The effect of management ability on real earnings management and integrated risk management of companies

In the accounting literature, the ability to manage is one of the dimensions of corporate human capital that is classified as an intangible asset. Some researchers define management ability as the efficiency of managers over competitors in converting company resources into revenue. Considering the i...

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Bibliographic Details
Main Authors: Hosein Kazemi, Omid Mehri Namak Avaravni
Format: Article
Language:English
Published: Rasht: Javad Deljoo Shahir 2018-09-01
Series:New Applied Studies in Management, Economics & Accounting
Subjects:
Online Access:https://www.nasme-journal.ir/article_181563_d41d8cd98f00b204e9800998ecf8427e.pdf