1. Abdesslem, R. B., Chkir, I. and Dabbou, H. (2022). Is managerial ability a moderator? The effect of credit risk and liquidity risk on the likelihood of bank default. International Review of Financial Analysis, 80(11), A. 102044. https://doi.org/10.1016/j.irfa.2022.102044
2. Abernathy, J. L., Kubick, T. R. and Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), pp. 185-196. https://doi.org/10.1111/ijau.12112
3. Akbari, F., Salehi, M. and Bagherpour Vlashani, M. A. (2018). The effect of managerial ability on tax avoidance by classical and Bayesian econometrics in multilevel models: Evidence of Iran. International Journal of Emerging Markets, 13(6), pp. 1656-1678. https://doi.org/10.1108/IJoEM-09-2017-0367
4. Akbari, F., Salehi, M. and Vlashani, M. A. B. (2019). The relationship between tax avoidance and firm value with income smoothing: A comparison between classical and Bayesian econometric in multilevel models. International Journal of Organizational Analysis, 27(1), pp.125-148. https://doi.org/10.1108/IJOA-09-2017-1235
5. Andreou, P. C., Karasamani, I., Louca, C. and Ehrlich, D. (2017). The impact of managerial ability on crisis-period corporate investment. Journal of Business Research, 79(19), pp. 107-122. https://doi.org/10.1016/j.jbusres.2017.05.022
6. Andreou, P. C., Philip, D. and Robejsek, P. (2016). Bank liquidity creation and risk‐taking: Does managerial ability matter?. Journal of Business Finance & Accounting, 43(1-2), pp. 226-259.https://doi.org/10.1111/jbfa.12169
8. Baik, B. O., Farber, D. B. and Lee, S. A. M. (2011). CEO ability and management earnings forecasts. Contemporary Accounting Research, 28(5), pp. 1645-1668. https://doi.org/10.1111/j.1911-3846.2011.01091.x
9. Baik, B., Brockman, P. A., Farber, D. B. and Lee, S. (2018). Managerial ability and the quality of firms’ information environment. Journal of Accounting, Auditing & Finance, 33(4), pp. 506-527. https://doi.org/10.1177/0148558X17742820
10. Baik, B., Choi, S. and Farber, D. B. (2020). Managerial ability and income smoothing. The Accounting Review, 95(4), pp. 1-22. https://doi.org/10.2308/accr-52600
11. Barr, R. S. and Siems, T. F. (1997). Bank failure prediction using DEA to measure management quality. In Interfaces in Computer Science and Operations Research: Advances in Metaheuristics, Optimization, and Stochastic Modeling Technologies (pp. 341-365). Boston, MA: Springer US.
12. Berglund, N. R., Herrmann, D. R. and Lawson, B. P. (2018). Managerial ability and the accuracy of the going concern opinion. Accounting and the Public Interest, 18(1), pp. 29-52. https://doi.org/10.2308/apin-52125
13. Bertrand, M. and Schoar, A. (2003). Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics, 118(4), pp. 1169-1208. https://doi.org/10.1162/003355303322552775
14. Biswas, P. K., Ranasinghe, D. and Tan, E. K. (2022). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance, 63(1), pp. 247-275. https://doi.org/10.1111/acfi.13040
15. Boeker, W. (1989). Strategic change: The effects of founding and history. Academy of Management journal, 32(3), pp. 489-515. https://doi.org/10.5465/256432
16. Bradley, W. and Sun, L. (2021). Managerial ability and fair value accounting: evidence from nonfinancial firms. Journal of Financial Reporting and Accounting, 19(4), pp. 666-685. https://doi.org/10.1108/JFRA-08-2020-0229
17. Bui, D. G., Chen, Y. S., Hasan, I. and Lin, C. Y. (2018). Can lenders discern managerial ability from luck? Evidence from bank loan contracts. Journal of Banking & Finance, 87, pp. 187-201. https://doi.org/10.1016/j.jbankfin.2017.09.023
18. Cao, J., Cheng, Y., Golden, J. and Zhang, J. H. (2019). Managerial ability, forecasting quality, and open-market repurchase program completion. Review of Quantitative Finance and Accounting, 53(3), pp. 871-894. https://doi.org/10.1007/s11156-018-0769-7
19. Chang, Y. Y., Dasgupta, S. and Hilary, G. (2010). CEO ability, pay, and firm performance. Management Science, 56(10), pp. 1633-1652. https://doi.org/10.1287/mnsc.1100.1205
