| Autor: |
Hosein Kazemi, Omid Mehri Namak Avaravni |
| Jazyk: |
angličtina |
| Rok vydání: |
2018 |
| Předmět: |
|
| Zdroj: |
New Applied Studies in Management, Economics & Accounting, Vol 1, Iss 3, Pp 51-68 (2018) |
| Druh dokumentu: |
article |
| ISSN: |
2783-3119 |
| DOI: |
10.22034/nasmea.2018.181563 |
| Popis: |
In the accounting literature, the ability to manage is one of the dimensions of corporate human capital that is classified as an intangible asset. Some researchers define management ability as the efficiency of managers over competitors in converting company resources into revenue. Considering the important role of managers in the success of companies, the present study aimed to investigate the effect of management ability on real earnings management and integrated risk management of companies listed on the Tehran Stock Exchange. 75 companies were studied during the period 2008-2015.The ability of managers has been measured using the model of Demarjian et al. (2012) and to measure real profit management, three criteria of abnormal level of operating cash flow, abnormal level of production costs and abnormal level of optional costs were used. Integrated risk management was also measured through the criteria of strategic risk, operational risk, reporting risk, and compliance with tax rules and regulations. Findings showed that there is a negative and significant relationship between the ability to manage, and the management of real earnings and there is a positive and significant relationship between the ability to manage, and the management of integrated risk of companies. The results of the present study can be useful in reducing sudden financial crises in the economy. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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