...Tamanna Dalwai; Ahmed Mohamed Habib; Syeeda Shafiya Mohammadi; Khaled Hussainey Purpose This study investigates the impact of managerial ability and auditor report readability on the cost of debt and corporate liquidity in Omani-listed industrial companies. Design/methodology/approach...

... to examine the relationship between managerial ability (MA) and the extent of IC disclosure. Design/methodology/approach The study sample comprises 1,098 firm-year observations of Iranian listed firms during 2012–2017. This study uses the checklist developed by Li et al. (2008) and adopts...

... the impact of managerial ability (MA) on financial reporting can be extended to the narrative section of firms' financial disclosures needs to be theoretically and empirically examined. The authors theorize in this paper that managers with low ability opportunistically inflate the tone to increase outsiders...

...Yan Luo; Linying Zhou Purpose The purpose of this paper is to examine the effect of managerial ability on the tone of earnings announcements and on the market response to the tone. Design/methodology/approach This study constructs a model of the determinants of earnings announcement tone...