We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

Prior studies investigate the determinants and consequences of real earnings management
(REM) as a function of firm-specific characteristics. In this study, we examine how …

Does managerial ability and auditor report readability affect corporate liquidity and cost of
debt? | Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

We examine empirically the effect of managerial ability on firm-level investment efficiency
and how this affects future stock price crash risk. Using a managerial ability measure …

This study aims to examine the effect of management compensation on corporate tax
evasion, as well as to examine the influence of board gender diversity and the executive risk …

This study investigates the incremental effects of managerial ability on tax avoidance.
Managerial ability is estimated through a data envelopment analysis (DEA) and tobit …

This study investigates how the association between more able managers and firm
performance, documented in prior research, is affected by the joint effect of managerial …

Purpose The purpose of this paper is to investigate the relationship between tax avoidance,
firm value and managerial ability in Tehran Stock Exchange and Over the Counter (OTC) …

Managers with different abilities may make various decisions in economic and financial
crisis conditions. Real earnings management, as an important issue, is in the centre of …

This study examines the relationship between managerial ability and goodwill impairment. I
predict a negative relationship because prior studies suggest that more-able managers …