... uses OLS regression with industry and year fixed effects. To enhance robustness, propensity score matching and entropy balancing are used. Interaction analyses further examine profitability, leverage, cash reserves, dividends and managerial ownership. Findings Older firms exhibit significantly...

.... This study aims to explore the extent to which managerial ownership influences R&D expenditure decisions. Design/methodology/approach Apart from the linear regression models, this study uses a semi-parametric quantile regression analysis for a sample of German non-financial firms throughout 2009–2018...

...Zukaa Mardnly; Zinab Badran; Sulaiman Mouselli Purpose The purpose of this study is to examine the individual and combined effect of managerial ownership and external audit quality, as two control mechanisms, on earnings management. Design/methodology/approach This study applies ordinary least...

...‐independent non‐executive directors and managerial ownership were found to be positively related to both dimensions of monitoring roles, while the multiple directorships of non‐executive directors were negatively related to management oversight roles. Practical implications The paper establishes the need...

...Chi‐Yih Yang; Hung‐Neng Lai; Boon Leing Tan This study examines the relation between managerial ownership structure and earnings management. Unlike previous research which treats insiders as a homogeneous group, we further classify insiders into executives, outside directors, and blockholders...