20. Chemmanur, T. J., Paeglis, I. and Simonyan, K. (2010). Management quality and equity issue characteristics: a comparison of SEOs and IPOs. Financial Management, 39(4), pp. 1601-1642. https://dx.doi.org/10.2139/ssrn.1589130
21. Chen, J. and Chen, J. (2020). Does managerial ability affect the quality of environmental financial disclosure?. Sustainability Accounting, Management and Policy Journal, 11(6), pp. 1055-1073. https://doi.org/10.1108/SAMPJ-09-2018-0248
22. Chen, M., Ruan, L., Zhu, Z. and Sang, F. (2020). Macro uncertainty, analyst performance, and managerial ability. Eurasian Business Review, 10(3), pp. 333-353. https://doi.org/10.1007/s40821-020-00148-8
23. Chen, T. K., Liao, H. H. and Chen, W. H. (2017). CEO ability heterogeneity, board’s recruiting ability and credit risk. Review of Quantitative Finance and Accounting, 49(4), pp. 1005-1039. https://doi.org/10.1007/s11156-017-0615-3
24. Chen, Y., Podolski, E. J. and Veeraraghavan, M. (2015). Does managerial ability facilitate corporate innovative success?. Journal of Empirical Finance, 34, pp. 313-326. https://doi.org/10.1016/j.jempfin.2015.08.002
25. Cheng, L. and Cheung, A. W. (2021). Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China. Journal of Contemporary Accounting & Economics, 17(2), A. 100258. https://doi.org/10.1016/j.jcae.2021.100258
26. Cheng, T. Y., Li, Y. Q., Lin, Y. E. and Chih, H. H. (2020). Does the fit of managerial ability with firm strategy matters on firm performance. Journal of Asian Finance, Economics and Business, 7(4), pp. 9-19. https://doi.org/10.13106/jafeb.2020.vol7.no4.9
27. Chenhall, R. H. and Smith, D. (2011). A review of Australian management accounting research: 1980–2009. Accounting & Finance, 51(1), pp. 173-206. http://dx.doi.org/10.1111/j.1467-629X.2010.00371.x
28. Cheung, K. T. S., Naidu, D., Navissi, F. and Ranjeeni, K. (2017). Valuing talent: Do CEOs' ability and discretion unambiguously increase firm performance. Journal of Corporate Finance, 42, pp. 15-35. https://doi.org/10.1016/j.jcorpfin.2016.11.006
29. Cho, H., Choi, G. Y. and Choi, S. (2021). Is managerial ability associated with capital structure adjustment speed?. Asia
‐Pacific Journal of Financial Studies, 50(3), pp. 308-333. http://dx.doi.org/10.1111/ajfs.12329
30. Cho, H., Choi, S. and Kim, M. O. (2018). Cash holdings adjustment speed and managerial ability. Asia
‐Pacific Journal of Financial Studies, 47(5), pp. 695-719. http://dx.doi.org/10.1111/ajfs.12235
31. Choi, W., Han, S., Jung, S. H. and Kang, T. (2015). CEO's operating ability and the association between accruals and future cash flows. Journal of Business Finance & Accounting, 42(5-6), pp. 619-634. http://dx.doi.org/10.1111/jbfa.12118
32. Cornaggia, K. J., Krishnan, G. V. and Wang, C. (2017). Managerial ability and credit ratings. Contemporary Accounting Research, 34(4), pp. 2094-2122. https://dx.doi.org/10.2139/ssrn.2541699
33. Cox, J. S. (2017). Managerial ability, growth opportunities, and IPO performance. Managerial Finance, 43(4), pp. 488-507. https://doi.org/10.1108/MF-07-2016-0218
34. Cui, H. and Leung, S. C. M. (2020). The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?. Journal of Contemporary Accounting & Economics, 16(1), A. 100185. https://doi.org/10.1016/j.jcae.2020.100185
35. Curi, C. and Lozano-Vivas, A. (2020). Managerial ability as a tool for prudential regulation. Journal of Economic Behavior & Organization, 174, pp. 87-107. https://doi.org/10.1016/j.jebo.2020.03.023
36. Custódio, C., Ferreira, M. A. and Matos, P. (2013). Generalists versus specialists: Lifetime work experience and chief executive officer pay. Journal of Financial Economics, 108(2), pp. 471-492. https://doi.org/10.1016/j.jfineco.2013.01.001
37. Davis, J. H., Schoorman, F. D. and Donaldson, L. (1997). Toward a stewardship theory of management. The Academy of Management Review, Vol. 22(1), pp. 20-47. https://doi.org/10.4236/psych.2016.712140
