Managerial Ability and Earnings Quality
We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are associated with fewer subsequent restatements, higher earnings and accruals persistence, lower errors in the b...
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| Veröffentlicht in: | The Accounting review 2013-03, Vol.88 (2), p.463-498 |
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| container_end_page | 498 |
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| container_issue | 2 |
| container_start_page | 463 |
| container_title | The Accounting review |
| container_volume | 88 |
| creator | Demerjian, Peter R. Lev, Baruch Lewis, Melissa F. McVay, Sarah E. |
| description | We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are associated with fewer subsequent restatements, higher earnings and accruals persistence, lower errors in the bad debt provision, and higher quality accrual estimations. The results are consistent with the premise that managers can and do impact the quality of the judgments and estimates used to form earnings. |
| doi_str_mv | 10.2308/accr-50318 |
| format | Article |
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We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are associated with fewer subsequent restatements, higher earnings and accruals persistence, lower errors in the bad debt provision, and higher quality accrual estimations. 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| ispartof | The Accounting review, 2013-03, Vol.88 (2), p.463-498 |
| issn | 0001-4826 1558-7967 |
| language | eng |
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| source | Jstor Complete Legacy; Business Source Complete |
| subjects | Accounting Accruals Business management Cash flow Cash management Creative accounting Debt Debt management Earnings Earnings management Estimation Financial accounting Financial management Financial restatements Industrial management Judgement Management theory Managerial skills Managers Net income Quality management Studies |
| title | Managerial Ability and Earnings Quality |
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