Dissertations / Theses on the topic 'Managerial power'
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Iliopoulou, Stavroula. "Executive compensation and managerial power in the UK." Thesis, University of Essex, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.435253.
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Stathopoulos, Konstantinous. "UK executive compensation : risk, managerial power and regulatory influences." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.556651.
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Hengartner, Lukas. "Explaining executive pay : the roles of managerial power and complexity /." Wiesbaden : Dt. Univ.-Verl, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2862868&prov=M&dok_var=1&dok_ext=htm.
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Moore, Marc T. "Company law in crisis : regulating managerial power in the age of shareholder value." Thesis, University of Bristol, 2006. http://hdl.handle.net/1983/ec29d1be-1a23-43f0-8338-ac9218a79985.
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Rankin, Michaela, and Michaela Rankin@buseco monash edu au. "Determinants of Executive Remuneration: Australian Evidence." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080812.140803.
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Corporate governance, and the role of executive pay in particular, has received increased attention from the media, government, and the business arena in recent years. The study reported in this thesis adds to our understanding of both the components and determinants of Australian remuneration packages for the top management team. It does so in four main ways: 1. The study examines the determinants of compensation of a range of senior executives within the organisation, in addition to the CEO. No Australian research, to date, explores the structure and determinants of remuneration beyond the CEO; 2. The research is conducted in a contemporary setting and timeframe, where corporations are subject to expanded disclosure requirements, when compared to the subjects of prior Australian research; 3. It examines an expanded range of factors documented in overseas research as likely to relate to remuneration, some of which have not been previously examined in Australian work; 4. Finally, in developing hypotheses concerning factors expected to relate to remuneration, the study reconciles the perspectives provided by both agency and managerial power theories in terms of how they present similar and differing propositions. The research examines both cash and incentive components of executive compensation disclosed by a sample of top 300 Australian companies in 2005. The model incorporates measures of firm performance, economic characteristics, board monitoring and governance characteristics, and ownership characteristics in an attempt to explain the level of executive compensation. The study extends analysis beyond the CEO to incorporate an investigation of both the structure and determinants of compensation of the top five executives, in addition to the CEO. Results indicate that the structure of CEO compensation has changed since prior Australian research was conducted, to include a more heavy reliance on incentive pay. In contrast to the US, the structure of CEO remuneration differs from that of non-CEO executives. As managers move progressively up the senior executive hierarchy, short-term cash bonus and share-based incentive pay both become more important as components of remuneration. There is also a greater reliance on performance hurdles than has been documented in prior Australian and international research. The expectation that remuneration is now more strongly tied to firm performance is supported. The size and complexity of the firm are also considered to be important in determining the level of various components of both CEO and non-CEO executive compensation. This supports the view that larger, more complex entities attract higher quality executives, and pay for such quality and expertise. Growth firms are more likely to pay higher levels of incentive pay and total compensation to CEOs than non-growth firms. Executive remuneration also relates to the strength of various monitoring and governance mechanisms, although to a greater extent for CEOs than for other senior executives. Managers are able to influence the remuneration-setting process where governance structures are weak, or where they have greater influence. In some cases factors relating to CEO compensation differ from those associated with compensation of lower-level executives.
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Hadad, Rymond, and Jansson Sandra Söderberg. "Maktens påverkan i en coachingrelation : En kritisk diskursanalys." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-29926.
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The use of coaching is fairly up to date in the business world although it’s relatively new. Despite this, there’s a lack of clarity about what coaching is and what it signifies. Our point is however not to define coaching. Based on the normative coaching literature, the purpose is, from a critical discourse analysis to explore the power relations that affect the coach and coached in their relation to each other, so as to be able to criticize managerial coaching relationship as presented in the literature. This will contribute to enabling for a more open discourse. The theoretical image of managerial coaching described by the literature as a democratic exercised leadership by a certain type of behavior and attitudes, will lead to improved organizational performance. For this to be possible, the relationship between coach/manager and coached/co-workers need to be characterized by safety, trust and equality. This is considered to be complex, given the power and dependency relationship prevailed between manager and employee. The empirical data on which the analysis is partly based on, have been collected through semi-structured interviews with a group within the National Insurance Office in Karlskoga, consisting of managers and employees where a coaching leadership is applied. Coaching relationship has been explored with the aid of Faircloughs analytical model and therefore conclusions could be obtained, which is that the coaching relationship is characterized by a variety of power conditions affecting coach and coached in their relation to each other. Among other things, it has emerged that the coach is governing the coached thoughts and thus indirectly also the coached acting. Managerial coaching is therefore considered according to us not to be a democratic exercised leadership but may instead implying to be more controlling in comparison with the “traditional” leadership.
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Bianchi, Giuliano <1981>. "Essays On CEO Compensation: New Evidence On The Managerial-Power Vs. Optimal Contracting Debate." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5346/.
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This dissertation analyzes the effect of market analysts’ expectations of share prices (price targets) on executive compensation. It examines how well the estimated effects of price targets on compensation fit with two competing views on determining executive compensation: the arm’s length bargaining model, which assumes that a board seeks to maximize shareholders’ interests, and the managerial power model, which assumes that a board seeks to maximize managers’ compensation (Bebchuk et al. 2005). The first chapter documents the pattern of CEO pay from fiscal year 1996 to 2010. The second chapter analyzes the Institutional Broker Estimate System Detail History Price Target data file, which that reports analysts’ price targets for firms. I show that the number of price target announcements is positively associated with company share price’s volatility, that price targets are predictive of changes in the value of stocks, and that when analysts announce positive (negative) expectations of future stock price, share prices change in the same direction in the short run. The third chapter analyzes the effect of price targets on executive compensation. I find that analysts' price targets alter the composition of executive pay between cash-based compensation and stock-based compensation. When analysts forecast a rise (fall) in the share price for a firm, the compensation package tilts toward stock-based (cash-based) compensation. The substitution effect is stronger in companies that have weaker corporate governance. The fourth chapter explores the effect of the introduction of the Sarbanes-Oxley Act (SOX) in 2002 and its reinforcement in 2006 on the options granting process. I show that the introduction of SOX and its reinforcement eliminated the practice of backdating options but increased “spring-loading” of option grants around price targets announcements. Overall, the dissertation shows that price targets provide insights into the determinants of executive pay in favor of the managerial power model.
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Sebetlele, Sewagodimo Amos. "Negotiation with teachers as a managerial task of the school principal / Sewagodimo Amos Sebetlele." Thesis, North-West University, 2005. http://hdl.handle.net/10394/845.
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The study focuses on the use of negotiation skills as a managerial task of the school principal in
order to reduce conflicts between teachers and between teachers and themselves, so as to enhance a
good working interpersonal relationship between them. This will lead to the building of trust,
professional development and success.
The purpose of this study was to determine through a literature study and empirical investigation,
the nature of negotiation in schools and the skills used by principals when negotiating with teachers.
The empirical investigation determined the skills used the most and least by principals when
negotiating with teachers.
Chapter 1 covered the statement of the problem, aims and methods to be used to obtain an overview
of the nature of negotiation. This chapter also covers the empirical investigation which includes the
questionnaire, population and sample, the statistical techniques. This chapter further covers the
arrangement of chapters.
