Results 251 to 260 of about 3,477,167 (289)

Managerial Ability and Credit Ratings

Contemporary Accounting Research, 2017
AbstractWe test whether credit rating analysts consider managerial ability as a credit risk factor and find that higher‐ability managers obtain more favorable credit ratings. Controlling for past performance, these results suggest that managerial ability is itself a significant credit rating factor.
Kimberly J. Cornaggia, Gopal V. Krishnan, Changjiang Wang   +2 more
openaire   +1 more source

Managerial ability and accounting conservatism

Journal of Contemporary Accounting & Economics, 2021
Abstract Since accounting conservatism is a measure of biased reporting which may or may not reflect high quality earnings, the relation between managerial ability and accounting conservatism is unclear ex ante. High-ability managers may report conservatively to improve the efficiency of contracts, avoid agency conflicts by the timely reporting of ...
Imran Haider, Harjinder Singh, Nigar Sultana   +2 more
openaire   +1 more source

Managerial Ability and Cost Rigidity

SSRN Electronic Journal, 2019
This study investigates the association between cost rigidity and managerial ability. Cost rigidity refers to the relative proportion of fixed and variable costs, which can be captured by the percentage variation in costs relative to the percentage variation in sales.
Rong Huang, Yan Yan
openaire   +1 more source

Managerial ability and idiosyncratic volatility

International Journal of Finance & Economics, 2020
AbstractThis paper investigates the impact of managerial ability on idiosyncratic volatility from the perspective of corporate information. Using the companies listed on the Shenzhen A‐share Main Board from 2003 through 2017, we test the relationship between managerial ability and the quality of information disclosure.
Xi Wu, Xinle Tong, Yudong Wang
openaire   +1 more source

Managerial Ability and Employee Productivity

2020
Abstract Purpose – This study examines how managerial ability relates to employee productivity using a broad and generalized sample of US firms. Methodology – This study employs a generalized sample of firm-years from all industries between 1980 and 2013.
Dipankar Ghosh, Xuerong (Sharon) Huang, Li Sun   +2 more
openaire   +1 more source

Managerial ability, cost of debt and the moderating role of managerial discretion

2017
This thesis investigates and provides empirical evidence on whether (1) more able managers are associated with lower cost of debt capital, (2) the association between more able managers and the cost of debt is affected by the degree of managerial discretion, and (3) the joint effect of managerial ability and discretion on the cost of debt is further ...
openaire   +1 more source

Managerial Ability and Firm's Tweeting Activity

Research in International Business and Finance, 2023
Bumjoon Kim, Minjae Koo
openaire   +1 more source

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.
openaire   +1 more source

Managerial ability, layoffs, and unemployment

Applied Economics Letters, 2019
In this paper, we examine the relationship between managerial ability and corporate layoffs as well as unemployment. We find managerial ability is negatively related to layoffs.
Guifeng Shi, Li Zhang
openaire   +1 more source

Regulatory oversight and managerial ability

Eurasian Business Review, 2020
This paper examines whether regulatory oversight affects managerial ability. To measure regulatory oversight, I use comment letters from two Iranian regulatory agencies. Furthermore, to measure managerial ability, I employ managerial ability-score introduced by Demerjian et al. (Management Science 58(7):1229–1248, 2012).
openaire   +1 more source