Results 271 to 280 of about 571,833 (306)

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 chemical releases

Sustainability Accounting, Management and Policy Journal, 2017
PurposeThis study aims to examine the impact of managerial ability on the total amount of chemical releases reported to the Toxics Release Inventory (TRI) at the US Environmental Protection Agency.Design/methodology/approachRegression analysis is used to examine the association between managerial ability and chemical releases.FindingsA negative ...
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 research quotient

Journal of Financial Reporting and Accounting
Purpose This study aims to examine whether and how managerial ability enhances research and development (R&D) productivity, measured through the research quotient (RQ), a forward-looking metric capturing the revenue elasticity of R&D spending ...
Lori Leonard, Li Sun
openaire   +1 more source

Managerial Ability and Labor Investment

Management Science
The capability of higher-ability managers to acquire and use resources more efficiently than lower-ability managers suggests a positive linear relation between labor investment efficiency (LIE) and managerial ability (MA). However, a puzzle emerges about how the best managers set themselves apart from their peers, calling into question the linearity ...
Mark Anderson, Peter Sherer, Dongning Yu
openaire   +1 more source

Multiple directorships and managerial ability

European J. of International Management, 2021
Ameneh Bazrafshan, Reza Hesarzadeh
openaire   +1 more source

Short Selling and Managerial Ability

Asia-Pacific Journal of Accounting & Economics, 2022
openaire   +1 more source

Managerial and leadership abilities.

2022
openaire   +1 more source

The effect of managerial ability on corporate social responsibility and firm value in the energy industry

Corporate Social Responsibility and Environmental Management, 2021
Yujing Gong, Cheng Yan, Kung-Cheng Ho
exaly  

Managerial ability and special items

International Journal of Revenue Management, 2020
Linda Nichols, Li Sun
openaire   +1 more source