Recently in the insurance sector, efficiency measurement of insurance firms has attracted
great interest from investors, financial market analysts, insurance regulators, and …

This chapter reviews the modern frontier efficiency and productivity methodologies that have
been developed to analyze firm performance, emphasizing applications to the insurance …

Most prior studies model tax avoidance as a function of firm-level characteristics and do not
consider how individual executive characteristics affect tax avoidance. This paper …

We propose a measure of managerial ability, based on managers' efficiency in generating
revenues, which is available for a large sample of firms and outperforms existing ability …

We examine the relation between managerial ability and earnings quality. We find that
earnings quality is positively associated with managerial ability. Specifically, more able …

In this study, we examine whether internal control over financial reporting affects firm
operational efficiency. We find that operational efficiency, derived from frontier analysis, is …

This study examines the association between managerial ability and the readability of
narrative disclosures in 10-K reports. Using a large US sample from 1994 to 2015, we find …

We test whether credit rating analysts consider managerial ability as a credit risk factor and
find that higher‐ability managers obtain more favorable credit ratings. Controlling for past …

The purpose of this paper is to study the influence of managerial ability on the quality of their
financial reporting. Using a large bank sample from nine different countries and for the time …

This study investigates the impact of managerial ability on banks' liquidity creation and risk‐
taking behavior. We find that higher ability managers create more liquidity and take more …