38. De Franco, G., Hope, O. K. and Lu, H. (2017). Managerial ability and bank‐loan pricing. Journal of Business Finance & Accounting, 44(9-10), pp. 1315-1337. https://doi.org/10.1111/jbfa.12267
39. Demerjian, P. R., Lev, B., Lewis, M. F. and McVay, S. E. (2013). Managerial ability and earnings quality. The Accounting Review, 88(2), pp. 463-498. https://doi.org/10.2308/accr-50318
40. Demerjian, P. and Lev, B. (2021). Measuring managerial ability: a retrospective and review of the literature. Data Envelopment Analysis Journal, 5(1), pp. 1-25. http://dx.doi.org/10.1561/103.00000037
41. Demerjian, P., Lev, B. and McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), pp. 1229-1248. https://doi.org/10.1287/mnsc.1110.1487
42. Demerjian, P., Lewis-Western, M. and McVay, S. (2020). How does intentional earnings smoothing vary with managerial ability?. Journal of Accounting, Auditing & Finance, 35(2), pp. 406-437. https://dx.doi.org/10.2139/ssrn.2426313
43. Dong, F. and Doukas, J. (2021). The effect of managers on M&As. Journal of Corporate Finance, 68, A. 101934. https://dx.doi.org/10.1016/j.jcorpfin.2021.101934
44. Doukas, J. A. and Zhang, R. (2020). Corporate managerial ability, earnings smoothing, and acquisitions. Journal of Corporate Finance, 65(1), A. 101756. https://dx.doi.org/10.2139/ssrn.3854243
45. Doukas, J. A. and Zhang, R. (2021). Managerial ability, corporate social culture, and M&As. Journal of Corporate Finance, 68(1), A. 101942.
https://dx.doi.org/10.2139/ssrn.3854246 46. Driouchi, T., Chen, M., Lyu, Z., Bennett, D. J. and So, R. H. (2022). Ambiguity, managerial ability, and growth options. British Journal of Management, 33(3), pp. 1323-1345. https://doi.org/10.1111/1467-8551.12534
47. Fernando, G. D., Jain, S. S. and Tripathy, A. (2020). This cloud has a silver lining: Gender diversity, managerial ability, and firm performance. Journal of Business Research, 117(12), pp. 484-496. https://doi.org/10.1016/j.jbusres.2020.05.042
48. Fu, J., Chen, X., Liu, Y. and Chen, R. (2022). Managerial ability and stock price synchronicity. Research in International Business and Finance, 60(1), A. 101606. https://doi.org/10.1016/j.ribaf.2021.101606
49. Gan, H. (2019). Does CEO managerial ability matter? Evidence from corporate investment efficiency. Review of Quantitative Finance and Accounting, 52(4), pp. 1085-1118. https://doi.org/10.1007/s11156-018-0737-2
50. Gan, H. and Park, M. S. (2017). CEO managerial ability and the marginal value of cash. Advances in Accounting, 38, pp. 126-135. http://dx.doi.org/10.1016/j.adiac.2017.07.007
51. Gao, K., Wang, C., Su, Q. and Shen, H. (2020). Do analysts follow firms with able managers?. Managerial and Decision Economics, 41(8), pp. 1602-1612. https://doi.org/10.1002/mde.3206
52. García-Meca, E. and García-Sánchez, I. M. (2018). Does managerial ability influence the quality of financial reporting?. European Management Journal, 36(4), pp. 544-557. https://doi.org/10.1016/j.emj.2017.07.010
53. García‐Sánchez, I. M. and Martínez‐Ferrero, J. (2019). Chief executive officer ability, corporate social responsibility, and financial performance: The moderating role of the environment. Business Strategy and the Environment, 28(4), pp. 542-555. https://doi.org/10.1002/bse.2263
54. García‐Sánchez, I. M., Aibar‐Guzmán, B., Aibar‐Guzmán, C. and Azevedo, T. C. (2020). CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance. Corporate Social Responsibility and Environmental Management, 27(4), pp. 1565-1577. https://doi.org/10.1002/csr.1905
55. García-Sánchez, I. M., Hussain, N. and Martínez-Ferrero, J. (2019). An empirical analysis of the complementarities and substitutions between effects of CEO ability and corporate governance on socially responsible performance. Journal of Cleaner Production, 215, pp. 1288-1300. https://doi.org/10.1016/j.jclepro.2019.01.130
