This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

Identification of influential factors of firms has always been one of the main concerns for both academics and practitioners in the realm of finance. The aim of this study is to identify the role of managers of the firms on this issue. Statistical society of this research is all the public equity firms of Tehran which are registered in Tehran Stock Exchange. The sample is 61 of those firms in d...

Purpose – The purpose of this paper was to examine the interaction effects of managers’ perceptions of the supporting vision clarity, appropriateness, and execution of a major organizational change on their job satisfaction, organizational commitment, turnover intentions, and role ambiguity. Design/methodology/approach – Data were collected from upper and middle-level managers of a Fortune 500 ...

The market-focused learning organization continues to attract attention in the marketing literature. Two central and interrelated aspects of collective learning are organizational culture and memory. The relationship between culture and performance has been demonstrated both theoretically and empirically. This study investigates the influence of culture and organizational memory development on ...

Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for individual managerial decisionmaking. In the two studies reported here, we used stakeholder theory to examine managerial decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels of stakeholder saliency const...