volume 34, issue 5, P575-605 2019
DOI: 10.1108/maj-08-2018-1958
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Reza Hesarzadeh, Ameneh Bazrafshan

Abstract: Purpose Chief executive officer (CEO) ability may have an effect on various corporate reporting decisions, and consequently, the CEO ability is subject to scrutiny by regulatory reviewers. However, theoretical literature provides mixed evidence on how the CEO ability affects the regulatory review risk. Thus, this study aims to empirically examine the effect of CEO ability on regulatory review risk. Design/methodology/approach To measure CEO ability, this study uses the CEO ability-score developed by Demerji…

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