Chapter 2 emphasises the nature of negotiation in general and in schools. The definition of
negotiation and the concepts closely related to it are given in this chapter. The significance of
negotiation and the negotiation principles are explained. The process of negotiation with its three
phases, are discussed, approaches to negotiation are explained and common mistakes that occur
during negotiation are highlighted. Mention is also made of the attitude principals have towards the
use of negotiation in schools, as well is the effects that negotiations have on school performance.
The context and skills needed in successful negotiation are discussed in chapter 3. With regard to
the context of negotiation, the climate, negotiating for common ground, the characteristics of good
agreement and the elements of negotiation are covered. With regard to skills needed in successful
negotiation, listening, empathy, space, timing and persuasion are discussed.
In chapter 4 the empirical research design, administrative procedures, population and sampling as
well as statistical techniques are discussed. The completed and questionnaires returned by
respondents are empirically analysed and interpreted. The practical significance (effect size) of
differences between biographical data and the different negotiation factors is done to determine if
the differences are large enough to have an effect in practice.
In chapter 5 the summary of all the chapters is done as well as the findings 60m the research and the
recommendations.
Of all the negotiation skills discussed, it is evident that empathy is a skill that is mostly used by
principals, followed by persuasion and the process of negotiation. The skill that is used least by
school principals and that is also recommended as a topic for further research, is space.
Recommendations of this study emphasize the importance of workshops and or in-service training
for principals on the use of negotiation skills.Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2005.
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Thorén, Björn, and Magnus Jonsson. "Hur påverkar ägarbilden hos svenska företag den rörliga ersättningen till den verkställande direktören?" Thesis, Högskolan Dalarna, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-22484.
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Bakgrund Det diskuteras mycket idag om ersättningar till verkställande direktörer (Vd) och storleken på dessa. Många har synpunkter på den enligt dem väldigt höga ersättningen och framförallt är många kritiska till de stora bonusar som tilldelas till företagsledare. Samtidigt är det ägarna som genom representation i styrelse och på bolagstämma bestämmer ersättningen. Syfte Syftet med studien är att undersöka om det föreligger ett samband mellan ägarbilden och andel rörlig lön till den verkställande direktören. Metod I studien tillämpas en deduktiv forskningsansats där vi utgått från existerande teorier och tidigare empirisk forskning för att skapa en hypotes som sedan kan bekräftas eller förkastas. Hypotesen testas genom en kvantitativ metod där data samlats in över 56 stycken svenska bolag för att sedan testas med statistisk regressionsanalys. Slutsats Undersökningen visar att det finns ett negativt samband mellan ett större ägande och andel rörlig ersättning till verkställande direktör.
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Zhu, Zhen. "The determination of executive compensation under the managerial power and the behavioural approaches : evidence from the UK." Thesis, University of Surrey, 2015. http://epubs.surrey.ac.uk/807664/.
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Using a sample of 344 non-financial companies from FTSE All-Share Index over financial year 2002 to 2011, this research investigates the determination of executive compensation in the UK. By questioning the underlying assumptions of the optimal contracting approach, we propose our managerial power hypothesis and peer benchmarking hypotheses in the particular UK context, leading to the first level and the second level integrated compensation models to be set in our study. Drawing on the managerial power approach, we combine managerial power with the traditional optimal contracting model to test the impact of managerial power on the level of executive pay. For this purpose, we construct a set of managerial power indexes combining corporate governance attributes via PCA technique to measure the degree of influence that top executives can exert over the board in the pay negotiation process in the UK context. We find that after controlling for firm characteristics, the level of executive pay is not significantly related to the degree of managerial power. Grounded on prospect theory, we further investigate the widespread use of peer benchmarking in pay setting process from a behavioural perspective by incorporating the behavioural elements in terms of the cognitive biases of framing and loss aversion into our first level integrated compensation model. We find that after controlling for managerial power and firm characteristics, the change in pay is positively related to the pay anomaly adjusting towards peer pay benchmarks, and underpaid CEOs and executives receive higher pay increases in the following year. More importantly, we also find that after controlling for managerial power and firm characteristics, in terms of all CEO pay changes and executive cash pay changes, there is a significant asymmetric pay adjustment between underpaid executives and overpaid executives in the sense that underpaid executives receive significant pay increases in the following year, while overpaid executives only receive insignificant pay decreases in the following year, leading to an upward ratcheting of top executive pay levels overtime. A critical insight generated from our results is that the use of peer benchmarking is strongly driven by the behavioural factors, leading to a systematic increase in top executive pay overtime. Firstly identifying the behavioural motives behind the widely use of peer benchmarking in top executive pay setting in advanced market, we therefore reach the conclusion that the behavioural factors play a key role in the determination of executive compensation. Further discussion reveals that after controlling for managerial power and firm characteristics, the use of peer benchmarking has a significantly negative moderating effect on the pay-performance relation of CEO total pay, indicating that the irrational pay decision behaviour weakens the pay-performance sensitivity of executive compensation. We fully address the endogeneity concerns on the explanatory variables arising from unobservable heterogeneity, simultaneity and dynamic endogeneity by applying static and dynamic panel estimation methods. Our results are also robust to several other alternative specifications.
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Lartey, T., D. O. Yirenkyi, Samuel Adomako, A. Danso, J. Amankwah-Amoah, and A. Alam. "Going green, going clean: Lean-green sustainability strategy and firm growth." Wiley, 2019. http://hdl.handle.net/10454/17114.
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YesDespite the widespread recognition of the paybacks of “going green” and “going clean”, limited research has focused on the impact of lean-green strategy on firm growth. In this study, we contribute to strategy and environmental sustainability literatures by investigating the possibility that the influence on lean-green strategy and firm growth is driven by different levels of industry competition, managerial power and family ties. Using panel data from 732 firms in four major industrialised economies (the US, Germany, France and the UK), we found that lean-green strategy positively relates to firm growth and this relationship is amplified at higher levels of competition, managerial power and family ties. Theoretical and practical implications of the study are also discussed.
The full-text of this article will be released for public view at the end of the publisher embargo on 27 June 2021.
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Morton, Susan Christine. "Characteristics of a managerial tool for harnessing the power of the informal organisation to improve product development performance." Thesis, Loughborough University, 2004. https://dspace.lboro.ac.uk/2134/34545.
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Considerable resource has been expended in restructuring organisations to optimise product development performance. Researchers and practitioners have concentrated on changing formal organisational structures often to make them more project-focused and have introduced formal processes and procedures for developing new products. The problem of structuring product development, especially in terms of the trade-off between individual project performance and organisational learning, has been identified and individual company specific solutions have appeared. What has not been generated is a wider approach to these problems that allows any company to identify the issues involved and to establish an effective organisation for product development. Through its explicit recognition and exploitation of informal organisational networks, this research fills a gap in the literature and offers a novel perspective on alternate mechanisms to significantly improve product development performance.
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Lazorchak, Shirley A. "Department store apparel buyers : relationships among perceived environmental characteristics, perceived environmental uncertainty, boundary spanning activities, managerial discretion, and perceived power /." The Ohio State University, 1996. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487936356158726.
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Pfeiffer, Iris [Verfasser], Gunther [Akademischer Betreuer] Friedl, Gunther [Gutachter] Friedl, and Michael [Gutachter] Kurschilgen. "Outrage and Camouflage - An empirical examination of the Managerial Power Theory / Iris Pfeiffer ; Gutachter: Gunther Friedl, Michael Kurschilgen ; Betreuer: Gunther Friedl." München : Universitätsbibliothek der TU München, 2018. http://d-nb.info/1154931625/34.
