Results 41 to 50 of about 4,485,104 (298)

Managerial Ability and Income Smoothing [PDF]

open access: yesThe Accounting Review, 2019
ABSTRACT In this study, we investigate whether managerial ability is related to income smoothing and, if so, whether smoothing associated with managerial ability improves the informativeness of earnings and stock prices about future performance.
Bok Baik, Sunhwa Choi, David B. Farber
openaire   +3 more sources

The effects of managerial ability on firm performance and the mediating role of capital structure: evidence from Taiwan

open access: yesFinancial Innovation, 2021
This study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on the association between managerial ability and firm performance.
Irene Wei Kiong Ting   +3 more
doaj   +1 more source

The Effect of Foreign Ownership and Managerial Ability on Earning Quality with Committee Audit as Moderating Variable [PDF]

open access: yesОблік і фінанси, 2020
This study aims to investigate the effect of foreign ownership and managerial ability on earning quality with committee audit as moderating variable. The authors used secondary data that was obtained from annual report.
Sylvia Dwi Lestari   +2 more
doaj   +1 more source

The Effect of Managerial Ability on Earnings Classification Shifting and Agency Cost of Iranian Listed Companies

open access: yesDiscrete Dynamics in Nature and Society, 2021
The objective of this study is to examine the relationship between managerial ability and earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE).
Mohsen Imeni   +2 more
doaj   +1 more source

Managerial Characteristics and Investment Efficiency: Evidence from Indonesian Listed Companies

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2022
This study examines the effect of managerial characteristics on investment efficiency.  More specifically managerial capabilities, reputation and its interaction effect are expected to increase investment efficiency.
Sansaloni Butar-Butar
doaj   +1 more source

Dividend policies and managerial ability beyond financial constraints: insights from China

open access: yesHumanities and Social Sciences Communications
Managerial ability plays a key role in the development and performance of a business and, implicitly, in corporate financing decisions and dividend opportunities.
Dan Hou   +3 more
semanticscholar   +1 more source

Returns to Managerial Ability: Dairy Farms in Argentina [PDF]

open access: yesSSRN Electronic Journal, 2011
Most studies analyzing the impact of human capital in agriculture use the measure of years of schooling of the producer as a proxy for decision-making skills. An alternative measure is used in this paper. The measure was derived by “grading” decision-making and execution skills of a sample of farmers. Grades were assigned by farm advisors knowledgeable
openaire   +3 more sources

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?

open access: yesAkrual: Jurnal Akuntansi, 2020
This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making.
Emiliya Rahma Wati   +2 more
doaj   +1 more source

Importin 7 mediates the nuclear import of HIV‐1 integrase via a specific interacting interface

open access: yesFEBS Open Bio, EarlyView.
HIV‐1 integrase enables viral DNA integration into the host genome. By binding to the core domain of the host protein Importin 7 via its C‐terminal domain, the integrase is transported across the nuclear membrane into the nucleus, where integration of the viral genome into host DNA takes place. This translocation is a critical step for subsequent viral
Juana Bana   +5 more
wiley   +1 more source

The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2023
Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance.
Hanny Purnomo, Rizky Eriandani
doaj   +1 more source

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