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Customer Concentration, Managerial Ability, and Corporate Performance [PDF]

open access: yesFrontiers in Psychology, 2022
We examined whether and how managerial ability affects the relationship between customer concentration and corporate performance. Based on a novel measure of managerial ability, we found that customer concentration has a significant negative effect on ...
Guanghui Jin   +2 more
doaj   +2 more sources

Managerial ability and tax aggressiveness

open access: yesChina Accounting and Finance Review, 2022
The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness. The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues
Bill B. Francis   +3 more
doaj   +3 more sources

Managerial Ability and Accruals Quality [PDF]

open access: yesمجله دانش حسابداری, 2014
The results of researches conducted outside of Iran, reflect the effect of managerial ability on earnings quality. Based on the theory, managerial ability positively related to earnings quality, but empirical researches stand in conflict with each other ...
Mousa Bozorgasl, Bistoon Salehzadeh
doaj   +2 more sources

Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
This study aims to systematically review all studies on managerial ability in accounting and identify the gaps between them. The breadth and variety of recent studies highlight the significance of this literature review.
Ghasem Blue, Manuchehr Roosta
doaj   +1 more source

The Relationship between Organizational Intelligence and the Ability of Managers and Employees in University Libraries [PDF]

open access: yesکتابداری و اطلاع‌رسانی, 2023
Objective: Organizational intelligence is defined as the act of acquiring comprehensive knowledge and information about all the affecting factors on the organization.
Adel Soleimani Nejad,   +2 more
doaj   +1 more source

Managerial ability and the efficiency of working capital [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022
This paper investigates the link between managers’ ability and working capital efficiency. The main conjecture of the study is that managerial ability is positively associated with working capital efficiency.
محمود احمد
doaj   +1 more source

Ambiguity, Managerial Ability, and Growth Options

open access: yesBritish Journal of Management, 2021
AbstractThis paper studies the role of ambiguity and managerial ability in firm growth options from the perspective of behavioural theory. We argue that managerial ability increases both the identification and exploitation of growth options opportunities, but ambiguity reduces strategic growth options value as a result of information incompleteness and
Tarik Driouchi   +4 more
openaire   +2 more sources

Managerial ability, compensation incentives, and corporate performance

open access: yesFrontiers in Environmental Science, 2023
Enterprise managers play a decisive role in management decisions. With the emergence of managerial ability measurement methods, the influence of managerial ability on enterprise development has received wide attention.
Sidi Chen   +5 more
doaj   +1 more source

Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
In the present paper the relationship between managerial ability and investment inefficiency has been investigated using financial information of 76 Tehran stock exchange listed companies for a six year from the beginning of 1387 to the end of 1392 ...
Musa Bozorgasl   +2 more
doaj   +1 more source

Managerial Ability and Risk-taking Behavior of a Company [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2021
One of the most important tasks for managers is decision-making. Life goes on today while the shadowing of uncertainty over all affairs has completely changed the decision-making process for various reasons.
hasan yari, rafik baghomian
doaj   +1 more source

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