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Keywords: Managerial ability
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Journal Articles
Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2024) 15 (1): 207–231.
Published: 07 September 2023
...Mao-Feng Kao; Cih-Huei Jian; Chien-Hao Tseng Purpose The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding...
Journal Articles
Does managerial ability affect the quality of environmental financial disclosure?
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2020) 11 (6): 1055–1073.
Published: 28 October 2019
...Jason Chen; Jennifer Chen Purpose The purpose of this paper is to determine whether managerial ability affects the quality of corporate environmental financial disclosures. Design/methodology/approach Regression analysis is used to examine the association between managerial ability...
Journal Articles
Managerial ability and chemical releases
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2017) 8 (3): 281–306.
Published: 03 July 2017
...Li Sun Purpose This study aims to examine the impact of managerial ability on the total amount of chemical releases reported to the Toxics Release Inventory (TRI) at the US Environmental Protection Agency. Design/methodology/approach Regression analysis is used to examine the association...
