Search results

The goal of this chapter is to cultivate interest in the societal dynamic of ability expectations and ableism, a dynamic first thematized by the disabled people rights movement but which is also broadly applicable to the study of the relationship between humans, animals, and environments. Another aim of this chapter is to think about disabled people within ecosystem approaches to health through the ableism framework and to show that insights gained from disability studies are applicable to a broader study of health within contexts of environmental degradation. Building from this approach, the reader is invited to consider the utility of the conceptual framework of eco-ability “expectations” and eco-ableism as a way to understand health within coupled social-ecological systems.

This chapter uses an ability expectation and ableism lens and a disability studies and ability studies approach to analyze the relationship between humans, animals, and environments.

Certain ability expectations and ableism are responsible for (a) the invisibility of disabled people in ecological health discourses; (b) the standoff between anthropocentric and biocentric/ecocentric approaches to health; and (c) the application of scientific and technological advancements to address problems arising out of current relationships between humans, animals, and environments.

The reader is introduced to the concepts of ableism and eco-ableism, which have not yet been used in EcoHealth discourses and flags the need for further engagement with disability issues within the field.

The purpose of this study is to explore the effect of managerial ability on voluntary environmental, social and governance (ESG) disclosure and assurance. By focusing on managerial ability, this study provides a more nuanced understanding of the factors influencing a firm’s ESG disclosure and assurance practices. This study contributes to a relatively unexplored area of study regarding the role of top management in promoting ESG reporting.

This study draws on a sample of publicly listed firms from 2014 to 2019 in Taiwan and applies the data envelopment analysis method to measure managerial ability. Heckman’s (1979) two-step model is used to estimate the primary models to prevent the results from being affected by possible bias because of self-selection.

The empirical evidence suggests that managerial ability is positively related to voluntary ESG disclosure and intention to seek third-party assurance of the report. Overall, managerial ability determines whether a firm will use voluntary ESG disclosure and assurance as a corporate strategy to respond effectively to stakeholders’ needs. The findings are robust after using alternative measures of managerial ability.

Investors and other stakeholders keen on seeking ESG information offered by companies could find the findings of this study valuable. By better comprehending how managerial competence impacts voluntary ESG disclosure and assurance, stakeholders may be better equipped to hold companies responsible for their ESG disclosure practices and make informed investment decisions.

In the ESG decision-making process, managers with better abilities have a higher tendency to use voluntary disclosure and assurance as a part of the company’s sustainable policy.

Unlike previous studies of the determinant factors of ESG disclosure, which mainly explore factors at the national or corporate level, this study focuses on factors at the individual level (i.e. managerial ability) to fill the gap in the literature. This study also presents empirical evidence that corroborates the idea that managerial competence can influence not only ESG disclosure but also the voluntary assurance of ESG information.

Most prior studies investigating determinants of CEO compensation in nonprofit hospitals ignore how managerial ability affects compensation. This study aims to examine whether CEOs with greater ability to manage corporate resources efficiently receive more payment in nonprofit hospitals.

This study employs a sample of 764 observations from 85 Pennsylvania nonprofit hospitals for the period 2010–2020.

This study finds a positive and statistically significant association between managerial ability and CEO compensation. The results are robust to alternative measures of managerial ability.

The measure of managerial ability proposed in this study could be used by boards of directors to quantify, evaluate and benchmark CEO ability. The results are also relevant to policymakers, stakeholders and the public interested in understanding the determinants of CEO compensation in nonprofits.

This study is among the first to use a more precise measure of managerial ability, which captures the unobserved manager-specific aspects of CEO ability. In addition, this study contributes to the literature by providing evidence that CEO's ability to manage hospital resources efficiently plays an essential role in designing executive compensation contracts.

This study compared the results of self-report and ability-based tests of problem-solving abilities of 144 hospitality managers working at hotels and restaurants through an online survey. In the first stage of the study, the managers were asked to fill in the self-report problem-solving ability scale by Tesone et al. (2010). In the second stage of the study, the managers were asked to respond to questions in a case-study-based problem-solving test.

Problem-solving is a key aspect of business process management. This study aims to investigate and compare hospitality managers' actual and claimed (self-report) problem-solving abilities. A lack of unawareness of the actual level of skills may be an important problem as managers who tend to have inflated self-efficacy beliefs are less likely to allocate resources, e.g. time, money and effort, to develop a particular skill or ability they lack. They are also more likely to take risks regarding that skill or ability.

The results of the study showed that there was a major difference between the results of the self-report test and the actual test. This meant that the managers who participated in the study had inflated self-efficacy beliefs regarding their problem-solving abilities, i.e. they operated under the influence of the Dunning–Kruger effect. The study showed that self-report tests that are commonly used in businesses in recruitment and promotion may not provide a correct level of people's abilities. In general, managers who have inflated self-efficacy beliefs are less likely to be interested in developing a particular skill due to the overconfidence arising from their inflated self-efficacy beliefs. The study showed that managers were less likely to allocate resources, e.g. time, money and effort, to develop a particular skill they lack and are more likely to take risks regarding that particular skill.

