Results 11 to 20 of about 3,477,167 (289)
Managerial Ability and Income Smoothing [PDF]
The Accounting Review, 2019 ABSTRACT In this study, we investigate whether managerial ability is related to income smoothing and, if so, whether smoothing associated with managerial ability improves the informativeness of earnings and stock prices about future performance.
Bok Baik, Sunhwa Choi, David B. Farber
core +9 more sources
Managerial Ability and Audit Outcomes [PDF]
Journal of Accounting, Auditing & FinanceWe examine the role of client firms’ managerial ability in audit outcomes, encompassing financial restatements, opinions on internal controls, audit fees, audit effort, and the likelihood of receiving a going-concern opinion. Using a sample of 35,252 firm-year observations of US nonfinancial firms, we find a statistically significant association ...
Faizul Haque +3 more
openaire +3 more sources
Managerial ability and capital flows [PDF]
Journal of Development Economics, 2008 Abstract Capital flows with low intensity and flows to middle-income countries. Physical and human capital alone cannot explain this pattern. I present a model to show how managerial ability—the ability to run risky projects—can increase total factor productivity and explain the pattern of capital flows.
Silva, André C.
openaire +3 more sources
Managerial Ability and Debt Choice [PDF]
AbacusUsing 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
core +5 more sources
Does managerial ability matter for corporate climate change disclosures? [PDF]
, 2023 Research Question/Issue: This study examines the association between managerial ability and the extent of firm-level climate change disclosures and the moderating role of corporate governance in this association. Research Findings/Insights: Results based
Sudipta Bose +7 more
core +1 more source
Managerial Ability and Risk-taking Behavior of a Company [PDF]
مطالعات 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
Managerial Ability and Investment Inefficiency in Tehran Stock Exchange Listed Companies [PDF]
مطالعات 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
Impacts of Managerial Ability on Tax Avoidance [PDF]
مجله 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
Managerial Ability and Marginal Value of the Cash [PDF]
مطالعات تجربی حسابداری مالی, 2020 Cash is considered as the most important internal source of any firm under its management’ control. The marginal value of cash is influenced by management ability.
Iman Soukhakian +2 more
doaj +1 more source
Managerial Ability, Financial Performance and Bankruptcy Risk [PDF]
مجله دانش حسابداری, 2018 With regard to managers’ important roles in success of companies, the main purpose of this study is to examine the effects of managerial ability on the bankruptcy risk of the Iranian firms listed in the Tehran Stock Exchange, (TSE), and the mediating ...
Shokrollah Khajavi (Ph.D) +1 more
doaj +1 more source