The Effect of Managerial Ability on Financial Report Readability
碩士 === 輔仁大學 === 金融與國際企業學系金融碩士班 === 102 === This paper mainly explores the effects of managerial ability on financial report readability. The study uses the 10-K annual report from SEC from year 2005 to 2011. Empirical results show that managerial ability have significant and positive influences on f...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64301217594203175584 |
| Summary: | 碩士 === 輔仁大學 === 金融與國際企業學系金融碩士班 === 102 === This paper mainly explores the effects of managerial ability on financial report readability. The study uses the 10-K annual report from SEC from year 2005 to 2011. Empirical results show that managerial ability have significant and positive influences on financial report readability. Capable managers make firm’s operating performance better, so they are willing to disclose more information to investors and make higher financial report readability. However, the effect of managerial ability on the readability of Management’s Discussion and Analysis of Financial Condition section becomes weaker when controlling for other variables.
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