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Pfeiffer, Iris [Verfasser], Gunther [Akademischer Betreuer] Friedl, Gunther Gutachter] Friedl, and Michael [Gutachter] [Kurschilgen. "Outrage and Camouflage - An empirical examination of the Managerial Power Theory / Iris Pfeiffer ; Gutachter: Gunther Friedl, Michael Kurschilgen ; Betreuer: Gunther Friedl." München : Universitätsbibliothek der TU München, 2018. http://nbn-resolving.de/urn:nbn:de:bvb:91-diss-20170828-1379360-1-1.
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Skopal, Pavel. "Manažerský model investičního projektu fotovoltaické elektrárny pro mezinárodní praxi." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-71656.
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The implementation of photovoltaic power plants is the result of the collaboration between developers, investors, financing institutions, municipalities and general contractors. Investors make informed decisions based on expert evaluations of financial and nonfinancial criteria of projects. The investor provides equity capital for the project and the bank provides a loan usually in the amount of 70-80% of the total investment cost. The investor looks for the optimal solution for his investment and for the preparation and implementation of the project. To achieve this the investor needs to have a very good understanding of the country specifics where the project is located. During the construction works, outside bodies are part of the undertaking, especially law firms, expert technical supervisors and risk managers. The completed project is then valued using industry-standard methods and it becomes part of the investor's portfolio. New knowledge acquired during the development process is managed and applied to other projects.
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Ampofo, Akwasi Amankwaah. "Two Essays on Capital Structure Decisions of the Firm: An Empirical Analysis of the Impact of Managerial Entrenchment and Ethical Corporate Citizenship." Diss., Virginia Tech, 2021. http://hdl.handle.net/10919/103152.
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This dissertation consists of two essays on the impact of managerial entrenchment and ethical corporate citizenship on capital structure decisions of the firm. The first essay examines the impact of managerial entrenchment on financial flexibility and capital structure decisions of firms. Agency conflicts and asymmetric information between managers and shareholders of firms exacerbate managerial entrenchment, which is operationalized using the entrenchment index. The excess cash ratio of a firm over the median cash ratio of firms within the same 3 digits SIC code is the proxy for financial flexibility. Capital structure decisions include the extent and maturity of debt as proxied by debt-to-equity ratio, and average debt maturity respectively. Results indicate that compared to managers who are not entrenched, entrenched managers obtain less rather than more debt, and they use long-term rather than short-term debt maturity. Also, entrenched managers keep more excess cash than managers who are not entrenched. This is especially the case for firms in small and large market value groups compared to medium sized firms. Results do not change before, during, and after the 2008 global economic crisis.
The second essay examines the impact of ethical corporate citizenship and CEO power on cost of capital, and firm value in the context of stakeholder theory. Firms listed as World's Most Ethical Companies (WMECs) exemplify ethical corporate citizenship, which is operationalized as a binary variable of 1 for WMECs, and zero for non-WMECs. This paper matches WMECs and non-WMECs control firms in the same 3 digits SIC code, and within 10 percent of total assets. CEO power is primarily measured using CEO pay slice calculated as CEO total compensation as a percentage of top 5 executives of the firm. Powerful CEOs have pay slice above the 50th percentile, and weak CEOs pay slice is below the 50th percentile. Tobin's q is the proxy for firm value, and cost of capital is measured as the market value weighted cost of debt, and cost of equity. Results indicate that WMECs have neither lower cost of capital nor higher Tobin's q than matched control sample of non-WMECs. Firms led by powerful CEOs have significantly lower cost of debt capital, and lower industry-adjusted Tobin's q than firms led by weak CEOs. The negative impact of CEO power on firm value is consistent with agency theory that self-interested CEOs extract firm value for personal advantage, subject to managerial controls. Results have implications for research and practice in capital structure, corporate governance, CEO compensation, and corporate social responsibility.Doctor of Philosophy
This study consists of two essays. Essay 1 examines the impact of managerial entrenchment on financial flexibility, and leverage decisions of the firm. Managerial entrenchment is measured using the entrenchment index. The excess cash ratio of a firm over the median cash ratio of firms measures financial flexibility. Capital structure decisions include the extent and maturity of debt as measured by debt-to-equity ratio, and average debt maturity respectively. I find that entrenched managers use less debt than managers who are not entrenched. Also, entrenched managers prefer using long-term rather than short-term debt, and they keep more excess cash than managers who are not entrenched. This is especially the case for small and large firms compared to medium sized firms. Essay 2 investigates the impact of ethical corporate citizenship and CEO power on cost of capital, and firm value. Ethical corporate citizenship (ECC) refers to firms' commitment to a culture of ethics, effective governance, leadership, and innovation. ECC is measured as a binary variable of one if a firm is listed on World's Most Ethical Companies (WMEC), and zero otherwise. CEO power is primarily measured using CEO pay slice that is calculated as CEO total compensation as a percentage of top 5 executives of the firm. Powerful CEOs have pay slice above the 50th percentile, and weak CEOs pay slice is below the 50th percentile. WMECs and non-WMECs in the same 3 digits standard industry classification, which have similar total assets as the WMECs are compared. I find that WMECs have neither lower cost of capital nor higher Tobin's q than non-WMECs. Powerful CEOs often utilize their influence to reduce cost of debt capital, but also reduce firm value compared to weak CEOs. Self-interested CEOs who extract firm value for personal advantage partly explains the negative effect of CEO power on firm value.
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Pastuh, Daniel [Verfasser], Mike [Gutachter] Geppert, and Christoph [Gutachter] Dörrenbächer. "Dynamics of power & managerial control in the contemporary service sector : safeguarding organizational value creation within & beyond conventional workplaces / Daniel Pastuh ; Gutachter: Mike Geppert, Christoph Dörrenbächer." Jena : Friedrich-Schiller-Universität Jena, 2019. http://d-nb.info/1207271640/34.
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Chroscik, Angela, and Malin Lake. "Disclosure of CEO bonus plans : A study of twenty leading EU banking companies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21275.
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The CEO bonus of banking companies has become a hot media topic around the world accelerated by the recent financial crisis of 2007-2008 where the excessive pay and risk-taking in the banking sector were recognized. This has raised public concerns around executive remuneration and the transparency of the companies. According to the regulations, the bonus of the CEO is indexed to the firm´s performance. However, the compensation of many CEO’s has been paid out during the financial crisis although the firms have lost money. This has consequently led to rigorous regulations of the financial institutions with the attempt to ensure long-term focus and consider outstanding risk through variable remuneration payments. Although the remuneration, and specifically annual bonus, has caught a lot of attention by the public and the media, it has been mostly overlooked by regulatory authorities and academics up until today. This research represents the first attempt to examine the disclosure and transparency of CEO annual bonus plans of twenty leading EU banks through the employment of in-depth and descriptive approach.. The purpose of this study is to explore the issue of CEO annual bonus plan with respect to the disclosure of the information provided in the banking companies’ financial reports of 2011. The level of transparency of the companies are scrutinized and measured accordingly to five bonus features, which may contribute to the transparency of annual bonus plans. The bonus plan is regarded as transparent if the majority of the following bonus criteria are fulfilled by the companies; (1) the application of simple targets through a single performance condition; (2) the application of published targets accessible to shareholders; (3) the disclosure of methods applied in order for shareholders and other stakeholders to determine whether the given performance target(s) has been fulfilled; (4) bonus payments in form of cash; (5) the disclosure of annual bonus cap. The findings of this study show that a significant part of the banks can be considered as non-transparent due to the failure of fulfilling the given bonus plan features, meaning that the issue of disclosure and transparency of annual bonus plans should raise concern for shareholders and regulators, both on the EU-level and nationally. This study evidently shows that the level of information disclosed as to bonus plans of CEO various tremendously between the countries and sometimes also between the companies in the same country, which indicate the issue of disclosure and transparency of annual bonus plans need to be enhanced through regulations.
