Results 261 to 270 of about 571,833 (306)

Managerial Ability and Tax Avoidance

Advanced Science and Technology Letters, 2013
This study examines the effects of managerial ability on tax avoidance. We find that there is a statistically meaningful negative relation between managerial ability and tax avoidance. This finding suggests that managerial ability influences firm's tax avoidance behaviors.
Chang Youl KO, Joonho PARK, Hoon JUNG
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Measuring managerial ability

2014
The aim of the research reported on here was to develop ways of objectively measuring managerial ability at an adequate level of validity.A search of the empirical literature from around the world revealed stable patterns among recognition variables, but the level of validity was variable and rather low.The present study cross-validated measures from ...
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Managerial ability and bank failure

Applied Economics Letters, 2020
Bank failure is a major concern for the authoritative bodies and market participants because of the possible contagion across the financial sector and the subsequent collapse of the economic system...
Hiep Ngoc Luu, Thang Ngoc Doan, Pham Thi Hoang Anh   +2 more
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Managerial Ability and Audit Outcomes

Journal of Accounting, Auditing & Finance
We 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, Prem Puwanenthiren, Md Samsul Alam, Sivathaasan Nadarajah   +3 more
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Managerial Ability and Earnings Quality

The Accounting Review, 2012
ABSTRACT We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are associated with fewer subsequent restatements, higher earnings and accruals persistence, lower errors in the bad debt provision, and higher ...
Peter R. Demerjian, Melissa Fay Lewis, Baruch Itamar Lev, Sarah E. McVay   +3 more
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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
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Managerial ability and acquirer returns

The Quarterly Review of Economics and Finance, 2018
Abstract This paper examines the impact of managerial ability on the profitability of mergers and acquisitions. We find that acquisitions by firms with high managerial ability generate better announcement abnormal returns as well as better post-announcement abnormal returns than deals by firms with low managerial ability. We also find deals with high
Chen, Sheng-Syan, Lin, Chih-Yen
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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.
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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).
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Managerial Ability and Firm's Tweeting Activity

Research in International Business and Finance, 2023
Bumjoon Kim, Minjae Koo
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