2018
DOI: 10.1108/ijppm-03-2018-0097
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Abstract: Purpose The purpose of this paper is to evaluate the qualitative effect of corporate governance components, in the form of managerial entrenchment index, on earnings management and innovation. Design/methodology/approach In this study, the variable of managerial entrenchment, which includes the variables of management independence, dual role of management, management tenure, the board compensation and the board ownership percentage, was initially estimated through the exploratory factor analysis and its effe… Show more

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Cited by 45 publications
(59 citation statements)
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“…According to the results of Table 5, the probability value of H0 is less than 0.05. Therefore, the preference of the OLS method is rejected, while the panel effects data method is accepted (Salehi et al , 2018b, 2018a). The second test will check what type of model must be used, whether the fixed-effect model or the random-effect model?…”
Section: Resultsmentioning
confidence: 99%
See 1 more Smart Citation
“…According to the results of Table 5, the probability value of H0 is less than 0.05. Therefore, the preference of the OLS method is rejected, while the panel effects data method is accepted (Salehi et al , 2018b, 2018a). The second test will check what type of model must be used, whether the fixed-effect model or the random-effect model?…”
Section: Resultsmentioning
confidence: 99%
“…The Hausman test is an important factor in identifying the presence or absence of a correlation between the error of the regression and independent variables. The random-effects model is used if such a relationship exists (the acceptance of H0 ), and if it does not, the fixed effects model is being used (Salehi et al , 2018a). The resulting Table 5 shows that as the probability value of H0 is less than 0.05 for the research models, the preference of the fixed effects model is accepted and the random-effects model is rejected.…”
Section: Resultsmentioning
confidence: 99%
“…Hence, when the manager frequently engages in earnings management activities, he or she has some private benefits which are not in line with the interests of shareholders (Salehi et al , 2019). This suggests that earnings management can be indicative of the mismatch of interests and severity of agency conflicts between managers and shareholders (Salehi et al , 2018).…”
Section: Literature Review and Hypothesis Developmentmentioning
confidence: 99%
“…If we shift the attention from a firm's internal determinants to financial and market-related determinants of CSR reporting, a plethora of studies investigated the link between CSR and financial performance (Waddock and Graves, 1997;McGuire et al, 1988;Verschoor, 1998;McWilliams and Siegel, 2000;Brammer and Millington, 2008;Fiandrino et al, 2019), also in the emerging markets (Salehi et al, 2018a(Salehi et al, , 2018b. Such link was measured by different accounting or stock market-related variables, which revealed contradictory results ranging from a positive to a negative association because of different reasons, such as several empirical and theoretical limitations of the prior empirical studies (McWilliams and Siegel, 2000).…”
Section: Introductionmentioning
confidence: 99%