1. حسنی القار، مسعود؛ مرفوع، محمد. (1396). بررسی تاثیر توانایی مدیریت بر سیاست تقسیم سود، پژوهشهای تجربی حسابداری، 6(23)، 129-103.
2. علینژاد ساروکلائی، مهدی؛ تارفی، ستاره. (1396). تاثیر توانایی مدیریت بر سیاست تامین مالی، مجله دانش حسابداری، 8(2)، 180-159.
3. رحمانی، برزو. (1400). معرفی الگوی توسعه تواناییهای مدیریتی مورد نیاز مدیران. فصلنامه دانش مدیریت، 68، 86-70.
4. رضایی، علیرضا. (1399). ضریب واکنش نسبت به سود و دلایل واکنش بازار، ماهنامه تدبیر، 249، 62-56.
5. قهرمانی، اسماعیل؛ و برادران حسنزاده، رسول. (۱۳۹۴). بررسی تاثیر توانایی مدیریت بر بازده و ارزش افزوده سرمایه بکار رفته در بورس اوراق بهادار تهران، دومین کنفرانس بین المللی مدیریت و مهندسی صنایع، ترکیه، استانبول.
6. هاگن، رابرت. (1386). نظریههای مالی نوین، (ترجمه غلامرضا اسلامی بیدگلی) تهران: انتشارات دانشگاه تهران.
7. Andreou, P. C., Ehrlich, D., & Louca, C. (2013, January). Managerial ability and firm performance: Evidence from the global financial crisis. In European Financial Management Association, Annual Conference.
8. Bag, S., Yadav, G., Dhamija, P., & Kataria, K. K. (2021). Key resources for industry 4.0 adoption and its effect on sustainable production and circular economy: An empirical study. Journal of Cleaner Production, 281, 125233.
9. Bamber, L. S., Jiang, J., & Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The accounting review, 85(4), 1131-1162
10. Chemmanur, T. J., Gupta, M., Simonyan, K., & Tehranian, H. (2021). The relationship between venture capital backing and the top management team quality of firms going public and implications for initial public offerings. Journal of Business Venturing, 36(6), 106148.
11. Chen, L. Y., Lai, J. H., & Chang, S. C. (2022). Strategic networks, certification, and initial public offerings. International Review of Financial Analysis, 83, 102288.
12. Demerjian, P., Lewis-Western, M., & McVay, S. (2020). How does intentional earnings smoothing vary with managerial ability?. Journal of Accounting, Auditing & Finance, 35(2), 406-437.
13. Demerjian, P., Lev, B., & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management science, 58(7), 1229-1248.
14. Deshmukh, S., Goel, A. M., & Howe, K. M. (2013). CEO overconfidence and dividend policy. Journal of financial intermediation, 22(3), 440-463.
15. Gaertner, F. B. (2014). CEO after‐tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research, 31(4), 1077-1102.
16. Gan, H. (2019). Does CEO managerial ability matter? Evidence from corporate investment efficiency. Review of Quantitative Finance and Accounting, 52(4), 1085-1118.
17. Ge, W., Matsumoto, D., & Zhang, J. L. (2011). Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary accounting research, 28(4), 1141-1179.
18. Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2014). Incentives for tax planning and avoidance: Evidence from the field. the accounting review, 89(3), 991-1023.
19. Habib, A., & Hasan, M. M. (2017). Managerial ability, investment efficiency and stock price crash risk. Research in International Business and finance, 42, 262-274.
20. Hall, R. (2009). The strategic analysis of intangible resources. In Knowledge and strategy (pp. 181-195). Routledge
21. Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of management review, 9(2), 193-206.
22. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178.
23. Hoopes, J. L., Mescall, D., & Pittman, J. A. (2012). Do IRS audits deter corporate tax avoidance?. The accounting review, 87(5), 1603-1639.
24. Ishikawa, M., & Takahashi, H. (2010). Overconfident managers and external financing choice. Review of Behavioural Finance, 2(1), 37-58.
25. Jiraporn, P., Leelalai, V., & Tong, S. (2016). The effect of managerial ability on dividend policy: how do talented managers view dividend payouts?. Applied Economics Letters, 23(12), 857-862.
26. Koester, A., Shevlin, T., & Wangerin, D. (2017). The role of managerial ability in corporate tax avoidance. Management Science, 63(10), 3285-3310.
27. Krishnan, G. V., & Wang, C. (2015). The relation between managerial ability and audit fees and going concern opinions. Auditing: A Journal of Practice & Theory, 34(3), 139-160.
28. Langat, P. C. (2023). INFLUENCE OF CAPITAL STRUCTURE ON THE FINANCIAL PERFORMANCE OF KENYA TEA DEVELOPMENT AGENCY TEA MANUFACTURING FIRMS IN KERICHO AND BOMET COUNTIES, KENYA. EPRA International Journal of Economics, Business and Management Studies (EBMS), 10(12), 42-46.
29. Leverty, J. T., & Grace, M. F. (2012). Dupes or incompetents? An examination of management's impact on firm distress. Journal of Risk and Insurance, 79(3), 751-783.
30. Lynch, D. (2014). Investing in the corporate tax function: The effects of remediating material weaknesses in internal control on tax avoidance. Michigan State University
31. Naoum, V. C., & Vlismas, O. (2015). Strategy, managerial ability and sticky behavior of selling, general and administrative expenses. In 11th EIASM Interdisciplinary Workshop on" Intangibles, Intellectual Capital & Extra-Financial Information (pp. 79-89).
32. Pulic, A. (2000). VAIC™–an accounting tool for IC management. International journal of technology management, 20(5-8), 702-714.
33. Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.
34. Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811.
