scholarly journals The Impact of the Top Management Team Characteristics on Chinese Companies’ International Strategy

2017 ◽  
Vol 07 (02) ◽  
pp. 47-52
Author(s):  
岚 王
Keyword(s):  
Top Management Team ◽  
Management Team ◽  
International Strategy ◽  
Top Management ◽  
Chinese Companies ◽  
Team Characteristics ◽  
The Impact

Top Management Team Characteristics and Financial Reporting Quality

2019 ◽  
Vol 94 (5) ◽  
pp. 349-375 ◽  
Author(s):  
Dana Zhang
Keyword(s):  
Financial Reporting ◽  
Top Management Team ◽  
Reporting Quality ◽  
Economic Incentives ◽  
Individual Characteristics ◽  
Management Team ◽  
Financial Reporting Quality ◽  
Top Management ◽  
Team Characteristics ◽  
The Impact

ABSTRACT The accounting literature often views managers as individuals whose financial reporting decisions are determined by their economic incentives and individual characteristics. However, managers typically work in a team and most decisions have at least some input from other members of the team. This study examines the impacts of two top management team (TMT) characteristics on financial reporting quality. The results indicate that background homogeneity and long-shared working experience are each distinctly related to a higher likelihood of restatements. Additional tests document that team homogeneity and shared experience also are positively associated with discretionary accruals for firms with income-increasing earnings management incentives. Moreover, the impact of TMTs on financial reporting quality varies with the proportion and tenure of independent directors. These findings indicate that top management team characteristics are important determinants of financial reporting quality. JEL Classifications: G34; M14; M41; M54.

Commitment to Innovation: The Impact of Top Management Team Characteristics

1999 ◽  
Vol 29 (3) ◽  
pp. 199-208 ◽  
Author(s):  
Urs S. Daellenbach ◽  
Anne M. McCarthy ◽  
Timothy S. Schoenecker
Keyword(s):  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
Team Characteristics ◽  
The Impact

The Impact of Top Management Team Demography on Firm Performance in China

2005 ◽  
Vol 4 (3) ◽  
pp. 227-250 ◽  
Author(s):  
Li-Qun Wei ◽  
Chung-Ming Lau ◽  
Michael N Young ◽  
Zhihui Wang
Keyword(s):  
Firm Performance ◽  
Top Management Team ◽  
Management Team ◽  
Top Management ◽  
The Impact

scholarly journals Top Management Team Characteristics, Competitive Environment and Strategy Implementation

2020 ◽  
Vol 15 (7) ◽  
pp. 147
Author(s):  
Wasike Shadrack Mayende ◽  
Owino Odhiambo Joseph
Keyword(s):  
Top Management Team ◽  
Business Environment ◽  
Strategy Implementation ◽  
Management Team ◽  
Competitive Environment ◽  
Top Management ◽  
Product Term ◽  
Team Characteristics ◽  
The Relationship ◽  
Marketing Agency

Competing favorably in the market requires finding a perfect fit between a firm’s resources and the business environment. Strategy is the stewardship by top management that aligns organizational resources and capabilities to the environment with the ultimate goal of achieving superior and sustainable performance. The current study was designed to determine the influence of competitive environment on the relationship between top management team characteristics and strategy implementation. The study adopted the descriptive cross-sectional survey design. Data was obtained by administering structured questionnaire mailed to top managers in tea factory companies in Kenya. The moderation test was carried out using the product term of the standardized scores for top management team characteristics and competitive environment respectively. Data was processed through regression analysis. While we demonstrate that top management team characteristics had significant influence on strategy implementation, the results of moderation tests were not statistically significant. Consequently, our hypothesized moderating influence of competitive environment on the relationship between top management team characteristics and strategy implementation was not supported. Our findings raise theoretical questions on whether competitive environment is more relevant during strategy formulation process or execution stage. We conclude that companies implementing strategy in stable competitive environment have predictable implementation of planned strategy. We further conclude that external insulation from competition by umbrella marketing agency reduces the influence of factors within the competitive environment on the relationship between top management team characteristics and strategy implementation. However, the temporary insulation of the firm from competition exposes it to competitive disadvantage in the event that the marketing agency is destabilized by forces both from within and external to it.

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