MANAGERIAL ABILITY, INVESTMENT EFFICIENCY AND FINANCIAL REPORTING QUALITY

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FOROGHI DARYOUSH; AMIRI HADI; SAKIANI AMIN

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Journal: Journal of Empirical Research in Accounting Year:2016 | Volume:6 | Issue:21 Page(s): 63-89

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Information Journal Paper

Title

MANAGERIAL ABILITY, INVESTMENT EFFICIENCY AND FINANCIAL REPORTING QUALITY

Author(s)

FOROGHI DARYOUSH | AMIRI HADI | SAKIANI AMIN | Issue Writer Certificate

Keywords

MANAGERIAL ABILITYQ1

INVESTMENT EFFICIENCYQ1

FINANCIAL REPORTING QUALITYQ2

OVER INVESTMENTQ2

UNDER INVESTMENTQ1

Abstract

This study is aimed to investigate the effects of MANAGERIAL ABILITY on the INVESTMENT EFFICIENCY and also examine the effect of FINANCIAL REPORTING QUALITY on the extent of MANAGERIAL ABILITY effectiveness on the INVESTMENT EFFICIENCY of firms listed in Tehran Stock Exchange (TSE). INVESTMENT EFFICIENCY in a conceptual framework means the acceptance of the investment projects with positive NPV, and investment inefficiency means rejecting these investments opportunities (underinvestment) or investing in projects with negative NPV (overinvestment). Overinvestment and underinvestment are signs of investment inefficiency. Chen (2011) modeling, Demerjian et al (2011) modeling and Kothari (2005) accruals quality modeling have been used for evaluating the INVESTMENT EFFICIENCY, MANAGERIAL ABILITY and FINANCIAL REPORTING QUALITY respectively. The systematic elimination method was used for sampling 119 firms listed in Tehran Stock Exchange during the years 2008 to 2014, and the model of panel data was applied to test hypotheses. The results indicate that managers with more ability are more willing to do overinvestment. Also, the results show that the FINANCIAL REPORTING QUALITY decreases the MANAGERIAL ABILITY effectiveness on overinvestment.

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APA: Copy

FOROGHI, DARYOUSH, AMIRI, HADI, & SAKIANI, AMIN. (2016). MANAGERIAL ABILITY, INVESTMENT EFFICIENCY AND FINANCIAL REPORTING QUALITY. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(21 ), 63-89. SID. https://sid.ir/paper/241121/en

Vancouver: Copy

FOROGHI DARYOUSH, AMIRI HADI, SAKIANI AMIN. MANAGERIAL ABILITY, INVESTMENT EFFICIENCY AND FINANCIAL REPORTING QUALITY. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2016;6(21 ):63-89. Available from: https://sid.ir/paper/241121/en

IEEE: Copy

DARYOUSH FOROGHI, HADI AMIRI, and AMIN SAKIANI, “MANAGERIAL ABILITY, INVESTMENT EFFICIENCY AND FINANCIAL REPORTING QUALITY,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 21 , pp. 63–89, 2016, [Online]. Available: https://sid.ir/paper/241121/en

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