Casual observations suggest that bidder managers sometimes pay more than the economic value of target in mergers and … that bidder managers exploit their information advantage about the pricing implications of overpaid acquisitions by … acquisitions. Second, we document that bidder managers pay more than the economic value of targets not due to managerial hubris or …

by high-ability managers; and, 3) Disclose non-GAAP earnings more aggressively. Importantly, we also find that these … insider sales enable managers to avoid statistically significant negative abnormal returns. Our research demonstrates the …

, absent explicit compensation contracts, managers do not engage in income-increasing earnings management early in their …

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 …