373-386

Persistent link: https://www.econbiz.de/10014531243

The impact of managerial ownership on audit fees: Evidence from Portugal and Spain

Alves, Sandra - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-23

pattern of "alignment-entrenchment-alignment". In Portugal and Spain, the convergence of interest effect dominates the … entrenchment effect in the low and high ranges of managerial ownership, leading to the conclusion that a policy of providing …. In contrast, in Spain, the entrenchment effect dominates the convergence of interest effect in the intermediate range of …

Persistent link: https://www.econbiz.de/10015074665

The impact of managerial ownership on audit fees : evidence from Portugal and Spain

Alves, Sandra - In: Cogent economics & finance 11 (2023) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014500496

Does entrenchment of managers affect entrepreneurial dividend decision and investor sentiment?

Bilel, Hadfi - In: Asia Pacific journal of innovation and entrepreneurship … 14 (2020) 3, pp. 275-288

Persistent link: https://www.econbiz.de/10012549141

The effect of management characteristics on audit report readability

Salehi, Mahdi; Zimon, Grzegorz; Seifzadeh, Maryam - In: Economies 10 (2022) 1, pp. 1-23

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO … significant relationship between managerial entrenchment and real and accrual-based earnings management and the audit report … relationship exists between management entrenchment, CEO overconfidence, real and accrual-based earnings management, and audit …

Persistent link: https://www.econbiz.de/10013199955

Do Firms Gain from Managerial Overconfidence? The Role of Severance Pay

Graziano, Clara; Luporini, Annalisa - 2022

We analyze the effects of optimism and overconfidence when the manager's compensation package includes severance pay and the CEO has bargaining power. We find that optimism does not affect incentive pay but increases severance pay with a negative effect on profit. Overconfidence, on the...

Persistent link: https://www.econbiz.de/10013353413

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