The Effect of Mushroom Manager Behavior on Organizational Charlatan and Organizational Loneliness

The mushroom-type manager expects employees not to have much knowledge on organizational issues, but to follow the instructions and directives without question. This study aims to examine the effect of the mushroom-type management approach on the loneliness levels of the employees and organizational charlatan behaviors. Therefore, the research is designed in a relational screening model. The research was carried out in the province of Denizli in Turkey with 464 participants. In the research, the mushroom type management scale, UCLA loneliness scale-3, and organizational charlatan scale were used. Validity and reliability studies of the Turkish mushroom-type management scale for schools have been reconstructed. UCLA loneliness scale-3 and organizational charlatan scale were adapted to Turkish by the researcher. The data were collected with the help of electronic forms. Regression analysis was carried out to determine the extent to which mushroom type management predicted teachers’ organizational loneliness behaviors and teachers' organizational charlatan behaviors. As a result of the research, it has been found that mushroom management positively affects the other two variables. For this reason, school principals can be suggested mushroom management behavior.

Executive equity incentives and opportunistic manager behavior: new evidence from a quasi-natural experiment

This study provides plausible causal evidence on the effect of executive equity incentives on opportunistic manager behavior. I exploit a unique setting created by the introduction of Financial Accounting Standard (FAS) 123R in 2005, which led to an exogenous increase in the cost of option pay, causing a substantial decline in option pay for some firms while leaving others largely unaffected. Using difference-in-differences analyses with a treatment group of firms that show a decline in option pay and two control groups, I find that the likelihood of a treatment firm meeting or beating analyst forecasts decreases by 14–20%. The results show that the relatively high levels of meet-or-beat before FAS 123R were largely driven by real activities manipulation such as abnormal asset sales and sales manipulation to beat analysts’ benchmarks, while accrual manipulation and analyst management were less relevant. Together, the results suggest that equity incentives encourage opportunistic actions to meet or beat earnings expectations, and a decline in option pay results in a decline in earnings management to meet earnings expectations.

Impacts of psychological behaviors of managers on money laundering: evidence from Iran stock exchange

Purpose This study aims to investigate the impacts of the psychological behaviors of managers, including entrenchment, myopia, narcissism and overconfidence, on money laundering at Iranian companies listed on the Tehran Stock Exchange. Design/methodology/approach The present study is descriptive-correlational in terms of methodology and applied research in terms of objectives. The statistical population consisted of all companies listed on the Tehran Stock Exchange during 2013–2019. A total of 150 companies were selected as samples via screening. Logistic regression was used to analyze the data and test the hypotheses in EViews v10. Findings The findings revealed that management entrenchment, managerial myopia, managerial narcissism and managerial overconfidence have significant impacts on money laundering. Originality/value This study pioneer investigating the impacts of psychological behaviors among managers on money laundering in Iran. As an economic crime, money laundering poses an adverse impact on economic growth in countries. The continuous monitoring of manager performance and the deployment of performance measurement systems could prevent the negative impacts of manager behavior on money laundering.

The relationship between sports manager behaviour and locus of control: An application on students of faculties of sport sciences

The aim of this study is to determine the relationship between the locus of control and the sports manager behavior levels of the students studying in the department of sports management of the faculty of sport sciences. The study was conducted by the correlational survey method, one of the quantitative research designs. Population of the study consists of students studying in the 1st, 2nd, 3rd, and 4th grades in the departments of sports management of the faculties of sport sciences from various state and private universities. The sample of the study conducted using the nonprobability sampling method consists of 718 sports management students (male = 452, female = 266). In the study, data were collected with the sports manager behavior scale and the internal-external locus of control scale. Data were analyzed by means of analysis of normality, t-test, one-way Anova test and multiple regression tests. The study found a significant difference between students' gender, grade levels, university type and sports manager behaviors. There was no significant effect of internal-external locus of control levels on sports manager behaviors. In conclusion, it was found that the students' sport manager behavior and internal-external locus of control levels were quite high, and female students have higher sports manager behavior levels compared to male students, and the higher the level of grade, the higher the levels of sports manager behavior.

Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion

I investigate whether organizations can use the "power of the employee" to reduce managers' opportunistic behavior toward others. I predict that revealing this behavior to employees makes managers less inclined to act opportunistically. Employees' knowledge has a stronger impact on reducing managers' opportunistic behavior when managers have discretion over employee rewards versus when they do not. I further predict that the effect of employee-based control depends on whether managers are other-interested versus self-interested. Revealing manager actions alone is sufficient to reduce other-interested managers' opportunism, even when they lack discretion over employee rewards. Revealing manager actions alone has no discernible influence on self-interested managers' opportunism, but pairing this action with granting them discretion over employee compensation does reduce their opportunism. Results of two experiments support my predictions, and these results have important implications. By relying on the power of the employee, organizations can induce (even selfish) managers to act less opportunistically.

Pengaruh Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening

Background - Increasing company value one of the determining factors is ownership structure. Managerial ownership will tend to improve management performance for the benefit of themselves and shareholders. Institutional ownership can control manager behavior and enhance optimal supervision of managers. The high ownership structure within a company will make managers feel monitored and act more cautiously in the use of debt. Thus, companies must be able to create debt at a certain level so that the company's goals to increase company value can be achieved. Objectives - This study aims to examine the effect of managerial ownership and institutional ownership on firm value with debt policy as an intervening variable. Design / methodology / approach - The type of research used is comparative causal used to explain causal relationships between variables. The population in this study are companies that fall into the Jakarta Islamic Index (JII) index listed on the Indonesia Stock Exchange (BEI) in 2016 - 2018. Samples of 11 companies were selected using the purposive sampling method. This research uses path analysis. The value of the company is measured by Tobin's Q. Managerial and Institutional Ownership is measured by the percentage of share ownership. Debt policy is measured by Debt to Equity Ratio (DER). Findings - Based on the results of the analysis show that (1) managerial ownership affects the value of the company, (2) institutional ownership affects the value of the company, (3) debt policy affects the value of the company, (4) institutional ownership affects the debt policy, (5) Managerial ownership affects the debt policy, (6) Managerial ownership affects the value of the company through debt policy as an intervening variable, (7) institutional ownership affects the value of the company through the debt policy as an intervening variable. Research Implications - This research has implications that can provide an overview and reference for companies related to matters that can affect the value of the company, and can be used as an evaluation material for companies related to company performance during the observation year. Research limitations - The research sample consisted of only 11 companies listed in the Jakarta Islamic Index (JII), with an observation span of only 3 years, and the data used were not yet normal, there was heteroscedasticity and autocorrelation. So the square root transformation is done to improve the data.

Pengaruh Struktur Kewenangan, Karakteristik Sistem Informasi Keuangan Daerah dan Perilaku Manajer Terhadap Kesadaran Akan Biaya (Studi Empiris Pada Pemerintah Kota Solok)

This research aimed to identify and to get empirical evidence of the effect of the structure of authority that is broken down into formal and informal authority structures, the characteristics of regional financial information systems and managers' behavior on cost consciousness. This study was 37 SKPD registered in Solok city with a total sample of 74 people consisting of leaders and treasurer office / agency / office at SKPD in Solok city. Dependent variable in this research is the cost consciousness and independent variable that is authority structure (structure of formal authority and structure of informal authority), Characteristics of regional financial information systems and manager behavior. The hypothesis is tested by using multiple regression analysis using SPSS version 14. This study shows the test results that manager behavior does not affect the cost consciousness, while formal, informal authority structures and Regional financial information systems have a significant effect on the cost consciousness.