Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review
This study aims to systematically review all studies on managerial ability in accounting and identify the gaps between them. The breadth and variety of recent studies highlight the significance of this literature review. We identified 110 relevant studies published from 1990 to 2022 through multiple international scientific search engines, which we reviewed and categorized into ten thematic classes: performance, capital market, reporting quality, audit, investment, dividend policy and cash management, tax, corporate social responsibility, COVID-19, and miscellaneous. Our review shows that a considerable number of studies (43 out of 110) have focused on the relationship between firm performance, capital markets, and managerial ability due to the complex results in this field and various market perceptions of high-ability managers. However, few studies have explored the link between managerial ability, going concern, conservatism, and family firms. Moreover, most studies use Demerjian et al.'s (2012) model to measure managerial ability, which is an indirect method. Finally, we provide possible areas for improvement in the Demerjian et al. (2012) model and identify research gaps for future studies.
پرداخت حق اشتراک به معنای پذیرش "شرایط خدمات" پایگاه مگیران از سوی شماست.
اگر عضو مگیران هستید:
اگر مقاله ای از شما در مگیران نمایه شده، برای استفاده از اعتبار اهدایی سامانه نویسندگان با ایمیل منتشرشده ثبت نام کنید. ثبت نام
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.