Purpose This study aims to examine the impact of sustainable practices as proxied by the
environmental, social and governance (ESG) score on capital structure. It also investigates …

The devastating impacts of the COVID-19 pandemic have forced firms to formulate strategies
that can help them effectively cope with the crisis. In this study, we investigate whether and …

Highlighting managerial ability as a moderator of tax adjustment behaviour, this study finds
that firms led by more capable managers exhibit slower adjustment speed of tax avoidance …

This study aims to assess the intricate interplays between managerial ability, corporate
social responsibility (CSR), and firm value, focusing on 3,498 company-year observations …

2% 1% 1% 1% 1% 1% 1% Page 1 20% SIMILARITY INDEX 16% INTERNET SOURCES 14%
PUBLICATIONS % STUDENT PAPERS 1 2% 2 1% 3 1% 4 1% 5 1% 6 1% 7 1% The Role of …

ObjectiveGiven that managers play a crucial role in grounded and old theories such as
agency theory, stewardship theory, and contracts theory, the concept of managerial ability …

Objective Given that managers are central to foundational theories such as the agency
theory, stewardship theory, and contracts theory, the concept of managerial ability and its …

The purpose of this research is to investigate the role of managers' characteristics in the
relationship between the Classes of the cash flow statement and the speed of capital …

This study aims to systematically review all studies on managerial ability in accounting and
identify the gaps between them. The breadth and variety of recent studies highlight the …

هدف: از آنجایی که مدیران مرکز ثقل نظریه‌های ریشه‌داری همچون نظریۀ نمایندگی، مباشرت و قراردادها
محسوب می‌شوند، مفهوم اثرگذاری و اندازه‌گیری توانمندی مدیران، همواره در کانون توجه ویژه پژوهشگران …‎