managerial ability
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2022 ◽  
Vol 12 ◽  
Author(s):  
Guanghui Jin ◽  
Qingjuan Jiang ◽  
Xiaolin Liu

We examined whether and how managerial ability affects the relationship between customer concentration and corporate performance. Based on a novel measure of managerial ability, we found that customer concentration has a significant negative effect on corporate performance, while managerial ability can mitigate this effect. The negative effect of customer concentration is only significant in the subsample of low ability and lower efficiency in asset utilization, while the moderating effect of managerial ability is significant for all levels of asset utilization efficiency and more significant for firms with a lower gross margin. The results are robust to numerous robustness tests and endogeneity concerns. Additional analysis of mechanisms shows that in addition to superior operating ability, competent managers select major customers who are more beneficial to their company and decrease the sensitivity of their research and development (R&D) investment to customers. These findings indicate that the heterogeneity of managerial ability plays an important role in the supplier–customer context when the supplier firm generally faces one or more concentrated customers.


2021 ◽  
Vol 39 (4) ◽  
pp. 143-161
Author(s):  
Hoon Jung ◽  
Chang-Youl Ko

2021 ◽  
Vol 13 (3) ◽  
pp. 2038-2048
Author(s):  
Lilis Sulastri

There must be a high level of focus on principals' quality of human resources in education. This focus must be demonstrated by a commitment and capacity to optimally strengthen managerial abilities and motivate their subordinates, mainly teachers and education professionals, to better their work. Based on this research, the impact of principal managing skills on teacher performance, motivational factors, job satisfaction on teacher performance, and the influence of job satisfaction on principals' managerial skills and teacher performance. Descriptive verification with a quantitative approach—sampling utilizing non-probability sample type—is used in this study. tcount ttable (6.094 1.666), tcount ttable (9.366 1.666) and rcount ttable (0.000). The results of this study indicate that (1) the principal's managerial skills have an impact on teacher performance, (2) there is a significant and also influence between motivation and teacher performance, and (3) there is an influence between Job Satisfaction on Teacher Performance because the rcount ttable (0.000). There is no significant effect of Job Satisfaction interaction moderating the effect of Skills managerial principal to teacher performance, as the results of tcount ttable (0.769 1.666) with a significance value of 0.444 0.05 and tcount ttable (0.161 1.666) with a significance value of 0.872 0.05 show. Systems audit materials require direct skills and in-depth knowledge of the subject matter.


Author(s):  
Scott E. Seavey ◽  
James D. Whitworth ◽  
Michael J Imhof

More than half of U.S. public companies announce earnings before audit completion. We examine how accounting quality, as a measure of the ex-ante reliability of earnings, affects the decision to release earnings early. Using four proxies for accounting quality, we show that firms with higher accounting quality are more likely to release earnings before a completed audit, and that the association is stronger when market demand for timely earnings is high. We provide evidence that accounting quality remains important in the timing of earnings release even after controlling for other factors which affect earnings reliability, such as managerial ability, auditor tenure, and financial reporting problems in a prior period. Overall we emphasize the role of accounting quality in the complex process of when to release earnings relative to audit completion, and suggest that the importance of the audit in the earnings release decision varies based on firm-specific accounting quality.


Author(s):  
Joye Khoo ◽  
Adrian (Wai Kong) Cheung

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Irene Wei Kiong Ting ◽  
Imen Tebourbi ◽  
Wen-Min Lu ◽  
Qian Long Kweh

AbstractThis study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on the association between managerial ability and firm performance. The dataset consists of 6384 firm-year observations from the Taiwanese electronics industry during 2005–2018. Our results indicate that (1) low (high) levels of debt are likely observed in firms with CEOs with high (low) ability, (2) managerial ability positively affects firm performance, and (3) capital structure mediates the positive relationship between managerial ability and firm performance. Overall, the findings may have limited generalizability due to the specific sample characteristics and provide convincing support for the importance of capital structure as a mediator in the managerial ability-firm performance nexus. Specifically, this study highlights the need for examining the effect of managerial ability on firm performance through a mediator.


Author(s):  
Junhui Fu ◽  
Xingwei Chen ◽  
Yufang Liu ◽  
Rongda Chen

Author(s):  
Sowiyah Sowiyah ◽  
Zulaikha Fitriyanti ◽  
Veronica Eka Desi Natalia

The current research aimed to analyze and determine the effect of principal managerial ability and teacher performance on the quality of senior high school in Way Kanan regency. This research is quantitative using a descriptive verification method with a cluster random sampling technique with a sample of 235 teachers of Way Kanan regency. Data were collected using a questionnaire. The collected data were analyzed through multiple equation regression with the help of SPSS Statistics 17 software and then interpreted. The results of this study indicate that there was an influence of principal managerial ability on school quality by 63.7%. In addition, there was an influence of teacher performance on school quality by 58.6%, and finally there was an effect of principal managerial ability and teacher performance on school quality by 68.2%. The implications of the current findings are also discussed.


2021 ◽  
Vol 5 (2) ◽  
pp. 279-293
Author(s):  
Sindy Andani Iryanti ◽  
Endi Sarwoko ◽  
Pieter Sahertian

This study aims to determine the effect of managerial ability, commitment, and work from home system on performance. This research uses quantitative research on Bhakti Pertiwi Junior High School teachers with a total sample of 63 people. Data were collected using a questionnaire designed using a 5-point Likert Scale. Managerial ability is the ability of the principal in carrying out management functions. Commitment is measured by affective, continual, and normative commitment. The work from home system is a time flexibility that will affect the discipline, responsibility and creativity of teachers. Data analysis technique using Multiple Linear Regression. The results of the study reveal that teacher performance is influenced by the ability of the principal's manager, also influenced by the level of commitment to the profession. In addition, the implementation of work from home during the Covid-19 pandemic did not cause teacher performance to decrease, it was actually able to improve teacher performance.


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