Managers in the hospitality industry appear to lack problem solving-abilities. While the hospitality managers assigned high marks for their problem-solving abilities in a self-report problem-solving scale and appeared to be performing significantly good overall in problem-solving, they performed poorly in an actual problem solving exercise. It is recommended that businesses rather than depending on self-report problem-solving scales, they should resort to ability-based scales or exercises that actually measure managers' problem-solving abilities. Also, as managers who had formal tourism and hospitality education performed poorly, tourism and hospitality programme managers at universities are recommend to review their syllabi and curriculum so as to help support their graduates' problem-solving abilities.

The study is original as no previous study compared managers' problem-solving abilities by using self-report and ability-based tests. The study has implications for researchers in terms of developing knowledge, ability and skill-based scales in the future. The study has also significant practical implications for the practitioners.

This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.

This study used a quantitative method with panel data regression models using a sample of listed firms on the Indonesia Stock Exchange from 2010 to 2019.

The regression results indicate that XBRL adoption moderates the relationship between managerial ability on tax avoidance and tax risk. Firms with higher managerial ability have relatively greater tax avoidance practices and lower tax risk following XBRL adoption. In this study, the authors document unfavorable and unexpected consequences of XBRL in an emerging country.

Results are from a sample of firms from one emerging country.

It becomes important and necessary to develop more and better taxonomies with standardized extensions related to taxes information in the XBRL financial reporting to support the tax administrator’s performance in assessing firms’ tax avoidance and tax risk. The authors underscore the importance of improving taxes tags, including tags from financial statements and the disclosure section. This study may also inform policymakers in other countries that more adequate tax tags are needed to leverage benefit from XBRL adoption in monitoring and assessing corporate tax avoidance and tax risk.

This study is among the first to test an explanation for the moderating role of XBRL adoption on the association between managerial ability and corporate tax avoidance and tax risk.

Studies a large midwestern police agency to find out whether female applicants failed the physical ability test more often than male applicants, whether the tasks were job related or whether there was violation of the “four‐fifths” rule of the Equal Employment Opportunity Commission, and whether the test measured critical tasks. Finds that the test has an adverse effect on women and is not job related.

The purpose of this paper is to examine the effect of managerial ability on the tone of earnings announcements and on the market response to the tone.

This study constructs a model of the determinants of earnings announcement tone in order to examine whether managerial ability plays a significant role in determining earnings announcement tone. Further, to test whether the market response to the tone of earnings announcements is affected by managerial ability, this study also examines the interactive term between earnings announcement tone and managerial ability. The tone of earnings announcements is measured using the spread in the proportion of positive and negative words. Managerial ability is measured using the managerial ability rank developed by Demerjian et al. (2012).

More able management teams use a more positive tone in their earnings announcements. Stock markets have more pronounced positive reactions to positive tones in the earnings announcements issued by companies with more able management teams.

This study identifies managerial ability as a previously unrecognized determinant of tone in earnings announcements and of the stock price reaction to earnings announcements.

This study investigates the impact of managerial ability and auditor report readability on the cost of debt and corporate liquidity in Omani-listed industrial companies.

The study uses data from the S&P Capital IQ database and audited annual reports published on Muscat Securities Market. The sample consists of 35 firms (175 firm-year observations) from 2015 to 2019. Managerial ability is measured using the data envelopment analysis proposed by Demerjian et al. (2012a, b). Auditor report readability is measured as a log of the auditor report digital file size proposed by Loughran and McDonald (2014).

This study finds that a company's managerial ability reduces the cost of debt lending support to upper echelons and agency theory. Highly able managers of industrial companies are associated with increased corporate liquidity consistent with the precautionary motive of holding cash. In addition, less-readable auditor reports contribute to higher debt costs and reduce corporate liquidity.

To the best of the authors’ knowledge, few studies have explored the influence of managerial ability and auditor reporting readability on firms' financial policy. For industrial-sector firms, this study demonstrates the managerial ability and readability of auditor readability as significant determinants of the cost of debt and corporate liquidity, especially during periods of uncertainty. Thus, the findings can be generalized to other non-financial sector firms in the country and the Middle East.

Engaging with customers and addressing unmet value have become increasingly challenging within multi-stakeholder environments of service innovation. Therefore, this paper aims to address this challenge by studying how strategic design abilities address unmet value in service engagement strategies.

The authors conducted a qualitative inductive study at a multinational corporation and interviewed marketing and design professionals on their innovation practices in service engagement strategies.

From the inductive analysis, this study identified three strategic design abilities that effectively contribute to addressing unmet value throughout the co-evolving process of service engagement: envisioning value, modelling value and engaging value. Based on this, this study proposes the emerging co-evolving loop framework of service engagement strategies.

The limitation of this emerging theory is a lack of broad generalizability with mutual exclusivity or collective exhaustiveness across industries. A theoretical implication of the framework is the integration of strategic design and services marketing towards co-created engagement strategies.

The service engagement loop framework can be of great value to service innovation processes, for which an integrated, cross-functional approach is often missing.

The findings further suggest that next to a methodological skillset, strategic design abilities consist of a distinct mindset.

This paper introduces strategic design abilities to address unmet value and proposes a novel co-evolving loop framework of service engagement strategies.