56. Gong, Y., Yan, C. and Ho, K. C. (2021). The effect of managerial ability on corporate social responsibility and firm value in the energy industry. Corporate Social Responsibility and Environmental Management, 28(2), pp. 581-594. https://doi.org/10.1002/csr.2070
57. Gounopoulos, D., Loukopoulos, G. and Loukopoulos, P. (2021). CEO education and the ability to raise capital. Corporate Governance: An International Review, 29(1), pp. 67-99. https://doi.org/10.1111/corg.12338
58. Gul, F. A., Khedmati, M., Lim, E. K. and Navissi, F. (2018). Managerial ability, financial distress, and audit fees. Accounting Horizons, 32(1), pp. 29-51. https://doi.org/10.2308/acch-51888
59. Habib, A. and Hasan, M. M. (2017). Managerial ability, investment efficiency and stock price crash risk. Research in International Business and Finance, 42(3), pp. 262-274. https://doi.org/10.1016/j.ribaf.2017.07.048
60. Haider, I., Singh, H. and Sultana, N. (2021). Managerial ability and accounting conservatism. Journal of Contemporary Accounting & Economics, 17(1), A. 100242. https://doi.org/10.1016/j.jcae.2020.100242
61. Harper, J., Kemper, K. J. and Sun, L. (2019). Managerial ability and bond rating changes. Financial Markets, Institutions & Instruments, 28(5), pp. 381-401. https://doi.org/10.1111/fmii.12123
62. Hayes, R. M. and Schaefer, S. (1999). How much are differences in managerial ability worth?. Journal of Accounting and Economics, 27(2), pp. 125-148. https://doi.org/10.1016/S0165-4101(99)00007-5
63. Hesarzadeh, R. and Bazrafshan, A. (2019). CEO ability and regulatory review risk. Managerial Auditing Journal, 34(5), pp. 575-605. https://doi.org/10.1108/MAJ-08-2018-1958
64. Hesford, J. W., Lee, S. H. S., Van der Stede, W. A. and Young, S. M. (2006). Management accounting: a bibliographic study. Handbooks of management accounting research, 1(1), pp.3-26. https://doi.org/10.1016/S1751-3243(06)01001-7
65. Hoque, Z. (2014). 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British Accounting Review, 46(1), pp. 33-59. https://doi.org/10.1016/j.bar.2013.10.003
66. Holcomb, T. R., Holmes Jr, R. M. and Connelly, B. L. (2009). Making the most of what you have: Managerial ability as a source of resource value creation. Strategic Management Journal, 30(5), pp. 457-485. https://psycnet.apa.org/doi/10.1002/smj.747
67. Huang, H., Sun, L. and Zhang, J. (2017). Environmental uncertainty and tax avoidance. Advances in Taxation, 24, pp. 83–124. https://doi.org/10.1108/S1058-749720170000024002
68. Huang, X. S. and Sun, L. (2017). Managerial ability and real earnings management. Advances in Accounting, 39, pp. 91-104. http://dx.doi.org/10.1016/j.adiac.2017.08.003
69. Hwang, L. S., Jung, T., Yang, S. and Yu, K. (2018). Does Managerial Ability Matter in Private Firms? Evidence from Korea. Asia ‐Pacific Journal of Financial Studies, 47(2), pp. 213-247. https://doi.org/10.1111/ajfs.12209
70. Jebran, K. and Chen, S. (2022). Corporate policies and outcomes during the COVID-19 crisis: Does managerial ability matter?. Pacific-Basin Finance Journal, 73, A. 101743. https://doi.org/10.1016%2Fj.pacfin.2022.101743
71. Kaplan, S. N., Klebanov, M. M. and Sorensen, M. (2012). Which CEO characteristics and abilities matter?. The Journal of Finance, 67(3), pp. 973-1007. http://dx.doi.org/10.1111/j.1540-6261.2012.01739.x
72. Khan, M. K., Naeem, K. and Xie, M. (2022). Does managerial ability transform organization from the inside out? evidence from sustainability performance of financially constrained firms in an emerging economy. Borsa Istanbul Review, 22(5), pp. 897-910. https://doi.org/10.1086/260866
73. Khoo, J. (2022). Managerial ability and debt maturity. Journal of Contemporary Accounting & Economics, 18(1), A. 100295. https://doi.org/10.1016/j.jcae.2021.100295
74. Khurana, I. K., Moser, W. J. and Raman, K. K. (2018). Tax avoidance, managerial ability, and investment efficiency. Abacus, 54(4), pp. 547-575. https://doi.org/10.1111/abac.12142
