Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- <p>Community banks -- Performance.</p> <p>Bank management -- United States.</p> <p>Banks and banking -- Technological innovations.</p> (1)
- <p>Corporations -- Accounting.</p> <p>Auditors -- Selection and appointment.</p> <p>Chief executive officers.</p> <p>Executives -- Psychology.</p> <p>Executive ability.</p> <p>Self-perception.</p> <p>Narcissism.</p> (1)
- <p>Corporations -- Accounting.</p> <p>Social responsibility of business.</p> <p>Diversity in the workplace.</p> <p>Corporations -- Public relations.</p> <p>Sustainable development.</p> <p>Earnings management.</p> (1)
- Auditor switch (1)
- Bank efficiency (1)
-
- Board diversity (1)
- CEO duality (1)
- CEO narcissism (1)
- CSR committee (1)
- CSR-linked executive compensation (1)
- Community bank performance (1)
- Corporate social responsibility (1)
- Innovation mode (1)
- Lennox (2000) model (1)
- Management control systems (1)
- Managerial ability (1)
- Opinion shopping (1)
- Real earnings management (1)
Articles 1 - 3 of 3
Full-Text Articles in Entire DC Network
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Don't Make Me Look Bad: A Study On The Relationship Between Ceo Narcissism And Opinion Shopping, Ali Jon Kooti
Theses, Dissertations and Capstones
CEO narcissism has become an urgent growing trend in business and accounting literature lately due to its strategic impact on CEO behavior and decision-making. Similarly, the opportunistic behavior of audit opinion shopping is a well-known concern among U.S. and international regulators and has been the subject of academic research for decades. This study investigates the association between the two. Specifically, this study examines whether narcissistic CEOs, motivated by their need for positive self-image, recognition, and praise, as well as their fear of adverse effects on their status and compensation, engage in opinion shopping in order to avoid receiving an unfavorable …
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine
Theses, Dissertations and Capstones
Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
The Effects Of Management Control Systems And Innovation Presence On Bank Efficiency, Marjorie M. Abney
Theses, Dissertations and Capstones
The banking industry is currently experiencing its most notable period of technological transformation in history. Community banks in the U.S. have invested heavily in technology over the past decade with the goal of improving efficiency but have not achieved the expected outcomes in efficiency ratio. The literature identifies management control systems (MCS) in accounting as having the potential to benefit corporate innovation processes, suggesting that flexible and interactive MCS generally benefit corporate innovation. More specifically, the research suggests that the effectiveness of management controls on firm performance is dependent on the mode of innovation in which the firm operates. Following …