Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SAFARI GERAYLI MEHDI; REZAEI PITENOEI YASSER

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:9 | Issue:2 (33) Page(s): 191-218

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

926

Download:

Cites:

Information Journal Paper

Title

Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory

Author(s)

SAFARI GERAYLI MEHDI | REZAEI PITENOEI YASSER | Issue Writer Certificate

Keywords

Managerial AbilityQ1

Financial Reporting ReadabilityQ1

Signaling TheoryQ1

Abstract

As an intangible asset, Managerial Ability is believed to be one of the components of corporate human capital. According to Signaling Theory, capable managers usually perform well and are less likely to hide their appropriate performance. Therefore, they tend to disclose more readable financial report, thereby communicating their optimum performance and ability to stakeholders and markets. According to this argument, thus, the present study is concerned with investigating the impact of Managerial Ability on the readability of corporate financial reporting. To this end, FOG Index and Text Length index are used to compute the readability of financial reporting, and to measure the Managerial Ability, Demerjian et al. (2012) model is employed. The research hypothesis was developed on a basis of a sample of 91 firms listed on the Tehran Stock Exchange during the years 2012-2016, and then was tested using multivariate regression model based on panel data. Confirming the predictions made by Signaling Theory, the results suggest that Managerial Ability can improve corporate Financial Reporting Readability. The results of additional analyses also reveal that the relationship between Managerial Ability and Financial Reporting Readability is more pronounced in larger firms.

Cites

No record.

References

No record.

Cite

APA: Copy

SAFARI GERAYLI, MEHDI, & REZAEI PITENOEI, YASSER. (2018). Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(2 (33) ), 191-218. SID. https://sid.ir/paper/163540/en

Vancouver: Copy

SAFARI GERAYLI MEHDI, REZAEI PITENOEI YASSER. Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;9(2 (33) ):191-218. Available from: https://sid.ir/paper/163540/en

IEEE: Copy

MEHDI SAFARI GERAYLI, and YASSER REZAEI PITENOEI, “Managerial Ability and Financial Reporting Readability: A Test of Signaling Theory,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 2 (33) , pp. 191–218, 2018, [Online]. Available: https://sid.ir/paper/163540/en

Related Journal Papers