Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory
As an intangible asset, managerial ability is believed to be one of the components of corporate human capital. According to signaling theory, capable managers usually perform well and are less likely to hide their appropriate performance. Therefore, they tend to disclose more readable financial repo...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2018
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| Accès en ligne: | https://doaj.org/article/69d0d4e729564116881348ac4e38bce6 |
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