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Keywords: Managerial ownership
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Journal Articles
Does ownership structure drive the effect of CEO overconfidence on earnings quality?
Available to Purchase
Journal of Applied Accounting Research (2025) 26 (1): 90–115.
Published: 30 May 2024
... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only CEO overconfidence Earnings quality Ownership concentration Family ownership Managerial ownership Institutional ownership The importance of financial reporting quality cannot be overstated, as it serves...
Journal Articles
Managerial compensation and fixed intangible assets investment: the role of managerial ownership and firm characteristics
Available to Purchase
Journal of Applied Accounting Research (2022) 23 (5): 1071–1094.
Published: 03 February 2022
... executive bonus compensation and fixed intangible assets investment is stated below (1) FIN i t = α + β 1 CB i t − 1 + β 2 SB i t − 1 + β 3 X i t + θ i + δ t + μ i t Managerial compensation Managerial ownership...
Journal Articles
Earnings management and managerial ownership in private firms
Available to Purchase
Journal of Applied Accounting Research (2018) 19 (4): 648–668.
Published: 12 November 2018
...Steve O’Callaghan; John Ashton; Lynn Hodgkinson Purpose The purpose of this paper is to investigate two related questions. First, is earnings management behaviour in private firms related to managerial ownership and if so, what form does the relationship take. Second, is there evidence...
