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Earnings Management Of Leaders And Laggards, Candice Roche Boucree
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
LSU Doctoral Dissertations
In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …
A Quantitative Descriptive Study Of The Self-Perception Of Southern Oregon Entrepreneurial Leaders, Rebecca Williams
A Quantitative Descriptive Study Of The Self-Perception Of Southern Oregon Entrepreneurial Leaders, Rebecca Williams
Theses and Dissertations
The study helped to identify what are the leadership styles of adult entrepreneurs, and what if any factors contribute to an entrepreneurs' leadership style. The study focused on entrepreneurial leaders, over the age of 18, who own and started their own business. These entrepreneurs are a member of one of the following Southern Oregon-based business networking groups: Southern Oregon Regional Economic Development, Inc. (SOREDI), and the Small Business Development Center (SBDC) of Southern Oregon. The study explored the self-perceived leadership styles of entrepreneurs in Southern Oregon through a quantitative descriptive survey method that utilized a 45-question, Likert scale from the …