Results 231 to 240 of about 4,485,104 (298)

Managerial ability and goodwill impairment

Advances in Accounting, 2016
Abstract This study examines the relationship between managerial ability and goodwill impairment. I predict a negative relationship because prior studies suggest that more-able managers better prevent or reduce goodwill impairment, relative to less-able managers.
exaly   +2 more sources

Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan

Sustainability Accounting, Management and Policy Journal, 2023
Purpose The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding of the
Mao-Feng Kao, Cih-Huei Jian, Chien-Hao Tseng   +2 more
semanticscholar   +1 more source

Working capital management efficiency, managerial ability, and firm performance: new insights

Applied Economics, 2023
This paper studies the association of managerial ability (MA) with efficiency in working-capital management (WCM) of firms. Using a large sample of 1,14,173 firm-year observations between 1988 and 2018 in the US, we show a negative contemporaneous ...
Pradip Banerjee, Soumya Guha Deb
semanticscholar   +1 more source

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Corporate Governance : The international journal of business in society, 2023
Purpose The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.
A. Saragih, Syaiful Ali
semanticscholar   +1 more source

Managerial ability and climate change exposure

International Journal of Managerial Finance, 2023
PurposeThis study aims to investigate how a firm's management team's capacity to efficiently use its resources affects the firm's exposure to climate change. Specifically, the authors investigate the intriguing question – does managerial ability affect a
G. Wali Ullah, Isma Khan, M. Abdullah
semanticscholar   +1 more source

Managerial ability and trade credit

Financial Review, 2021
AbstractWe examine whether and how managerial ability affects trade credit (accounts payable, in particular). The empirical analyses show that firms with higher managerial ability are associated with an increase in trade credit received. We also find that the impact of managerial ability on accounts payable is stronger for firms having poorer credit ...
Joye Khoo, Adrian (Wai Kong) Cheung
openaire   +1 more source

Managerial Ability and Credit Risk Assessment

SSRN Electronic Journal, 2015
Research on the credit rating process has primarily focused on how rating agencies incorporate firm characteristics into their rating opinions. We contribute to this literature by examining the impact of managerial ability on the credit rating process.
Samuel B. Bonsall IV, Eric R. Holzman, Brian P. Miller   +2 more
openaire   +1 more source

Managerial Ability as a Tool for Prudential Regulation

SSRN Electronic Journal, 2019
The new prudential regulation framework, established by the European Central Bank (ECB) after the financial crisis, encompasses supervisory procedures to measure and monitor banks business model, capital requirements, governance control and liquidity risk.
Claudia Curi, Ana Lozano-Vivas
openaire   +1 more source

Managerial Ability and External Financing

Asia-Pacific Financial Markets, 2020
This research examines the link between managerial ability and firms’ external financing. Our findings show that firms with more able managers tend to mitigate information risk by reducing their loan financing and increasing equity financing. These findings are more prominent for financially unconstrained and well-governed firms, suggesting that high ...
Min-Rui Choo, Chih-Wei Wang, Chi Yin, Jie-Lun Li   +3 more
openaire   +1 more source

Managerial Ability and Corporate Financialization

SSRN Electronic Journal, 2021
Owing to the decreased profitability of real economy and the significantly increased return on financial assets since the beginning of the 21st century, non-financial firms in China are increasingly inclined to hold more financial assets. This paper performs an empirical study on the relationship between the level of corporate financialization (the ...
openaire   +1 more source