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Beatriz da Silva Pereira, Viviane Theiss, Rogério João Lunkes, Darci Schnorrenberger, Valdirene Gasparetto
Pág. 5 - 24
El objetivo de este estudio es constatar la relación que existe entre las características observables de los directores ejecutivos de las empresas que cotizan en la Bolsa de Valores de São Paulo y el sueldo que reciben. Para esto, se analizó la informaci...
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Nanang Agus Suyono
Pág. 67 - 76
Penelitian ini bertujuan untuk menguji pengaruh dari rasio leverage, profitabilitas, intensitas modal, CEO gender, ukuran dewan komisaris dan kesempatan tumbuh terhadap Konservatisme Akuntansi. Sampel dalam penelitian ini berjumlah 42 adalah Laporan Keua...
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Gabriel Donadio Costa, Fabricia Silva da Rosa, Rogério João Lunkes
Pág. 94 - 108
El presente estudio analiza la relación entre características demográficas / laborales de gestores de primer nivel y su tolerancia o aversión al riesgo corporativo. A partir de la base de datos Amadeus - Bureau van Dijk se recopilar datos de 10...
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Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim
This paper investigates the association between board of director (BOD) structures and CEO equity-based compensation (long-term incentive) for commercial banks (conventional and Islamic banks) in MENA countries. Specifically, we take board size and board...
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Tu D. Q. Le, Dat T. Nguyen and Thanh Ngo
This study investigates the relationship between market power and bank profitability, and the impacts of CEOs? personality traits, in Vietnam from 2007 to 2020. The analysis of CEOs? signatures is used to determine their characteristics. The findings sup...
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Rawan Atwa, Safaa Alsmadi, Buthiena Kharabsheh and Ruwaidah Haddad
This study examines the relationship between chief executive officers? (CEOs?) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
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Mahfod M. Aldoseri and Maged M. Albaz
This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change disclosur...
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Dachen Sheng and Heather A. Montgomery
This paper examines the determinants of bond issuance in the Chinese market and the influence of capital structure?in particular direct debt finance?on firm performance and the cost of debt. The results reveal that institutional factors in the Chinese ma...
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Heesun Gha, Min Young Kim, Hyeon Jin Ro and Seungho Choi
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