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Voulgaris, Georgios. "Essays on executive pay." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/essays-on-executive-pay(87065b51-30b2-412a-bbb2-cdd413d0b2a1).html.
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The aim of this thesis is to investigate the effect of two specific external, to the principal-agent relationship, influences on executive pay practices in the UK, namely pay consultants and the introduction of the International Financial Reporting Standards (IFRS). The thesis consists of three essays. In the first essay, I examine the role of pay consultants in UK CEO pay practices. The results illustrate that their role is not consistent with the predictions of the managerial power theory. More specifically, pay consultants do not try to help managers towards the expropriation of shareholders' wealth; on the contrary I show strong indications that pay consultants urge firms towards the adoption of more incentive based CEO compensation. Moreover, I report that economic characteristics (e.g. firm size, complexity of the contract) rather than CEO power explain the firm's choice to hire a compensation consultant. These results are robust to selection bias controls. The results of this essay indicate that pay consultants play a less "sinister" role than what the managerial power theory suggests and that their advice and expertise can assist firms design an optimal executive pay contract. In the second essay, I examine the existence of managerial opportunism at the switch from UK GAAP to IFRS. I find strong indications that the restatements from UK GAAP to IFRS have not been manipulated by managers. I examine the existence of such behaviour under different specifications and for different types of CEOs that one would expect to engage in opportunistic behaviour to maximise the expected personal wealth. The research design that I adopt makes the results less prone to methodological issues common in studies in this area. Positive Accounting Theory literature has established that managerial opportunism seriously affects accounting choice. The results of this essay imply that with respect to IFRS restatements, where managers had strong incentives to manage future earnings, I find no signs of manipulation. This essay thus puts into question the Positive Accounting Theory Paradigm. In the third essay, I examine the effect of IFRS on the use of performance measures for evaluating and rewarding managers. This essay illustrates that firms make less use of accounting based performance measures due to the introduction of IFRS. I explain these results based on the predictions of optimal contacting theory. I claim that IFRS adds unnecessary "noise" to accounting numbers not relevant to the managers' actions. This is mainly due to the adoption of "fair value" accounting, which makes accounting earnings more value relevant and therefore useful for firm valuation purposes; however, "fair value" accounting also makes accounting numbers more volatile and sensitive to market movements. If this increase in volatility is related to events outside the managers' control, this makes the use of accounting based performance measures less useful for evaluating and rewarding managers. The results of this essay imply that IFRS might have made accounting earnings more useful for stock market purposes, e.g. firm valuation, but this has happened at the expense of other purposes that accounting serves, e.g. contracting.
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Jordán, Petr. "Vůdcovství." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224361.
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The diploma thesis focuses on the formulation of the concept of leadership. I would like to analyze what is the essence of the leadership and what forms can be found according to sources available. The comparison with real subjects in the management field shall take place. The thesis outcomes will present recommendations based on survey carried out. These recommendations should contribute to a more effective function of the company hand in hand with more satisfied employees.
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Brožová, Aneta. "Analýza a návrh manažerského reportingu společnosti s využitím nástrojů Business Intelligence." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-416885.
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This master’s thesis is focused on evaluation of managerial reporting in defined department of a company and by using a case study approach, it designs a reporting that actively engages Business Intelligence tools based on performed process and infrastructure analysis. Prior to the analysis there a literature review explaining concepts of information management and Business Intelligence. The thesis is concluded by a project plan that designs a proposal of the new reporting process utilizing given technology.
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Pandya, Dishant D. "A Study on the Effect of the Mandated Change in Board Composition on Firm Performance & CEO Compensation." Cleveland State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=csu1624556598421205.
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Giat, Yahel. "Venture capital financing with staged investment, agency conflicts and asymmetric beliefs." Diss., Available online, Georgia Institute of Technology, 2005, 2005. http://etd.gatech.edu/theses/available/etd-11232005-145909/.
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Thesis (Ph. D.)--Industrial and Systems Engineering, Georgia Institute of Technology, 2006.Hackman, Steve, Committee Chair ; Tovey, Craig, Committee Member ; Platzman, Loren, Committee Member ; Deng, Shijie, Committee Member ; Subramanian, Ajay, Committee Co-Chair.
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Clément, Emmanuelle. "L'établissement distinct en droit du travail." Thesis, Lille 2, 2016. http://www.theses.fr/2016LIL20026.
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L’établissement distinct est devenu un concept incontournable dans la vie des entreprises et une notion récurrente dans les textes légaux et la jurisprudence. Dans l’hypothèse la plus simple, l’entreprise n’est dotée que d’une seule unité de travail, constituée d’activités et de personnels réunis en un même lieu. L’entreprise et l’établissement unique se confondent alors. Mais dès lors qu’elle développe un effectif important et que sa structure complexe impose la mise en place d’une organisation adaptée, elle se démembre et se divise en établissements. L’établissement distinct devient alors un centre d’activité de l’entreprise géographiquement ou matériellement isolé. Le droit du travail tente de saisir l’établissement distinct dans de multiples dimensions et n’adopte pas la même approche selon l’utilité que sa reconnaissance peut apporter dans l’entreprise. L’objet de cette recherche est de saisir la multiplicité des réalités que recouvre l’établissement distinct et d’éclaircir la manière dont le législateur et les tribunaux tendent à l’optimiser en fonction du rôle qui lui est assigné. Concomitamment, il est question de vérifier l’opportunité d’opérer un recentrage des rapports du droit du travail au niveau de l’établissement plutôt qu’au niveau de l’entreprise et les conséquences qui en résultentThe separate establishment has become an unavoidable concept in the life of the companies and a recurring notion in the legal texts and the jurisprudence. In the simplest case, the company has only one work unit, consisting of activities and personnel in one place. The enterprise and the single establishment are then merged. But since it develops a large workforce and its complex structure requires the establishment of a suitable organization, it is dismembered and divided into establishments. The separate establishment then becomes a center of activity of the company geographically or materially isolated. Labor law attempts to seize the distinct establishment in multiple dimensions and does not adopt the same approach depending on the utility that its recognition can bring to the company. The purpose of this research is to grasp the multiplicity of realities encompassed by the distinct institution and to clarify how the legislature and the courts tend to optimize it according to the role assigned to it. Concomitantly, it is a question of verifying the desirability of refocusing the relations of labor law at the level of the establishment rather than at the level of the enterprise and the resulting consequences
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Farias, João Batista de Sousa. "O gerencialismo no poder público municipal: o caso da reforma administrativa na empresa de urbanização do Recife." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/7934.
