Relevant bibliographies by topics / Upper echelon JEL Classification

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Academic literature on the topic 'Upper echelon JEL Classification'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Upper echelon JEL Classification"

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Schwarz, Gavin M., Karin Sanders, and Dave Bouckenooghe. "In the driving seat: Executive’s perceived control over environment." Australian Journal of Management 45, no. 2 (2019): 317–42. http://dx.doi.org/10.1177/0312896219895065.

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This study investigates executives’ perceived control over their environment. Drawing on managerial cognition and upper echelons theory, we test a model that specifies perceived control over environment as made up of organizational routines (i.e. information processing capability and decision comprehensiveness) and executive understanding of performance (i.e. organizational effectiveness and organizational slack). Findings from a scenario study of 46 executives in 14 pharmaceutical firms show perceived control over the internal environment can be explained by information processing capability,
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De Silva, Loku Galappaththige Romal Vindula, and Yatiwelle Koralalage Weerakoon Banda. "Impact of CEO Characteristics on Capital Structure: Evidence from a Frontier Market." Asian Journal of Business and Accounting 15, no. 1 (2022): 71–101. http://dx.doi.org/10.22452/ajba.vol15no1.3.

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Manuscript type: Research paper Research aims: This study examines the impact of CEO characteristics on the capital structure of non-financial listed companies in Sri Lanka Design/methodology/approach: This study employs multiple regression selecting a sample based on a data set from a panel of 123 mainboard listed companies which covers all the non-financial sectors of the Colombo Stock Exchange for an eight-year period from 2012 to 2019. Research findings: This study finds a significant positive relationship between male CEOs and capital structure. It suggests that male CEOs tend to employ m
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ROY, TONOY, MAZNI ABDULLAH, and ERVINA ALFAN. "CEO Power on Earnings Management and the Role of Earnings Targets: A Proposed Research Framework." Asian Journal of Accounting Perspectives 17, no. 1 (2024): 1–25. http://dx.doi.org/10.22452/ajap.vol17no1.1.

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Research aim: This paper aims to present a conceptual framework for CEOs that abuse their power to manage earnings, and the pressure of attaining earnings targets moderating the effect of this power abuse on earnings management (EM). Design/ Methodology/ Approach: To develop the proposed conceptual framework, this study performed a comprehensive literature review consisting of theoretical discussions and comparative arguments. The development of the framework also involved analysing and summarising the contributions, limitations, and suggestions from previous studies. Following this approach,
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Qi, Baolei, Jerry W. Lin, Gaoliang Tian, and Hua Christine Xin Lewis. "The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China." Accounting Horizons 32, no. 1 (2017): 143–64. http://dx.doi.org/10.2308/acch-51938.

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SYNOPSIS Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm's use of earnings management strategies and the characteristics of its top management team. Our findings suggest that several demographic characteristics (i.e., age, gender, educational level, and financial work experience) of the entire team, as well as of the CEO/CFO and other team members separately, are significantly associated with both accrual-based and real-activities-based earnings management; these, in turn, may affect the quality of the firm's financial reporting.
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Tran, Nhat Minh. "CEO and Chairperson Characteristics and Corporate Environmental Performance: A Study of Cooperatives in Vietnam." SAGE Open 12, no. 4 (2022): 215824402211292. http://dx.doi.org/10.1177/21582440221129241.

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This research aims to examine the influence of chairperson/CEO demographic characteristics on the level of cooperatives’ the environmental performance of Vietnamese cooperatives, based on Upper Echelon Theory. To measure environmental performance levels, this study uses energy consumption levels (electricity) to test the hypotheses. A sample of 1,508 cooperatives (from 2014 to 2016) has been used to carry out the OLS regression model, controlling for year and industry fixed effects. This study shows that the relationship between a chairperson’s educational level and electricity consumption is
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Santoso, Aprih, and Andre S. Nugroho. "Managerial Performance Improvement Strategy Based on Budget Participation." Journal of Business and Political Economy : Biannual Review of The Indonesian Economy 2, no. 2 (2023): 167–80. http://dx.doi.org/10.46851/56.

