Results 31 to 40 of about 4,485,104 (298)

Managerial ability, Political Connections and Fraudulent Financial Reporting [PDF]

open access: yesبررسی‌های 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
doaj   +1 more source

Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [PDF]

open access: yesبررسی‌های 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
doaj   +1 more source

Firm-level political risk and intellectual capital investment: Does managerial ability matter?

open access: yesInternational Review of Financial Analysis, 2023
This paper delves into the impacts of firm-level political risks on intellectual capital investment decisions and how managerial ability adjusts this correlation.
N. Huynh, Quynh Nga Le, Quang Thien Tran
semanticscholar   +1 more source

Do Able Bank Managers Exhibit Specific Attributes? An Empirical Analysis of Their Investment Efficiency

open access: yesAdministrative 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
doaj   +1 more source

The Impact of Managerial Narcissism and Ability on the Cost of Debt [PDF]

open access: yesJournal of Asset Management and Financing
This 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
doaj   +1 more source

Managerial Ability, Investment Efficiency and Financial Reporting Quality [PDF]

open access: yesپژوهش‌های 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
doaj   +1 more source

CEO power, corporate risk management, and dividends: disentangling CEO managerial ability from entrenchment

open access: yesReview of Quantitative Finance and Accounting, 2023
We contribute to the literature on dividend policy by considering two largely ignored, yet important factors, namely CEO power and corporate risk management.
Mike Adams, Wei Jiang, Tianshun Ma
semanticscholar   +1 more source

Research on the impact of managerial capabilities on the digital transformation of enterprises

open access: yesJournal of Business Economics and Management, 2023
Digitalization has brought profound changes to enterprises. As the main decision maker of firm, manager has an important impact on the digital transformation of enterprises that cannot be ignored. Based on the perspective of managerial heterogeneity, we
Jialin Fu, Nana Zhang, Fei Li
doaj   +1 more source

Climate Change Exposure and Firm Performance: Does Managerial Ability Matter?

open access: yesSustainability, 2023
Using a firm-level measure of climate change exposure, this study examines the role of managerial ability in the association between climate change exposure and corporate performance.
Khadija S. Almaghrabi
semanticscholar   +1 more source

THE NECESSITY OF IMPROVING MANAGERIAL ACTIVITY IN ROMANIA [PDF]

open access: yesStrategii Manageriale, 2012
The condition of the Romanian economy has become worse during this period of crisis, the organizations in Romania are facing many financial problems and the impossibility of adapting to the new economic and social context having to pass through painful ...
Lucia-Ramona, Popa
doaj  

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