Managerial ability and tax aggressiveness

Sun, Xian; Weng, Chia-Hsiang; Wu, Qiang

doi:10.1108/cafr-02-2022-0002

Cited by 25 publications

(26 citation statements)

References 78 publications

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“…This is in line with research conducted by B. Francis, Sun, and Wu (2013) which shows that companies with higher managerial abilities get more favorable loan contract terms, such as low loan spreads, less tight agreements, and falling long term.…”

Section: Managerial Abilitysupporting

confidence: 91%

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?

2020

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This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making. Decisions carried out by the company are not only influenced by the manager's explicit mandate to maximize firm value, but also by the manager's ability to manage the company. In previous research it was found that high-ability and low-ability managers have opposite effects on firm behavior and firm value. High-ability managers accept risk-taking whereas low-ability managers refrain from taking risks. Managerial Ability in this study was measured using DEA (Data Envelopment Analysis) while for firm risk-taking behavior using the return on assets (ROA), return on equity (ROE), and research and development costs to total assets (R&D). The model used in this study is a causality model or the relationship of influence between research variables. The proposed model is analyzed using the Structural Equation Model (SEM) causality technique. This research was conducted on manufacturing companies listed on IDX (Indonesian Stock Exchange) in 2013-2017. However, unlike previous studies, the results of this study indicate that highly capable managers play a role in minimizing corporate risk taking. This research contributes as a reference for Indonesian corporate investors and also regulators as a reflection of the effectiveness of regulations made in Indonesia.

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Section: Managerial Abilitysupporting

confidence: 91%

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?

2020

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“…In the similar horizon, we define managerial ability as the experience, knowledge, and skills possessed by the managers to maximize the efficiency of the resources employed in a remote work setting. Further supporting literature can be found in Demerjian et al (2013), Abernathy et al (2018), Cornaggia et al (2017), Francis et al (2013), andAndreou et al (2017).…”

Section: Managerial Abilitymentioning

confidence: 62%

Mathematical modeling of optimal allocation of remote workforce: an interdisciplinary investigation with Hofstede's cultural factors and managerial ability

Sun

Kim

Zhao

2022

CCSM

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PurposeAs the pandemic begins to ease, many companies are figuring out that working remotely is the future of work and “a new normal”. This research focuses on strategic planning and practices inherent in remote work, and aims to identify the optimal balance between virtual and on-site working. Specifically, the authors investigate the moderating effects of managerial ability and Hofstede's cultural factors.Design/methodology/approachThe authors build a mathematical model to locate the optimal balance between virtual and on-site working. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model.FindingsThis model provides organizations with a general guideline with recommended optimal percentages of remote workforce based on specific Hofstede's national scores. The authors also find that organizations with varying levels of managerial ability exhibit different adoption rates of remote working.Research limitations/implicationsBecause of the chosen research approach, the proposed model may lack empirical verification and require further adjustment of parameters. Therefore, researchers are encouraged to empirically and statistically test the proposed model further.Practical implicationsThis model equips organizations and practitioners with a general guideline to identify their desired portion of remote workforce. The incorporation of managerial ability and cultural factors makes our model applicable to various business structures across different sectors.Originality/valueThis proposed model addresses this optimization problem from a mathematical perspective with an interdisciplinary approach. The model also considers the moderating effects of managerial ability and Hofstede's cultural factors.HighlightsThe main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.Practical managerial implications and general guidelines are offered to organizations and practitioners.

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“…O lucro é um dos principais itens contábeis, possuindo grande relevância para tomada de decisão, uma vez que ele representa o desempenho atual das organizações, sendo a principal métrica avaliada por investidores e analistas (Barker & Imam, 2008;Francis et al, 2020). De acordo com Chang (1962, p. 639), "o lucro pode ser definido como a quantia máxima que a firma pode distribuir como dividendos e ainda esperar estar tão bem no final do período como estava no começo".…”

Section: Qualidade Dos Lucrosunclassified

Accruals pela Abordagem da Demonstração de Fluxo de Caixa e do Balanço Patrimonial: uma análise comparativa

Reis

Ferreira²,

Nunes³

et al. 2023

REPeC

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Objetivo: Verificar de que forma os accruals calculados pela abordagem do balanço patrimonial e da demonstração dos fluxos de caixa são similares. Método: A pesquisa foi realizada com 348 empresas não financeiras listadas na B3 no período de 2011 a 2020, perfazendo um total de 2.786 observações. Em um primeiro momento, aplicou-se o teste não paramétrico de diferença de médias, a fim de observar a existência de diferenças significativas entre o cálculo dos accruals em ambas as abordagens e, em seguida, foram testadas as duas abordagens em um modelo de predição de fluxos de caixa, visando identificar qual das duas formas de medição era mais adequada. Resultados: Os resultados apontaram uma diferença entre as duas abordagens, indicando que não são estatisticamente semelhantes. Na aplicação no modelo de predição de fluxos de caixa, a abordagem de accruals calculados pela demonstração dos fluxos de caixa se mostrou mais adequada que a abordagem pelo balanço patrimonial. Contribuições: Este trabalho contribui para a academia ao apontar que os accruals calculados pela abordagem do balanço patrimonial e da demonstração dos fluxos de caixa não são similares, sugerindo aos pesquisadores a necessidade de utilizar as duas formas de cálculo nas pesquisas acadêmicas.

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Managerial ability and tax aggressiveness

Cited by 25 publications

References 78 publications

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior?

Mathematical modeling of optimal allocation of remote workforce: an interdisciplinary investigation with Hofstede's cultural factors and managerial ability

Accruals pela Abordagem da Demonstração de Fluxo de Caixa e do Balanço Patrimonial: uma análise comparativa

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