Results 11 to 20 of about 571,833 (306)
Firm performance during the Covid-19 crisis: Does managerial ability matter? [PDF]
Financ Res Lett, 2022 Kumar S, Zbib L.
europepmc +2 more sources
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 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
openaire +4 more sources
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
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
Do competent managers increase labor productivity? Evidence from Korea [PDF]
Seonmul yeongu, 2023 – This study investigates the effect of managerial ability on labor productivity by analyzing various methods in the firm-year panel data of listed firms in South Korea from 2002 to 2019.
Donghwan Ahn, Shiyong Yoo, Seungho Cho
doaj +1 more source
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE
Jurnal Akuntansi Kontemporer, 2023 Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried
Jovan Krishna Lauwangsa +3 more
doaj +1 more source
Impacts of Management Ability on of Financial Statement Comparability [PDF]
مجله دانش حسابداری, 2019 Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al.
Mahdi Khazaei +2 more
doaj +1 more source
Environmental Uncertainty, Managerial Ability and Tax Aggressiveness
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2020 This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax ...
Jessica Dhea Syarendra +1 more
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A Model for Managerial Ability Measurement with Emphasis on Accounting Constructs [PDF]
بررسیهای حسابداری و حسابرسیObjectiveGiven that managers play a crucial role in grounded and old theories such as agency theory, stewardship theory, and contracts theory, the concept of managerial ability and its measurement has attracted the researchers' attention. Recent dominant
Ghasem Blue, Manuchehr Roosta
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