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The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage

Tjaraka, Heru; Hidayat, Widi; Rusdiyanto, Rusdiyanto - In: Cogent Business & Management 9 (2022) 1, pp. 1-19

This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples...

Persistent link: https://www.econbiz.de/10014505550

Effect of profitability, audit committee, company size, activity, and board of directors on sustainability

Kalbuana, Nawang; Kusiyah, Kusiyah; Supriatiningsih, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples...

Persistent link: https://www.econbiz.de/10014505622

The impact of a male CEO'S facial masculinity on leverage

Asyik, Nur Fadjrih; Muchlis, Muchlis; Riharjo, Ikhsan Budi - In: Cogent Business & Management 9 (2022) 1, pp. 1-19

implications of this study can help the Indonesian Association of Accountants in developing accounting in Indonesia. Meanwhile, the …

Persistent link: https://www.econbiz.de/10014505712

The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from Indonesia

Prasetyo, Indra; Aliyyah, Nabilah; Endarti, Esa Wahyu; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-21

This study aims to prove the consistency of Agency Theory, Behavioral Consistency Theory and Upper Echelon Theory as a solution to explain the role of research & development in mediating the influence of male CEO masculinity on earnings management. This study uses a quantitative approach with a...

Persistent link: https://www.econbiz.de/10014505769

The role of leverage as mediator the effect of male CEO masculinity face on research & development

Prasetyo, Indra; Aliyyah, Nabilah; Endarti, Esa Wahyu; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-23

Accountants in developing Financial Accounting Standards No. 19 in Indonesia. The theoretical implications of the results of this …

Persistent link: https://www.econbiz.de/10014527575

The role of political connection to moderate board size, woman on boards on financial distress

Nuswantara, Dian Anita; Prameswari, Riski Dwi; … - In: Cogent Business & Management 10 (2023) 1, pp. 1-27

This study aims to obtain empirical evidence of the effect of Board Size, Woman on Boards on Financial Distress, as well as the Role of Political Connections in Moderating Board Size, Woman on Boards on Financial Distress. This study seeks to identify the effect of Board Size, Woman on Boards on...

Persistent link: https://www.econbiz.de/10014527705