Managerial Ability as a Mechanism for Creating Firm Value through Risk Management

Wiratama, Richard; Ng, Suwandi

doi:10.33312/ijar.551

Cited by 2 publications

(3 citation statements)

References 25 publications

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“…Managers who have the ability to efficiently manage and design business processes make appropriate decisions to maximize the value of the business (Wiratama and Sum,2021). Preceding studies reported that MA plays an essential role in rising firm value ( Rajabalizadeh and Javad ,2022;Rossi et al, 2021;Wiratama and Sum ,2021 ;Bhutta et al,2021;Gong et al ,2020;Chuah and Foong ,2019;Petkevich and Andrew, 2018). In other words, highly skilled managers are more valued and play an important role in firm policies that manage resources more efficiently and maximize firm performance.…”

Section: Ma and Firm Valuementioning

confidence: 99%

“…The value of firm t at the end of period i. Tobin's Q was a measure of firm vale. Tobin's Q is (Wiratama and Sum, 2021):…”

Section: Fvitmentioning

confidence: 99%

“…The third group consists of studies that investigated the influence of MA on the value of the firm. These studies have shown that highly skillful managers are more valued and play an important role in firm policies that manage resources more efficiently and maximize firm value (Rajabalizadeh and Javad ,2022;Wiratama and Sum ,2021;Bhutta et al,2021;Gong et al ,2020;Chuah and Foong ,2019). In contrast, Demerjian et al, (2020) found that firm value was unaffected by MA.…”

Section: Introductionmentioning

confidence: 99%

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The Impact of The Relationship Between Managerial Ability and Earnings Management by Classification Shifting on Transparency of Financial Reporting and Firm Value: An Empirical Evidence from The Saudi Capital Market

ضیف¹

2022

مجلة البحوث المحاسبیة

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This research investigates the impact of interaction between managerial ability (MA, hereafter), and earnings management by classification shifting (EMBCS, hereafter) on financial reporting transparency and firm value. This study examines whether highly competent managers are more likely than other managers to intentionally classification shifting as a means of managing earnings. Furthermore, this study also tests economic consequences associated with the inter-relationship between EMBCS practices and MA. We collected data from 125 nonfinancial firms listed on the Saudi Capital Market from 2015 to 2019. The results demonstrate that a high MA mitigates EMBCS practices. The results also show that the inter-relationship between EMBCS practices and MA reduces the costs of the agency as an indicator of the transparency of accounting information. Moreover, our findings show that the relationship between EMBCS practices and MA has a positive influence on the value of the firms listed on the Saudi Capital Market.

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Section: Ma and Firm Valuementioning

confidence: 99%

“…The value of firm t at the end of period i. Tobin's Q was a measure of firm vale. Tobin's Q is (Wiratama and Sum, 2021):…”

Section: Fvitmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

The Impact of The Relationship Between Managerial Ability and Earnings Management by Classification Shifting on Transparency of Financial Reporting and Firm Value: An Empirical Evidence from The Saudi Capital Market

ضیف¹

2022

مجلة البحوث المحاسبیة

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تأثير القدرات الادارية في جودة الأرباح المحاسبية دراسة تجريبية في البيئة العراقية

حسن,

حسين

2022

Tikrit J. Admin. Econ. Sci.

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يهدف البحث إلى اختبار تأثير القدرات الادارية في جودة الأرباح المحاسبية في القطاع المصرفي والصناعي العراقي، وقد تم في البحث استعراض وتحديد أهمية القدرة الادارية محاسبياً ومهنياً وبيان دور القدرات الادارية في تعزيز الممارسات المحاسبية، كما تم اعتماد أسلوب تحليل مغلف البيانات ((DEA لقياس القدرة الادارية عبر مرحلتين، بالاعتماد على دراسة et al., 2012) Demerjian,)، وتم تناول مفهوم جودة الأرباح المحاسبية وخصائصها ومحدداتها، واعتماد نموذج (Francis, 2004) كأساس لقياسها، الذي صنفها إلى مقاييس قائمة على اساس المحاسبي (حسب مقياس جودة الاستحقاقات) ومقاييس قائمة على أساس السوق (حسب مقياس القيمة السوقية إلى الدفترية (MTB))، وقد تم جمع البيانات باعتماد التقارير المالية لسوق العراق للأوراق المالية لعينة تضمن مجموع من المصارف والشركات الصناعية خلال المدة من (2012-2020)، وتوصل البحث إلى أن هناك علاقة ارتباط ذات دلالة معنوية بين القدرة الإدارية وجودة الأرباح حسب الاستحقاقات ولكنها غير معنوية حسب نموذج (MTB))، كما وجد أن هناك تأثير ايجابي ذو دلالة معنوية للقدرة الإدارية في جودة الأرباح (حسب الاستحقاقات) في عينة البحث وهذا يدل على أنه كلما تحسنت كفاءة القدرات الإدارية في الشركات عينة البحث انعكس ذلك في تعزيز مستويات جودة الأرباح وفق مقياس جودة الاستحقاقات.

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Managerial Ability as a Mechanism for Creating Firm Value through Risk Management

Cited by 2 publications

References 25 publications

The Impact of The Relationship Between Managerial Ability and Earnings Management by Classification Shifting on Transparency of Financial Reporting and Firm Value: An Empirical Evidence from The Saudi Capital Market

The Impact of The Relationship Between Managerial Ability and Earnings Management by Classification Shifting on Transparency of Financial Reporting and Firm Value: An Empirical Evidence from The Saudi Capital Market

تأثير القدرات الادارية في جودة الأرباح المحاسبية دراسة تجريبية في البيئة العراقية

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