75. Kim, M. H. J. (2021). Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting, 54(C), pp. 1-1. https://doi.org/10.1016/j.adiac.2021.100549
76. Kim, R. (2022). Do more able managers provide better non‐GAAP earnings?. Accounting & Finance, 63(2), pp. 1983-2012. https://doi.org/10.1111/acfi.12941
77. Kor, Y. Y. (2003). Experience-based top management team competence and sustained growth. Organization Science, 14(6), pp. 707-719. https://doi.org/10.1287/orsc.14.6.707.24867
78. Krishnan, G. V. and Wang, C. (2015). The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory, 34(3), pp. 139-160. https://doi.org/10.2308/ajpt-50985
79. Krishnan, G. V., Wang, C. and Yu, W. (2021). Do High Ability Managers Mitigate Litigation Related to Financial Reporting?. Journal of Management Accounting Research, 33(1), pp.171-196. https://doi.org/10.2308/jmar-18-034
80. Kumar, S. and Zbib, L. (2022). Firm performance during the Covid-19 crisis: Does managerial ability matter?. Finance Research Letters, 47, A. 102720. https://doi.org/10.1016/j.frl.2022.102720
81. Lee, C. C., Wang, C. W., Chiu, W. C. and Tien, T. S. (2018). Managerial ability and corporate investment opportunity. International Review of Financial Analysis, 57, pp. 65-76. https://doi.org/10.1016/j.irfa.2018.02.007
82. Lee, S., Matsunaga, S. R. and Park, C. W. (2012). Management forecast accuracy and CEO turnover. The Accounting Review, 87(6), pp. 2095-2122. https://doi.org/10.2308/accr-50220
83. Leverty, J. T. and Grace, M. F. (2012). Dupes or incompetents? An examination of management's impact on firm distress. Journal of Risk and Insurance, 79(3), pp. 751-783. https://doi.org/10.1111/j.1539-6975.2011.01443.x
84. Li, Y. and Luo, Y. (2017). The contextual nature of the association between managerial ability and audit fees. Review of Accounting and Finance, 16(1), pp. 2-20. https://doi.org/10.1108/RAF-01-2016-0012
85. Lin, Z., Patel, P. and Oghazi, P. (2021). The value of managerial ability and general ability for inventor CEOs. Journal of Business Research, 135, pp. 78-98. https://doi.org/10.1016/j.jbusres.2021.06.014
86. Liu, J. and Lei, D. (2021). Managerial ability and stock price crash risk–the role of managerial overconfidence. Review of Accounting and Finance, 20(2), pp. 167-193. https://doi.org/10.1108/RAF-05-2020-0111
87. Luo, Y. and Zhou, L. (2017). Managerial ability, tone of earnings announcements, and market reaction. Asian Review of Accounting, 25(4), pp. 454-471. https://doi.org/10.1108/ARA-07-2016-0078
88. Magerakis, E. (2022). The importance of managerial discretion on managerial ability–firm cash holding nexus. Management Decision, 60(12), pp. 3275-3303. https://doi.org/10.1108/MD-07-2021-0991
89. El Mahdy, D. (2020). The unintended consequences of voluntary adoption of clawback provisions on managerial ability. Accounting & Finance, 60(4), pp. 3493-3526. https://doi.org/10.1111/acfi.12528
90. May, D. O. (1995). Do managerial motives influence firm risk reduction strategies?. The Journal of Finance, 50(4), pp. 1291-1308. https://doi.org/10.2307/2329353
91. Milbourn, T. T. (2003). CEO reputation and stock-based compensation. Journal of Financial Economics, 68(2), pp. 233-262. https://doi.org/10.1016/S0304-405X(03)00066-7
92. Mishra, C. S. (2019). Does managerial ability drive firm innovativeness?. IEEE Transactions on Engineering Management, 68(4), pp. 1139-1154. https://doi.org/10.1109/TEM.2019.2923892
93. Mishra, D. R. (2014). The dark side of CEO ability: CEO general managerial skills and cost of equity capital. Journal of Corporate Finance, 29, pp. 390-409. https://doi.org/10.1016/j.jcorpfin.2014.10.003
94. Mishra, C. S. (2022). Managerial ability and strategic orientation. Review of Managerial Science, 17(4), pp. 1333-1363. https://doi.org/10.1007/s11846-022-00561-5