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Regional autonomy has led to the decentralization of health services. The impact of the decentralization of health services is the emergence of differences between provinces and districts/cities in terms of the status of funding sources and changes in the structure of the health system in the regions. The main purpose of this study is to examine the relationship between budgetary participation and managerial performance in a public sector organization. It also attempts to examine whether organizational commitment and perception of innovation mediate the budgetary participation and performance
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Moon, Joonho, Won Seok Lee, and Jimin Shim. "Chief Executive Officers and the Value of US Airlines: The Moderating Effect of Carrier Type." Sustainability 14, no. 13 (2022): 7929. http://dx.doi.org/10.3390/su14137929.

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The purpose of this research is to explore the moderating effect of carrier type on the effects of upper echelon attributes. The study subject is the position of chief executive officer (CEO). The dependent variable is market-to-book value; the independent variables are CEO age, tenure, and educational background. The moderator is LCC. For the data collection, this study used COMPUSTAT and EXECUCOMP using the standard industry classification code 4512; the data are collected from Annual 10K and Linkedin. There are 15 airlines examined, and the study period is from 1999–2019; in total, 210 obse
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López-Espinosa, Germán, John Maddocks, and Fernando Polo-Garrido. "Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters." Accounting Horizons 26, no. 4 (2012): 767–87. http://dx.doi.org/10.2308/acch-50208.

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SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While classification difficulties have been identified for investor-owned businesses (IOB), the inconsistency of the different approaches being considered is clearer when applied to classification of the financial instruments of co-operatives whose ownership characteristics differ from the IOB model. In co-operatives the existence of an upper limit on membe
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Rybarz, Mateusz. "Procesy restrukturyzacji górnictwa: Zagłębie Górnośląskie i Zagłębie Ruhry." Academic Review of Business and Economics 1 (2021): 77–91. http://dx.doi.org/10.22367/arbe.2021.01.06.

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Abstract: The main aims of the paper are: to indicate the similarities and differences between the Ruhr District and the Upper Silesia occurring during the restructuring of these mining regions and to indicate investments of strategic importance directly related to the processes carried out. For the research, a detailed review of the available literature on the subject (both in Polish, English, and German) was made and the analysis of statis- tical data was used. The paper discusses the similarities of both regions at the start of the process and the significant differences in the time of rest
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Azam, Muhammad, and Syed Ali Raza. "Do Workers’ Remittances Boost Human Capital Development?" Pakistan Development Review 55, no. 2 (2016): 123–49. http://dx.doi.org/10.30541/v55i2pp.123-149.

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This study examines the influence of workers’ remittances along with the economic governance system on human capital development in 17 countries having low income, lower middle, upper middle and high income levels by using the annual panel between 1996 and 2013. Overall, results of fixed-effects model reveal that workers’ remittances have significantly positive impact on the human capital development. Results also reveal the positive and significant impact of all selected variables of economic governance system on human capital. It is concluded that the strong economic governance system streng
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Dissertations / Theses on the topic "Upper echelon JEL Classification"

1

Hoffmann, Werner H., and Lukas Meusburger. "How CEO Values and TMT Diversity Jointly Influence the Corporate Strategy Making Process." Springer Nature, 2018. http://dx.doi.org/10.1007/s41464-017-0042-y.

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Understanding managerial behavior and its underlying motivations is of key interest in times where the role of business in society is generally viewed critically. While CEO influence on strategy making processes is almost undisputed, little attention has explicitly been paid to how CEO values and the characteristics of the top management team (TMT) interact in shaping corporate strategy making. This is surprising if one follows the assumption that top managers who work closely together will by necessity influence each other's actions. Hence, we would expect the CEO-TMT interface to be v
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