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2141406 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|a Attia, Eman F.
|e Author
|9 728778
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| 245 |
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|a The Impact of Board Leadership Structure on the Credibility of Financial Reporting in the Emerging Market:
|b Triangulation Approach
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| 260 |
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|b أكاديمية السادات للعلوم الإدارية - مركز الاستشارات والبحوث والتطوير
|c 2022
|g يوليو
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| 300 |
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|a 1 - 27
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b The study draws on a triangulation approach to elevate the association between Chief Executive Officer (CEO) duality and creditability of financial reporting, using the proxies of discretionary accruals. As there have been ongoing debates and conflicts on whether CEO duality eliminates or increases opportunistic earnings manipulations. Design/ Methodology/Approach: The research focused on 78 Egyptian listed companies including 780 observations from (2008 to 2017) after eliminating firms with inadequate data, Banks and Financial Institutions, and Insurance Companies. The paper employs the Feasible Least Square and System Generalized Method of the moment to test the association between CEO duality and non-duality in the opportunistic behavior of managers. Findings: Empirical findings on the association between CEO leadership and earnings manipulations are inconclusive. Dependable on the agency theory, we reveal that dual leadership increases the opportunistic earning manipulations based on the kaznik model. While dual or unitary leadership has no impact on the adaptable performance of management based on the other models. Research/ Implication: To my knowledge, this is the first investigation to scrutinize the role of dual CEO leadership in earning quality using different models with more advanced statistical techniques. The methods take into consideration the endogeneity, heteroscedastic issue, and simultaneity. Also, it is important to explicitly consider the institutional and legal setting of countries while examining Corporate Governance (CG) mechanisms on earnings quality as the practice and implementation of some CG mechanisms differ from one country to another.
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| 653 |
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|a التقارير المالية
|a القيادة المزدوجة
|a المعلومات المحاسبية
|a حوكمة الشركات
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| 692 |
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|b CEO Duality
|b Triangulation Approach
|b Opportunistic Behavior of Managers
|b Feasible Generalized Least Square
|b Egyptian Context
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| 700 |
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|a Awad, Ebtehal Orabi
|e Co-Author
|9 687965
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| 773 |
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|4 الإدارة
|6 Management
|c 005
|e Management Researches Magazine
|f Maǧallaẗ al-buḥūṯ al-idāriyyaẗ
|l 003
|m مج40, ع3
|o 0465
|s مجلة البحوث الإدارية
|v 040
|x 1110-225x
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| 856 |
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|u 0465-040-003-005.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1391115
|d 1391115
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