95. Mitra, S., Jaggi, B. and Al-Hayale, T. (2019). Managerial overconfidence, ability, firm-governance and audit fees. Review of Quantitative Finance and Accounting, 52, pp. 841-870. https://doi.org/10.1007/s11156-018-0728-3
96. Murphy, K. J. and Zabojnik, J. (2007). Managerial capital and the market for CEOs. http://dx.doi.org/10.2139/ssrn.984376
97. Nadeem, M., Zaman, R., Suleman, T. and Atawnah, N. (2021). CEO ability, career concerns, firms’ lifecycle and investments in intellectual capital. International Review of Economics & Finance, 75, pp. 237-251. https://doi.org/10.1016/j.iref.2021.04.023
98. Naheed, R., Jawad, M., Naz, M., Sarwar, B. and Naheed, R. (2021). Managerial ability and investment decisions: Evidence from Chinese market. Managerial and Decision Economics, 42(4), pp. 985-997. https://doi.org/10.1002/mde.3287
99. Oskouei, Z. H. and Sureshjani, Z. H. (2021). Studying the relationship between managerial ability and real earnings management in economic and financial crisis conditions. International Journal of Finance & Economics, 26(3), pp. 4574-4589. https://doi.org/10.1002/ijfe.2031
100. Park, J., Ko, C. Y., Jung, H. and Lee, Y. S. (2016). Managerial ability and tax avoidance: evidence from Korea. Asia-Pacific Journal of Accounting & Economics, 23(4), pp. 449-477. https://doi.org/10.1080/16081625.2015.1017590
101. Petkevich, A. and Prevost, A. (2018). Managerial ability, information quality, and the design and pricing of corporate debt. Review of Quantitative Finance and Accounting, 51(4), pp. 1033-1069. https://doi.org/10.1007/s11156-017-0696-z
102. Phan, D. H. B., Tran, V. T., Nguyen, D. T. and Le, A. (2020). The importance of managerial ability on crude oil price uncertainty-firm performance relationship. Energy Economics, 88, A. 104778. https://doi.org/10.1016/j.eneco.2020.104778
103. Putra, A. A., Mela, N. F. and Putra, F. (2021). Managerial ability and real earnings management in family firms. Corporate Governance: The International Journal of Business in Society, 21(7), pp. 1475-1494. https://doi.org/10.1108/CG-02-2021-0083
104. Rajgopal, S., Shevlin, T. and Zamora, V. (2006). CEOs' outside employment opportunities and the lack of relative performance evaluation in compensation contracts. The Journal of Finance, 61(4), pp. 1813-1844. https://doi.org/10.1111/j.1540-6261.2006.00890.x
105. Safiullah, M., Hassan, M. K. and Kabir, M. N. (2022). Corporate governance and liquidity creation nexus in Islamic banks—Is managerial ability a channel?. Global Finance Journal, 51, A. 100543. https://doi.org/10.1016/j.gfj.2020.100543
106. Salehi, M., Bazrafshan, A. and Hosseinkamal, M. (2021). The relationship between supervision quality, CEO’s ability and authority with firm performance. Journal of Facilities Management, 19(2), pp. 150-173. https://doi.org/10.1108/JFM-08-2020-0056
107. Salehi, M., Daemi, A. and Akbari, F. (2020). The effect of managerial ability on product market competition and corporate investment decisions: Evidence from Iran. Journal of Islamic Accounting and Business Research, 11(1), pp. 49-69. https://doi.org/10.1108/JIABR-10-2016-0113
108. Salehi, M., Mousavi Shiri, M. and Hossini, S. Z. (2091). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran. International Journal of Productivity and Performance Management, 69(4), pp. 685-703. https://doi.org/10.1108/IJPPM-07-2018-0261
109. Sarwar, B., Kutan, A., Ming, X. and Husnain, M. (2091). How do talented managers view dividend policy? Further evidence from Chinese equity market. International Journal of Emerging Markets, 15(3), pp. 559-586. https://doi.org/10.1108/IJOEM-03-2019-0179
110. Schwab, C. M., Stomberg, B. and Williams, B. M. (2022). Effective tax planning. The Accounting Review, 97(1), pp. 413-437. https://doi.org/10.2308/TAR-2019-0020
111. Shang, C. (2021). Dare to play with fire? Managerial ability and the use of short-term debt. Journal of Corporate Finance, 70, A. 102065. https://doi.org/10.1016/j.jcorpfin.2021.102065
