نتایج جستجو برای: Managerial Ability

تعداد نتایج: 434409  

Journal: :advances in mathematical finance and applications 0
saeid aliahmadi department of accounting, isfahan, khorasgan branch, islamic azad university, isfahan, iran ali jamshidi department of mathematics, isfahan, khorasgan branch, islamic azad university, isfahan, iran rasoul mousavi department of accounting, isfahan, khorasgan branch, islamic azad university, isfahan, iran

this study investigates empirically the value investors place in excess cash holdingand how managerial ability impact on the value of cash holding for iranianfirms from 2006 to 2014. in this research, managerial ability calculated by usingthe data envelopment analysis (dea). following the approach of faulkender andwang, we find that the relation between managerial ability and value of cash hold...

Journal: :زن در توسعه و سیاست 0
حبیب احمدی دانشیار گروه جامعه شناسی دانشگاه شیراز

on discussion about managerial ability of women outside home, social scientists refer to the wide range of women in labor force on one hand and to the discrimination against women on the other. although women occupation is considered as an evidence of change, but providing opportunities for them in order to fulfill their abilities is of primer significance. this requires identification and eval...

2012
Peter Demerjian Melissa Lewis Sarah McVay

We investigate how managerial ability affects the intentional distortion of financial statements (earnings management). On the one hand, better managers receive a compensation premium for their perceived ability, and to the extent that earnings management would tarnish their reputations, we expect them to manage earnings less. On the other hand, better managers may be more able to extract rents...

Journal: :Zhongguo Kuaiji yu caiwu yanjiu 2022

Purpose The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness. Design/methodology/approach study follows the work Demerjian, Lev, and McVay (2012) quantifies by calculating efficiently managers generate revenues from given economic resources using data envelopment analysis (DEA) approach. uses a wide range measures Firm fixed-effects regressions differe...

Journal: :The Accounting Review 2019

Journal: :Journal of Development Economics 2010

Journal: :SSRN Electronic Journal 2012

Journal: :Journal of Corporate Accounting & Finance 2023

This study examines a sample of manufacturing firms in order to assess the relationship between overproduction levels with different managerial ability. Using ability measure developed by Demerjian et al. (2012), this paper shows that high have smaller size overproduction. Furthermore, when occurs ability, it is less likely reverse following year and more be associated future sales increases. O...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه اصفهان - دانشکده اقتصاد و علوم اداری 1392

امروزه بر سود حسابداری به عنوان یک معیار ارزیابی عملکرد جهت تصمیم گیری های اقتصادی از جنبه های متفاوت، انتقاداتی وارد است. این موضوع نشان دهنده این است که علاوه بر کمیت سود، کیفیت آن نیز ممکن است تحت تاثیر دستکاری ها و اهداف خاص مدیران قرار گیرد. کیفیت سود یک ویژگی بسیار مهم گزارش های مالی است که بر تخصیص مناسب سرمایه اثر می گذارد. به دلیل اینکه سود یک داده مهم در مدل های ارزیابی سرمایه گذاران ...

Journal: :Accounting and Finance Research 2019

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