Essays about: "management entrenchment"

Showing result 1 - 5 of 13 essays containing the words management entrenchment.

  1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    University essay from Göteborgs universitet/Graduate School

    Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

  2. 2. Board Tenure Diversity and Firm Performance

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Peter Lindgren; Sepand Tabari; [2022]
    Keywords : Board Tenure; Board Tenure Diversity; Firm Performance; Management Entrenchment;

    Abstract : This paper studies the potential effect that board tenure diversity has on a company's firm performance, measured in terms of Return On Average Assets, Return On Average Equity and Tobin's Q. Long-tenured directors are experienced and knowledgeable but yield a higher risk of causing managerial entrenchment than short-tenured directors who, in contrast, lack experience. READ MORE

  3. 3. The Hedging Premium

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jakob Mathiasson; Philip Hausenkamph; [2022]
    Keywords : Risk Management; Hedging; Firm Value; Insider Ownership; Foreign Ownership; Business and Economics;

    Abstract : Seminar Date: 2022-06-01 Course: BUSN79, Degree Project in Accounting and Finance Authors: Jakob Mathiasson & Philip Hausenkamph Examiner: Reda Moursli Key Words: Risk Management, Hedging, Firm Value, Insider Ownership, Foreign Ownership Purpose: The purpose of this paper is to investigate the impact of hedging derivatives on firm valuation in present time, as well as the partial effect of different corporate ownership structures affecting the relationship between hedging and firm value. Methodology: The econometrical approach is based on a random effects model, however also complimented by a fixed effects model. READ MORE

  4. 4. Esse Non Videri

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Jakob Skåring; Erik Arnell; [2022]
    Keywords : Sphere ownership; corporate ownership; earnings management; accrual based earnings management; Business and Economics;

    Abstract : Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to investigate if earnings management is influenced by sphere control in a general sense, as well as family sphere and non-family sphere control. We therefore ask the following research question: Does sphere ownership influence the level of earnings management in Swedish firms? Methodology: We are addressing our research question empirically by estimating Pooled Ordinary Least Squares (POLS) and random effect regressions, using robust standard errors clustered by firm. READ MORE

  5. 5. Founding Family Ownership and its Impact on Earnings Quality: A quantitative study on Swedish public firms

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Rasmus Nordin; Gustav Scherstén; [2021]
    Keywords : Family ownership; earnings quality; earnings management; discreationary accruals; timely loss recognition;

    Abstract : This study examines the relationship between founding family ownership and earnings quality, by using data on companies listed on the Stockholm Stock Exchange between 2009 and 2019. There are two opposing theories as to how family ownership and earnings quality are associated, the alignment effect and the entrenchment effect. READ MORE