http://localhost:8080/xmlui/handle/123456789/12545 2026-04-18T19:54:20Z 2026-04-18T19:54:20Z Na, Kyunga Lee, Yunjeong Yu, Hagyeong http://localhost:8080/xmlui/handle/123456789/12579 2025-08-07T01:28:46Z 2023-06-01T00:00:00Z

Title: CEO Type and Earnings Management to Avoid Loss or Earnings Decreases: Evidence from South Korea Authors: Na, Kyunga; Lee, Yunjeong; Yu, Hagyeong Abstract: Abstract: This study examines the relations between the CEO type (owner CEO vs. professional CEO) and earnings management over 9,266 firm-years from 2011 to 2020 in Korea. Two earnings management measures, accrual management and real activity management (abnormal cash flow from operations, abnormal production cost, and abnormal discretionary expense), are considered as means to avoid reporting losses or earnings decreases. We partition the sample into two groups based on the type of CEO (owner CEO vs. professional CEO) and investigate whether earnings management is used for achieving earnings targets (small profit or small earnings increases) for each group. We find all earnings management measures are significant at the 5% level or better in the direction of aggressive earnings management in the owner CEO sample, while all but one measure (abnormal production cost) are insignificant in the professional CEO sample. Our findings suggest that an owner CEO is more likely to manage earnings to achieve small profit or small earnings increases compared to a professional CEO.

2023-06-01T00:00:00Z Gebisa, Diriba http://localhost:8080/xmlui/handle/123456789/12578 2025-08-07T01:26:53Z 2023-05-01T00:00:00Z

Title: The Impact of Information Sharing and Inventory Management Practices on Firms’ Performance in Supply Chain Practices Authors: Gebisa, Diriba Abstract: Abstract: This study’s aim is to conduct an empirical investigation of the impact of supply chain practices on firm performance. The prime objective of the paper is to study the impact of information-sharing practices and inventory management on firm performance. To realize the specified objective of the study, data were gathered from 170 individuals who are familiar with the supply chain practices of the companies and analyzed using structural equation modeling (SEM). The result shows a significant direct and indirect effect of information sharing and inventory management practices on firm performance. Generally, the results show that higher information-sharing practices and better inventory management practices lead to greater firm performance; and higher information-sharing leads to improved inventory management, which in turn leads to greater firm performance. Theoretically, the result provides evidence of the effects of information sharing and inventory management on the supply chain practices’ performance in a firm. The managerial implications of the results are enhancing information sharing and inventory management practices by adopting, internalizing, and building information technology into all the business operations to enhance information sharing and inventory management practices to enhance firm performance.

2023-05-01T00:00:00Z Panjaitan, Roymon Adam, Echan Hasan, Muhammad http://localhost:8080/xmlui/handle/123456789/12577 2025-08-07T01:25:29Z 2023-05-01T00:00:00Z

Title: Improving Entrepreneurial Satisfaction Through Creativity and Intellectual Agility-Resonance: Evidence from Indonesia Authors: Panjaitan, Roymon; Adam, Echan; Hasan, Muhammad Abstract: Abstract: Entrepreneurship is a personality attribute that enables a person to discover resources passionately through a combination of new strategies to generate significant market value. Therefore, this research aims to examine the importance of the intellectual agility-resonance of businesses in all industrial sectors in Indonesia. Quantitative data were collected from 303 small and medium-sized micro-enterprises and analyzed using SEM-PLS line analysis. The result showed that the intellectual agility-resonance of entrepreneurial creativity increases satisfaction. Furthermore, empirical research on aspects like psychological well-being, financial optimism, job risks, and outcomes show what can be achieved through intellectual agility-resonance. Theoretically, entrepreneurial creativity is an intellectuality that comes from the dimension of the source of competitive excellence.

2023-05-01T00:00:00Z Mahadwartha, Putu Anom Ismiyanti, Fitri Zunairoh http://localhost:8080/xmlui/handle/123456789/12576 2025-08-07T01:24:03Z 2023-05-01T00:00:00Z

Title: The Gambler’s Fallacy, the Halo Effect, and the Familiarity Effect Based on Risk Profile: Bullish and Bearish Market in Indonesia Stock Exchange Authors: Mahadwartha, Putu Anom; Ismiyanti, Fitri; Zunairoh Abstract: Abstract: This study tests three behavioral biases: the gambler’s fallacy, the halo effect, and the familiarity effect. The novelty is the behavioral bias in bullish and bearish markets, based on different investors’ risk profiles. The questionnaire used a Likert scale. This study argues that bullish and bearish markets, and different risk profiles, affect investors’ behavioral bias. The gambler’s fallacy occurs when markets are bullish and partially when markets are bearish. The halo effect without risk profile does not occur in either market, and the familiarity effect occurs in both markets. Investors with a very conservative risk profile will experience behavioral bias, especially the gambler’s fallacy and the familiarity effect, with bullish and bearish markets. Investors with a conservative risk profile will partially experience the halo effect in bullish markets

2023-05-01T00:00:00Z