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...

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...

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...

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...

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...