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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
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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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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
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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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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
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Managerial ability, Political Connections and Fraudulent Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements. Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's ...
Javad Rezazadeh, Abdullah Mohammadi
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Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Accounting conservatism, as a factor that leads to the timely identification of bad news and the delay of good news, is able to control and to some extent reduce the investor sentiment.
Yahya Kamyabi, Amir Javady Nia
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Administrative Sciences, 2020 We analyze the association between managerial ability in banks and three different typologies of investments that demand significant resources: capital, research and development (R&D), and acquisition expenditures.
Isabel-María García-Sánchez +1 more
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The Impact of Managerial Narcissism and Ability on the Cost of Debt [PDF]
Journal of Asset Management and FinancingThis study examines the influence of managerial personality traits—specifically narcissism and managerial ability—on corporate debt costs. It is posited that financial institutions perceive narcissistic managers as riskier, resulting in higher borrowing ...
Hasan Fattahi Nafchi +2 more
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Managerial Ability, Investment Efficiency and Financial Reporting Quality [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the effects of managerial ability on the investment efficiency and also examine the effect of financial reporting quality on the extent of managerial ability effectiveness on the investment efficiency of firms listed in
daryoush foroghi, amin sakiani
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