Impacts of Management Ability on of Financial Statement Comparability

Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al. (2012) was used to assess management ability, and the measure int...

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Autores principales:	Mahdi Khazaei, Hasan Zalaghi (Ph.D), Abbas Aflatooni (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	comparability management ability managerial efficiency Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/47f03aee6d274e94b90f793ed301c245
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spelling	oai:doaj.org-article:47f03aee6d274e94b90f793ed301c2452021-11-04T19:54:44ZImpacts of Management Ability on of Financial Statement Comparability2008-89142476-292X10.22103/jak.2019.11966.2666https://doaj.org/article/47f03aee6d274e94b90f793ed301c2452019-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2276_d21de9386b17be1dde5bb5164e8e7532.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al. (2012) was used to assess management ability, and the measure introduced by DeFranco et al. (2011) was used to specify accounting comparability. Panel data and multivariate regression models were taken to test the study hypothesis and analyze the results. Also, two alternative proxies for financial statement comparability were specified to re-test the hypothesis. Result: Findings from the above tests verified the findings of the study showing that the management ability has positively significant impact on financial statement comparability. Conclusion: This study suggests that firms can improve their financial statement comparability by employing higher quality managers.Mahdi KhazaeiHasan Zalaghi (Ph.D)Abbas Aflatooni (Ph.D)Shahid Bahonar University of Kermanarticlecomparabilitymanagement abilitymanagerial efficiencyAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 2, Pp 21-42 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	comparability management ability managerial efficiency Accounting. Bookkeeping HF5601-5689
spellingShingle	comparability management ability managerial efficiency Accounting. Bookkeeping HF5601-5689 Mahdi Khazaei Hasan Zalaghi (Ph.D) Abbas Aflatooni (Ph.D) Impacts of Management Ability on of Financial Statement Comparability
description	Objective: This study examines the impacts of management ability on financial statement comparability in 120 firms listed in the Tehran Stock Exchange, during 2005-2017. Method: In this study, the measure developed by Demerjian et al. (2012) was used to assess management ability, and the measure introduced by DeFranco et al. (2011) was used to specify accounting comparability. Panel data and multivariate regression models were taken to test the study hypothesis and analyze the results. Also, two alternative proxies for financial statement comparability were specified to re-test the hypothesis. Result: Findings from the above tests verified the findings of the study showing that the management ability has positively significant impact on financial statement comparability. Conclusion: This study suggests that firms can improve their financial statement comparability by employing higher quality managers.
format	article
author	Mahdi Khazaei Hasan Zalaghi (Ph.D) Abbas Aflatooni (Ph.D)
author_facet	Mahdi Khazaei Hasan Zalaghi (Ph.D) Abbas Aflatooni (Ph.D)
author_sort	Mahdi Khazaei
title	Impacts of Management Ability on of Financial Statement Comparability
title_short	Impacts of Management Ability on of Financial Statement Comparability
title_full	Impacts of Management Ability on of Financial Statement Comparability
title_fullStr	Impacts of Management Ability on of Financial Statement Comparability
title_full_unstemmed	Impacts of Management Ability on of Financial Statement Comparability
title_sort	impacts of management ability on of financial statement comparability
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/47f03aee6d274e94b90f793ed301c245
work_keys_str_mv	AT mahdikhazaei impactsofmanagementabilityonoffinancialstatementcomparability AT hasanzalaghiphd impactsofmanagementabilityonoffinancialstatementcomparability AT abbasaflatooniphd impactsofmanagementabilityonoffinancialstatementcomparability
_version_	1718444588368134144

Impacts of Management Ability on of Financial Statement Comparability

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