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This thesis is about the reform of the brazilian public sector which is on administrative reform of management inspiration established in 2005 at URB – Recife (the main public company of Recife, capital of Pernambuco). The ultimate purpose of the study was to understand the impacts on management of the mencioned company. These impacts came from the administrative reform, drawing in part to perceptions that it had employees and the body of managers, as revealed by ad hoc applied research. The study was contextualized in a historical summary of bureaucratic administration in Brazil, highlighting the reform initiatives in the Vargas era, with the emergence of DASP, when he tried the deployment of classical inspiration Weberian bureaucracy, is also making reference to the second major reform of the Brazilian State, held at the military regime, regulated by Decree-Law No 200/67, and considered the first attempt to reform stamp management. The government of Fernando Henrique Cardoso, has tempted the third major reform, influenced by economic ideas and policies of the eighties and nineties of the last century in industrialized countries, whose governments then gambled on the values and strategies of the market as the most appropriate solution to the problems economic and social, and management techniques of the private sector to become more efficient public administration. Beside the design aspect of administrative management, in Brazil the past two decades, flourished ideas of societal management, inspired by the experiences of participatory budgeting, initiated in Porto Alegre City Hall in 1989 and now spread across hundreds of municipalities. The reform of URB - Recife in 2005, was also analyzed for changes in its structure since its establishment in 1973 and several changes of roles and management models that occurred in the period. It is concluded, both based on the evaluation of responses to the survey cited, as the author's own observations of the study, that the reform had focused predominantly results unfavorable to the desirable performance of the institution.
O tema desta dissertação é a reforma do setor público brasileiro, com foco na reforma administrativa de inspiração gerencial, implantada em 2005 na principal empresa pública da capital pernambucana, a URB - Recife. O objetivo final do estudo foi o entendimento dos impactos na gestão da empresa, advindos de tal reestruturação, recorrendo-se parcialmente às percepções que dela tiveram seus funcionários e o corpo de gerentes, conforme reveladas por pesquisa ad hoc aplicada. O estudo foi contextualizado num histórico sumário da administração burocrática no Brasil; destacando-se as iniciativas de reforma na. era Vargas, com o surgimento do DASP, quando se tentou a implantação da burocracia clássica de inspiração weberiana, fazendo-se igualmente referência à segunda grande reforma do Estado brasileiro, realizada no regime militar, regulada pelo Decreto-lei n° 200/67 e considerada a primeira tentativa de reforma de cunho gerencial. No governo Fernando Henrique Cardoso, foi tentada a terceira grande reforma, influenciada pelas idéias econômicas e políticas dos anos oitenta e noventa do século passado em países industrializados, cujos governos apostavam então nos valores e estratégias do mercado, como a solução mais adequada para os problemas econômicos e sociais, e nas técnicas de gestão do setor priva-o, para tomar mais eficiente a administração pública. Ao lado da concepção administrativa de· vertente gerencial, no Brasil das duas últimas décadas, prosperaram idéias de administração societal, inspiradas em experiências de orçamento participativo, iniciadas na Prefeitura de Porto Alegre em 1989 e hoje espalhadas por centenas de municípios. A reforma da URB - Recife em 2005, também foi analisada quanto à evolução de sua estrutura desde sua instituição em 1973 e as diversas alterações de atribui'4ões e de modelos de gestão ocorridos no período. Concluiu-se, tanto com base na avaliação das respostas à pesquisa referenciada, como pelas próprias observações do autor do estudo, que a reforma focada teve resultados predominantemente desfavoráveis ao desempenho desejável da instituição.
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Habib, Aymen. "Analyse des fusions acquisitions : activisme des investisseurs institutionnels et pouvoir managérial." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0122/document.
Full textAbstract:
L’objectif de cette recherche est d’analyser deux mécanismes de la gouvernanced’entreprise. L’activisme des investisseurs institutionnels d’un côté et le pouvoirmanagérial de l’autre sont décryptés dans le but d’étudier leur degré d’influence sur lesdécisions de fusions acquisitions.Une analyse empirique est destinée à étudier l’impact de l’activisme institutionnel sur laperformance des opérations de croissance externe et le pouvoir managérial desdirigeants à accomplir ces opérations malgré une réaction négative sur le marchéfinancier.En mettant en exergue le poids des investisseurs institutionnels face aux décisionsstratégiques de croissance externe, cette recherche permet de mieux cerner le pouvoirdes dirigeants au sein de la gouvernance d’entreprise. En effet, la performance desopérations de fusions acquisitions est l’apanage d’un pouvoir managérial face à uneinfluence institutionnelleThe purpose of this research is to analyze two mechanisms of corporate governance.The activism of institutional investors and managerial power are decrypted in order tostudy their degree of influence on the decisions related to mergers and acquisitions.An empirical analysis is conducted to examine the impact of institutional activism onthe performance of external growth operations and managerial power to accomplishthese operations despite a negative reaction from the financial market.Highlighting the importance of institutional investors with regards to strategicacquisitions’ decision, this research provides a better understanding of leaders’ powersin corporate governance. Indeed, the performance of mergers and acquisitions is theprerogative of a managerial power with regards of institutional influence
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Bovo, Flávia Afini. "Administração pública e prestação jurisdicional: a qualidade da conciliação como instrumento de concretização do direito fundamental de acesso à justiça. Uma análise envolvendo o Cejusc da comarca de Palmas-TO." Universidade Federal do Tocantins, 2018. http://hdl.handle.net/11612/1038.
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Dissertação propositiva que teve por objetivo demonstrar a importância de se
realizar o monitoramento qualitativo dos trabalhos de conciliação realizados pelo
Cejusc da comarca de Palmas-TO. O estudo se justifica pela relevância da matéria
entendida como indispensável para a concretização do direito humano de acesso à
Justiça. O método qualiquantitativo apresentou-se como o mais adequado aos
objetivos propostos de se diagnosticar o grau de satisfação dos jurisdicionados no
que tange aos serviços conciliatórios prestados pelo Cejusc. A coleta de dados se
deu pela aplicação de Pesquisa de Satisfação do Usuário, sendo a direcionada aos
advogados/defensores públicos composta por 19 perguntas fechadas e a destinada
aos jurisdicionados consistente em 17 perguntas fechadas, aplicada aos usuários do
Cejusc de Palmas-TO, no período de 2 a 8 de maio de 2018. Quanto ao universo
amostral da pesquisa, 100 advogados/defensores públicos e 95 jurisdicionados
responderam ao formulário, totalizando 195 usuários participantes. Além do
resultado obtido com a aplicação do instrumento de pesquisa de satisfação do
usuário, houve a utilização de vasto material bibliográfico que se deu por meio de
consultas a livros, artigos científicos, legislação e páginas da internet. Os resultados
indicam a necessidade de monitoramento de ordem qualitativa dos trabalhos de
conciliação realizados pelo Cejusc de Palmas-TO como forma de balizar a
administração pública no sentido de adotar medidas tendentes à melhoria do serviço
prestado e como forma de concretização do direito humano de acesso à Justiça.The purpose of this dissertation was to demonstrate the importance of carrying out qualitative monitoring of the conciliation proceedings, carried out by CEJUSC of Palmas – TO region. The study is justified by the relevance of the matter, understood as indispensable for accomplishing the human right of access to justice. The quantitative – qualitative method presented itself as the most adequate to the proposed objectives of diagnosing the satisfaction degree of those under jurisdiction in relation to the conciliatory services provided by CEJUSC. The data collection was done by the application of an User Satisfaction Survey, being directed to the lawyers/public defenders composed of 19 closed-ended questions and the one destined to those under jurisdiction consisting of 17 closed-ended questions, applied to the users of CEJUSC of Palmas-TO in the period of May 2nd to May 8th of 2018. Turning to research sample universe, 100 lawyers/public defenders and 95 of those under jurisdiction replied to the research form, totalling 195 participating users. In addition to the result obtained with the application of the User Satisfaction Survey tool, a vast bibliographic material was used through books, scientific articles, legislation and web pages consultation. The results indicate the need for qualitative monitoring of the conciliation proceedings carried out by Cejusc of Palmas-TO as a way of marking out the public administration in order to adopt measures to improve the service provided and as a way of accomplishing the human right of access to justice.
