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