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Keywords: Managerial ability
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (1): 53–75.
Published: 16 March 2022
...Bill B. Francis; Xian Sun; Chia-Hsiang Weng; Qiang Wu Purpose The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness. Design/methodology/approach The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability...