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Perraki, Panagiota. "La protection de la vie personnelle du salarié en droit comparé et européen : étude comparative des droits français, hellénique, britannique et européen." Phd thesis, Université de Strasbourg, 2013. http://tel.archives-ouvertes.fr/tel-00997155.
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La problématique de la protection de la vie personnelle est très ancienne et a fait l'objet d'études dans diverses disciplines scientifiques. Un principe d'indifférence à la vie personnelle a été reconnu dans l'ensemble des systèmes étudiés à partir desannées 1980. Malgré l'existence d'un cadre juridique protecteur à première vue, avec la reconnaissance d'un droit à la protection de la vie personnelle - qui limite et rationalise indubitablement les pouvoirs de direction de l'employeur - la protection connaît des tempéraments et des restrictions, afin d'atteindre un équilibre avec les intérêts légitimes et les droits de l'employeur. La vie personnelle se trouve donc limitée par les pouvoirs patronaux, aspect très largement sous-estimé. Tant le législateur que la pratique et la jurisprudence cherchent à définir les conditions de cet équilibre, que cette étude s'attache à décrire, en soulignant les obstacles techniques et en proposant des solutions pour les résoudre. Son objectif est de démontrer qu'il y a une tendance claire et nette à reconnaître à l'employeur un droit de plus en plus poussé à la restriction de la vie personnelle du salarié et que ceci risque de mettre en péril l'ensemble de la construction.
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LIN, XIU-LING, and 林綉綾. "The Impact of Managerial Power and Debt on Firm Performance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/5k8fmm.
Full textAbstract:
碩士朝陽科技大學
會計系
105
The corporate deliberately separates its ownership from management by engaging a professional manager to promote business achievements and maximize the benefits of its shareholders. However, there consequently exists the agency problem between the manager and shareholders. To restrain the derived matters, corporate governance devices may be implemented, such as organizing the board of directors, to diminish the unfavorable decision to the company made by the manager (Berle and Means 1932; Fama and Jensen 1983). Some scholars, on the other hand, hold the opinion that the manager will eventually influence firm performance through his/her efforts and power to the corporate decision-making. Whether the managerial power exerts an influence on firm performance remains a question for consideration. This study probed into the following issues, by applying Least Squares Method to conduct empirical analysis, whether, in a public company, distinct managerial powers act on firm performance and whether distinct managerial powers and debt ratios have an interactive function with firm performance. The empirical result indicated that the more shareholding ratio the chairman has, the stronger managerial power he/she accordingly possesses, the higher rate of return the shareholders will earn. Whereas the chairman does not simultaneously portray the role of general manager, his/her managerial power will, as a result, get lower, but the shareholders still gain higher rate of return. Diverse agency variables of the managerial power reveals inconsistent significance concerning its influence on firm performance. The chairman’s shareholding ratio and debt level have close connection with business achievements; yet, whether the chairman and the general manager are the same person and how his/her debt level is make no momentous interaction with management performance. The empirical result also showed discordant outcome regarding the situation whether distinct debt levels and managerial powers bring up an interaction with the firm’s management performance.
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Tzu-chi, Lin, and 林紫綺. "A study of Taiwan Power Company：SWOT analysis and managerial challenge." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/11597486616726210826.
Full textAbstract:
碩士國立臺灣科技大學
企業管理系
102
By applying SWOT analysis, the study investigates these main competitive issues related to the Taiwan Power Company: its strength and weakness, future opportunity amd threats, and managerial chanllenge. The study finds that Taiwan Power Company has faced three main problem：Sustained lose, operational inefficiency and home with no nuclear power. Next, the threats for Taiwan Power Company is much greaten the opportunities available. The major competitive disadvantage of Taiwan Power Company is the state-owned organigation. Finally, the study propose five major strategic issues and challenges that Taipower will facing in the future： 1. How to resolve the loss problem of Taipower? 2. How to response to the policy of home with no nuclear powerin Taiwan? 3. How to predict correctly the demand of electricity in the future and how to adjust the structure of power generation in the future? 4. How to reduce CO2 in the process of power generation under thermal power increases in the future? 5. How to face the pass of New Electricity Amendatory Acts in the future?
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Syu, Yi-Ting, and 徐翊庭. "The Effects of Compensation Differentials and Managerial Power on Firm Performance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/08752970004919221874.
Full textAbstract:
碩士朝陽科技大學
會計系
104
In modern commercial world, the scale of a company is forced to be getting larger and larger to cope with economic globalization. Due to this complex tendency, the management right of a company is inevitably separated from its ownership. They thus have to employ top managers, who are well-qualified with potent professional knowledge and their distinguished work experience, to help the company make right decisions. To make the company run with success, the owner must offer high salary to attract top managers. Nevertheless, there consequently exists Agency Problem in the company. Seeing this, some scholars propose the application of Optimal Contraction Approach to mitigate the Agency Problem. From the Optimal Contraction Approach, a company must provide appropriate level of compensation contract to prevent Agency Problem from happening and to motivate top managers to expand efforts that meet stockholders’ value. Furthermore, by applying Tournament Theory, we research into the links between Managerial Compensation Contract and Firm Performance. From the theoretical perspectives, we wonder whether Compensation Differentials is influenced by managerial hierarchy, and whether top managers exert crucial influence, through their managerial power, on the company’s decisions and accordingly proceed to make an impact on Firm Performance. Therefore, Managerial Power factor is added in this study. Empirical result shows positive standpoint toward Tournament Theory, which implies Managerial Compensation Contract exerts assured effect on Firm Performance. On the other hand, empirical result does not prove any positive significance regarding Managerial Power toward Firm Performance, except that there is significant negative relation between Manager’s Tenure and Firm Performance.
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Sithole, Ntombizodwa. "Career anchors of engineers in managerial positions in the South African power utility." Diss., 2012. http://hdl.handle.net/2263/28665.
