Purpose: The purpose of this paper is to investigate the relationship between tax avoidance, firm value and managerial ability in Tehran Stock Exchange and Over the Counter (OTC), according to the related theoretical foundations. Design/methodology/approach: To calculate the managerial ability...

Purpose: The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and non-income smoother companies based on the theoretical approaches. Design/methodology/approach: To measure the...

Purpose: This study aims to examine the effect of managerial ability on product market competition and corporate investment decisions, specifically, on risk-taking and investment efficiency. Design/methodology/approach: The primary measure of managerial ability is Demerjianet al.model. In this...

Purpose: The purpose of this study is to analyze the predictability of firm level data for determining macroeconomic indicators such as unemployment. Design/methodology/approach: This study uses quarterly GDP and unemployment data manually collected from the Statistical Center of Iran (SCI)....