112. Shields, M. D. (1997). Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, 9(1), pp. 3-62.
113. Spreitzer, G. M., McCall, M. W. and Mahoney, J. D. (1997). Early identification of international executive potential. Journal of applied Psychology, 82(1), pp. 6-18. https://psycnet.apa.org/doi/10.1037/0021-9010.82.1.6
114. Simamora, A. J. (2021). Firms performance, risk taking and managerial ability.
International Journal of Productivity and Performance Management, 72(3), pp. 789-808. https://doi.org/10.1108/IJPPM-03-2021-0172
115. Sun, L. (2016). Managerial ability and goodwill impairment. Advances in Accounting, 32(4), pp. 42-51. https://doi.org/10.1016/j.adiac.2016.02.002
116. Sun, L. (2017). Managerial ability and chemical releases. Sustainability Accounting, Management and Policy Journal, 8(3), pp. 281-306. https://doi.org/10.1108/SAMPJ-09-2016-0062
117. Sunder, S., and Cyert, R. M. (1997). Theory of Accounting and Control. South-Western College Publishing. Michigan, United States
118. Truong, C., Garg, M., Adrian, C., Pham, A. V. and Shane, P. (2020). Political alignment and audit pricing. International Journal of Auditing, 24(2), pp. 205-231. https://doi.org/10.1111/ijau.12189
119. Ujah, N. U., Tarkom, A. and Okafor, C. E. (2021). Working capital management and managerial talent. International Journal of Managerial Finance, 17(3), pp. 455-477. https://doi.org/10.1108/IJMF-12-2019-0481
120. Uygur, O. (2018). CEO ability and corporate opacity. Global Finance Journal, 35, pp. 72-81. https://doi.org/10.1016/j.gfj.2017.05.002
121. Wang, W. K., Lu, W. M., Ting, I. W. K. and Kao, H. R. (2020). Asset‐light strategy, managerial ability, and corporate performance of the Asian telecommunications industry. Managerial and Decision Economics, 41(8), pp. 1568-1579. https://doi.org/10.1002/mde.3203
122. Wang, Z., Chen, M. H., Chin, C. L. and Zheng, Q. (2017). Managerial ability, political connections, and fraudulent financial reporting in China. Journal of Accounting and Public Policy, 36(2), pp. 141-162. http://dx.doi.org/10.1016%2Fj.jaccpubpol.2017.02.004
123. Westfall, T. J. and Myring, M. (2022). Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality?. Advances in Accounting, 59(C), pp. 100617. https://doi.org/10.1016/j.adiac.2022.100617
124. Wu, X., Tong, X. and Wang, Y. (2022). Managerial ability and idiosyncratic volatility. International Journal of Finance & Economics, 27(2), pp. 2566-2581. https://doi.org/10.1002/ijfe.2287
125. Xu, X., Wang, F., Chen, X. and Yang, G. (2021). Does managerial ability matter for cross-border M&As: Evidence from Chinese listed firms. Journal of Asian Economics, 74(C), A. 101302. https://doi.org/10.1016/j.asieco.2021.101302
126. Yan, B., Arslan-Ayaydin, Ö., Thewissen, J. and Torsin, W. (2021). Does managerial ability affect disclosure? Evidence from earnings press releases. Asian Review of Accounting, 29(2), pp. 192-226. https://doi.org/10.1108/ARA-03-2020-0036
127. Yuan, Y., Tian, G., Lu, L. Y. and Yu, Y. (2019). CEO ability and corporate social responsibility. Journal of Business Ethics, 157(2), pp. 391-411. https://doi.org/10.1007/s10551-017-3622-3
128. Yung, K. and Chen, C. (2018). Managerial ability and firm risk-taking behavior. Review of Quantitative Finance and Accounting, 51(4), pp. 1005-1032. https://doi.org/10.1007/s11156-017-0695-0
129. Yung, K. and Nguyen, T. (2020). Managerial ability, product market competition, and firm behavior. International Review of Economics & Finance, 70(C), pp. 102-116. https://doi.org/10.1016/j.iref.2020.06.027
)
Send comment about this article