Investigating the Impact of Managerial Ability on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Listed in Tehran Stock Exchange

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Jabbarzadeh Kangarluie Saeid; Radi Yaser

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Journal Paper

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Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:1 (39) Page(s): 55-80

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Title

Investigating the Impact of Managerial Ability on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Listed in Tehran Stock Exchange

Author(s)

Jabbarzadeh Kangarluie Saeid | Radi Yaser | Issue Writer Certificate

Keywords

management abilityQ1

company transparencyQ1

weakness of internal controlsQ1

Abstract

The purpose of this study is to investigate the relationship between managerial ability and corporate transparency with an emphasis on the weakness of internal controls. For this purpose, 122 companies listed in Tehran Stock Exchange during the period of 2008-2017 are selected and four indicators are used to measure corporate transparency: information asymmetry, information uncertainty, timeliness and reliability of information. To measure the management ability Dmryjan et al (2012) model is used. For testing the research hypotheses Stata software version 15 and regression model using panel data are used. The results of this study show that management ability reduces information asymmetry and information uncertainty and increases the timeliness and reliability of information disclosed. In general, we can say that there is a direct relationship between management ability and corporate transparency. Other results of the research show that the weakness of internal controls has a significant effect on the relationship between management ability and indicators used to measure corporate transparency.

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APA: Copy

Jabbarzadeh Kangarluie, Saeid, & Radi, Yaser. (2019). Investigating the Impact of Managerial Ability on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Listed in Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(1 (39) ), 55-80. SID. https://sid.ir/paper/387379/en

Vancouver: Copy

Jabbarzadeh Kangarluie Saeid, Radi Yaser. Investigating the Impact of Managerial Ability on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Listed in Tehran Stock Exchange. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(1 (39) ):55-80. Available from: https://sid.ir/paper/387379/en

IEEE: Copy

Saeid Jabbarzadeh Kangarluie, and Yaser Radi, “Investigating the Impact of Managerial Ability on Corporate Transparency, Emphasizing the Moderation of Weaknesses in Internal Controls in Companies Listed in Tehran Stock Exchange,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 1 (39) , pp. 55–80, 2019, [Online]. Available: https://sid.ir/paper/387379/en

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