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employee behavior differently than a Chinese executive’s managerial style. Utilizing an experiment with Chinese managers as …-interest are present) on Chinese managers’ discretionary accrual decisions, as well as the role that their executives’ culturally …-based management style (Eastern versus Western) plays in mitigating their propensity to manage earnings. We find that Chinese managers …
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We examine the effect of nonfamily leadership in family firms, whereby family members do not act as either a board chair or a CEO, on corporate earnings management. We find that firms with nonfamily leadership conduct significantly more earnings management than firms with family leadership,...
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Supervisors are the linking pin between the organization and its employees, and therefore play an important role for organizational performance and success. Prior literature often considers the link between supervisors and employee performance in their current job. However, the attention is...
Persistent link: https://www.econbiz.de/10014102427
Leading by example is one of the most powerful methods to encourage individuals to work toward a common objective. Despite the importance of leadership, little is known about how the effectiveness of leading by example depends on institutional features, such as the transparency and design of...
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Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how...
Persistent link: https://www.econbiz.de/10013269425