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Due to the introduction of the Employment Equity Act of 1998, the structure of management in South African companies has dramatically changed. This emphasizes the need for managerial generalists, especially now where we are faced with a competitive business environment and rapid changes in technology. Edgar Schein (1978) in the (Academy of Management Journal 1996) maintains that these changes have resulted in people forming what he called “internal careers”. He described an “internal career” as a subjective sense of where one is going in one’s working life. He continued to describe the external career as something that is more about formal stages and roles, well defined by organisational policies and societal concepts regarding what an individual can expect in an occupational structure”. The complexities in the occupational environment have implications for career development, and it has obviously become crucial that people form what Edgar Schein regarded a self-concept, to be a ““career anchor” that holds a person’s internal career together even if they experience intense changes in their external career”. An individual’s “career anchor”, as defined by Schein (1978; 1985; 1990; 1993), comprises of a person’s 1) “self-perceived aptitudes and capacities; 2) basic values; and most important, 3) the evolved sense of motives and desires as they apply to the career”. Using the instrument called the Career Orientations Inventory (COI) developed by Edgar Schein, the objective of this study to systematically examine the primary career anchors of a sample of engineers in management positions at one of the utilities in South Africa. This is a quantitative study which uses a statistical analysis to substantiate engineers’ motivation for pursuing managerial positions instead of remaining specialists. The results from this study will have a major contribution in the field of Psychology and in particular, Career Psychology.Dissertation (MCom)--University of Pretoria, 2012.
Human Resource Management
unrestricted
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Liu, Zhen-Yu, and 劉振宇. "The Effects of Value Relevance of Information and Managerial Power on Executives Compensation." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/65346749984391031779.
Full textAbstract:
碩士國立中興大學
會計學研究所
98
This paper examines the mechanism of compensation of the executive by using both the arm’s length bargaining model and the managerial power model. We first employ the arm’s length bargaining model, which is the pay-for-performance mechanism based on the agency theory, to examine the effects of value relevance of information on the relationship between performance and the pay of the executive. To consider the upgrading ability of stationary of performance on the firm value, we also investigate the effects of the value relevance of information on the performance-pay of the executive under different stationary of performance. Next, we combine the tournament theory and the argument of managerial power model to examine the effect of managerial power on the compensation gap of the executive. Moreover, this paper further investigates the reactions of compensation mechanisms of above two models to the business cycle, and then explains the differences between these two compensation mechanisms. The weak evidence show that the value relevance of information provides additional explanatory power to the performance-pay relation of the executive and also enhances this relation when we use the earnings as the main indicator of the executive’s performance in the arm’s length bargaining model. Moreover, the analysis of employing indicator of performance stationary indicates that the effect of the value relevance of information on the performance-pay relation varies with different levels of stationary based on earnings as a main performance indicator and grouping samples by using earnings stationary. On the other hand, there are a significant positively relationship between the managerial power and compensation gap of the executives in the managerial power model. And when the managerial power is higher, the influence of gap is higher. After considering the factor of overall economic environment, we find that although the business cycle may affect the compensation of the executive, it can not significantly influence the information contents of these two mechanisms for the executive’s pay.
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Su, Ying-shian, and 蘇英賢. "The Establishment of Scales for Managerial Competencies of Middle-Level Managers in Taiwan Power Company." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/kmu9qh.
Full textAbstract:
碩士東吳大學
企業管理學系
96
This report, investigated through scientific and systematic methods, is focus on the essential management competencies for which middle-level mangers in Taiwan Power Company （TPC） should qualify. Based on the result of this report, we further develop a scale, possessing reliability and validity, for management competencies of middle-level managers in order to facilitate the selection and performance assessment for these employees. This scale also links up with the training and development system so that we can upgrade the managerial competencies of middle-level managers and can finally reach our ultimate goal, the promotion of the performance of the whole company. The “Scale for Management competencies of Middle-level Managers of TPC” is designed based on many research methods, such as documentary research, focus group interview, in-depth interview , expert questionnaires, and discrimination of content validity Then, we sample from TPC’s present middle-level managers and check with factor analysis, reliability and validity. After completing above-mentioned process, we establish the assessment scale which contains 4 competency clusters, including leadership, execution, interpersonal and subordinate cultivation, and 54 subjects. According to the result of statistic analysis, the inner coefficient （reliability） of each group and subject is between 0.949 and 0.976; the validity coefficient is between 0.756 and 0.835 which shows this scale as an effective one. Finally, through regression analysis, the scale is shown to have obvious influence on the working performance of TPC’s middle-level managers. That means we can use this scale to predict their performance. Especially, leadership group and execution group are shown to have obvious forecast ability. We also find that age and education background has remarkable influence on the assessment. To conclude, this scale can be used in 1. selection of the middle-level managers, 2. training and development of subsection head, 3. career development planning; 4. establishment of objective performance assessment; and 5. cultivation plans for the successors of the middle-level managers.
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Chen, Ching-Wen, and 陳晴文. "The Effect of Accounting Conservatism on Idiosyncratic Risk: The Moderating Roles of Managerial Ability and Power." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4t69p9.
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碩士國立中興大學
會計學研究所
106
This paper considers accounting conservatism as a proxy for the quality of accounting information and investigates the relationship between accounting conservatism and idiosyncratic risk. We use two methods to measure accounting conservatism. First one is C-Score which is developed by Khan and Watts (2009). Second one is extensions of standard conservatism models to control for the confounding effect of sticky costs, which refer to Banker, Basu, Byzalov, and Chen (2016). We also investigate the moderating role of managerial ability and power on the relationships between accounting conservatism and idiosyncratic risk. We find that accounting conservatism is positively related to idiosyncratic risk, suggesting that firms with higher accounting conservatism and higher information transparency have higher idiosyncratic risk. We also find that both managerial ability and power would reduce the relationship between accounting conservatism and idiosyncratic risk. Furthermore, able and powerful managers are not only more knowledgeable of their firm resources and operation, but also with greater decision-making authority. The result indicates that managers who have stronger ability and power are associated with weaker relationships between accounting conservatism and idiosyncratic risk.
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Lin, I.-Hsin, and 林宜欣. "The Effects of Audit Quality on Financial Reports’ Accuracy: The Moderating Role of Managerial Power and Ability." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/yrf838.
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碩士國立中興大學
會計學研究所
106
This study measures managerial power following Han, Nanda and Silveri (2016) and measures managerial ability following Demerjian, Lev, and McVay (2012). We first examines the relationship between audit quality and the accuracy of the company''s financial statements. Second, we considers the moderating role of managerial power and ability on the relationship between audit quality and financial statement’s accuracy. This study further explores whether the interaction between managerial power and managerial ability will affect the relationship between the quality of external audit and the accuracy of financial statements. The findings show that there is a significant positively relationship between audit quality and financial reporting’s accuracy, indicating that the higher the company''s external audit quality, the higher the accuracy of its financial statements. Managers with greater power are more likely to abuse their authority to control the expression of financial statements, or restrict auditors from conducting financial statement audit,therefore reduce the likelihood that auditor correct financial statements and weaken the positive relationship between audit quality and financial reporting’s accuracy. Managers with higher ability may conduct the financial statements fraudulent practice by understanding of the industry to which they belong, operational activities, and the risks they face. It deteriorates the quality of financial statements, further weakens the positive relationship between quality of external audit and financial reporting’s accuracy We also find that the positive relationship between audit quality and financial reporting’s accuracy will weaken when managers with higher power and higher ability. It means that the management of the company will manipulate the expression of the financial statements by its powers and capabilities, making external audit unable to perform its functions and failing to reduce the Information asymmetry.Also, when manager with lower power and lower ability, manager more rely on external audit quality and therefore enhance financial reporting’s accuracy.
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Liu, Hsuan-Yu, and 劉軒佑. "The Relationship Between CEO Power, Organization Capital, Managerial Ability and Firm Value Under the Disruptive Innovation of iPhone." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/32pnm9.
