Enterprise managers play a decisive role in management decisions. With the emergence of managerial ability measurement methods, influence on enterprise development has received wide attention. Taking Chinese A-share listed companies from 2007 to 2019 as samples, this paper uses fixed-effect model examine impact abilities corporate performance and studies moderating effect compensation incentive...

Abstract We document that long-run excess returns following announcements of share buyback authorizations and insider purchases are a U-shaped function firm centrality in the input–output trade-flow network. These results conform to model investors endowed with large but finite capacity for analyzing firms. Additional links weaken insiders’ informational advantage peripheral firms (simple whose...

Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...

Research Purposes. This paper examines the effect of managerial ability on audit fees, financial difficulties relationship between and opportunistic reporting carried out by management in form earning fees. Method. The studies that were used secondary data from 139 non-financial companies listed Indonesia Stock Exchange 2016 to 2020. Result Findings. Through a linear regression panel data, stud...

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...

The aim of this study is to investigate the relationship between managerial ability and firm performance. First, we introduce a new two-stage DEA model with a fuzzy multi-objective programming approach for evaluating the performance of companies listed on the Tehran Stock Exchange. In this regard, the stable operation of companies, into two sub-process, have divided, which includes the profitab...