Results 11 to 20 of about 4,485,104 (298)

The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country

open access: yesEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2023
Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance.
Hanny Purnomo, Rizky Eriandani
doaj   +2 more sources

Managerial Ability and Debt Choice

open access: yesAbacus
Using a sample of 54,964 firm‐year observations of US public firms during the period 2001 to 2020, we investigate how managerial ability affects corporate debt choice. We find evidence that managerial ability is negatively associated with the use of bank debt.
Alam, M.   +3 more
openaire   +3 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

Measuring managerial ability in the hotel industry [PDF]

open access: yesInternational Journal of Hospitality Management, 2022
This note develops and implements a novel model to estimate managerial ability for different hotels over time. Our model is a dynamic Multiple Indicator Multiple Causes (MIMIC) model. We use Bayesian techniques organized around Markov Chain Monte Carlo and we perform detailed posterior sensitivity with respect to the prior.
Tsionas, Mike   +2 more
openaire   +2 more sources

Ambiguity, Managerial Ability, and Growth Options [PDF]

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   +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

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

Impacts of Managerial Ability on Tax Avoidance [PDF]

open access: yesمجله دانش حسابداری, 2016
Management by tax avoidance may follow appropriate reporting that presents the firm with more profit than reality, and to show a good delineation of firm proceeds.
Darioush Forougi   +2 more
doaj   +1 more source

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