Full textAbstract:
碩士國立交通大學
財務金融研究所
105
Previous studies on the relationship between CEO power and firm value have not yet to attain a consistent conclusion. Organization capital is a combination of management, organizational structure and human resource, which is an intangible asset that could help firms to generate sustainable competitive advantages. Moreover, managerial ability is also an important factor of impact on firm value, there are 3% ROA performance differences between the firms with the top decile of managerial ability and the lowest. On the other hand, the disruptive innovation of iPhone had a great impact on IT industry. Therefore, this study would like to investigate the relationship between CEO power, organization capital, managerial ability and firm value in the IT industry under disruptive innovation of iPhone. Our empirical results show that in IT industry, a powerful CEO will increase firm value and lower the variability of firm value by investing in organization capital. Furthermore, organizational capital will pose a risk for firms when CEO is powerful and managerial ability is better. In non-IT industry, organizational capital will increase the variability of firm value when CEO is powerful. With regard to the variability of excess return, organizational capital will increase the variability of firm’s excess return when CEO is powerful and managerial ability is better.
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Coetzee, Marius Gideon. "The relationship between managerial motivation and sense of coherence." Diss., 2002. http://hdl.handle.net/10500/677.
Full textAbstract:
The purpose of this research is to determine whether a relationship exists between two constructs, namely managerial motivation and sense of coherence and to determine whether any variance exists between two groups of people in terms of the mentioned constructs.
The study was conducted on a total sample of 124 employees of the Agricultural Research Council (ARC) which was divided into two groups, namely managers and supervisors in view of the position they held at the Agricultural Research Council.
The results of the study indicated that a significant positive relationship exists between the dimensions of managerial motivation and the dimensions of sense of coherence of the total sample. There is also a significant variance in terms of two dimensions between the two groups, namely power motive as dimension of managerial motivation and meaningfulness as dimension of sense of coherence.Industrial and Organisational Psychology
M.A. (Industrial Psychology)
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Yuan-Kuei, Liu, and 劉源貴. "A study of the Inference of Organizational and Managerial factors on the Perception of Labor Workplace Safety － An Empirical Research of Taiwan Power Company." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/96981216560140862391.
Full textAbstract:
碩士大葉大學
工業工程與科技管理學系碩士在職專班
93
Abstract The purpose of this study is to explore the influence of organization and management on the perception of labour workplace safety。It adopted a multi-dimension research framework to links independent variable Organizational climate，intervening variable Management support safety，and dependent variable Perception of labour workplace safety。Through the process of subject and dimension selection，questionnaires design and measurement，as well as statistical analysis and discussion，it will be examined its theoretical and pratical implications in application value.We conclude six major results as follows : 1.Labour’s individual characteristic was identified significant difference to dimensions of perception of labour workplace safety in different work experience，age，department，education，position， and times of safety training 。 2.There is significant negative correlation between organization climate and management support safety。 3.There is significant postive correlation between supervisor’s Justice，Goal Congruence and management support safety。 4.There is significant postive correlation between management support safety and perception of labour workplace safety。 5.Intervening variable of Management support safety was identified to have a significant mediating effect between independent variable and dependent variable。 According to the results of the research，there are a few suggestions brought out with the definition of management to provide the follow-up research with case study and academic: 1.Organizations should fulfill implement safety rule and insurance system，besides the educational training，and then to encourage the positive philosophy and lead labour to optimistic work values .As a result，It may be positive and safety culture。 2.The supervisors as well as safety officers must promote subordinates’knowledge and attitude towards safety，and must demonstrate this concern through the encouragement and criticism communicated to the labour being supervised。 3.Organizations who want to utilize the supervisors as a safety promoter should therefore give them both the leader training，the authority and resources they need for promoting safety。
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Yeh, Yu-shin, and 葉宇欣. "The Analysis of Managerial Strategy and Corporate Value of the Solar Power Industries after the Financial Crisis in 2008 – Example of SunTech and MoTech." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/38573950927095280028.
Full textAbstract:
碩士國立中央大學
財務金融學系碩士在職專班
99
After the financial crisis in the end of the 2008, main countries engaged in solar energy industries adopt policies of shrinking rewards or subsidies, which results in the decrease of the downstream solar power system installment. Many medium and small sized battery companies exit the market one by one and even some traditional solar power battery companies in Europe, US or Japan suffer a loss and the average selling prices of solar batteries and modules continue to drop. However, the ranks of top 10 global leading companies in solar power industries across the straits in 2010– Motech Industries, Inc., and SunTech Power have showed a magnificent difference. This article adopts a case study method to cite examples of SunTech Power and Motech Industries, Inc. whose business models are compared and analyzed. First, we make an analysis of five forces for the present global solar energy industry and find opportunities and threats in the industry. Then we use nine composition of the Business Model Canvas offered by Alexander Osterwalder and Yves Pigneur as a model in order to discuss similarities and differences of two companies. Moreover, we try to find comparative advantage and disadvantage for MoTech Industries, Inc. and provide strategic recommendation and evaluate the corporate value. This paper finds the solar energy industry at present has changed from Europe, American and Japanese companies which drive the industry by leading technology to a low cost competitive model of Chinese companies. SunTech Power is sponsored by the Chinese government and IPO in the US to get lots of funds. It expands its production capacity and integrates vertically the upstream and downstream and enhances its strength by the economic scale and low cost strategy. On the other hand, the business model of MoTech Industries Inc. is to engage in specialization, enhance its technology skills, increase yield and improve product quality. At last, we provide future strategic development recommendation for Motech Industries, Inc. with SWOT analysis and by way of the corporate evaluation we find that if Motech can change its strategy it still has a chance to make progresses in the operating revenue and profit. In summary, we find that the increase of market share, technology improvement, the reduction of material cost, and the expansion of production capability contribute to the corporate value of Motech the most.
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Strydom, E. M. L. "Employer prerogative from a labour law perspective." 1997. http://hdl.handle.net/10500/16132.
Full textAbstract:
In the sphere of labour and employment, "prerogative" is usually taken to refer to the "right to manage" an organisation. The right can be divided into those decisions which relate to the utilisation of the human resources of the organisation and decisions of an
"economic" or "business" nature. This thesis focuses on the first category of decisionmaking.
It is generally accepted by employers and trade unions that employers have the right to
manage employees. The legal basis for this right is to be found in the contract of employment which has as one of its elements the subordination of the employee to the authority
of the employer. This element affords the employer the legal right to give instructions and creates the legal duty for the employee to obey these instructions.
Employers' right to manage is, however, neither fixed nor static. The main purpose of
this thesis is to determine the extent of employers' right to manage employees. This is done by examining the restrictions imposed by the law {ie common law and legislation) and collective bargaining. The examination is accordingly focussed on what is Jett of
employer prerogative.
A number of conclusions are drawn from the examination. One of the most important conclusions reached is that, although most of an employer's common law decisionmaking
powers have been statutorily regulated, none have been rescinded. The employer has accordingly retained its decision-making power, albeit in a more restricted or limited form. This makes further restriction of its decision-making power through contractual
or statutory provisions or collective bargaining possible. It, however, also makes the lessening or even the total removal of these restrictions through future statutory provisions or collective bargaining possible.Law
LL.D.