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
Hauptverfasser:	Demerjian, Peter R., Lev, Baruch, Lewis, Melissa F., McVay, Sarah E.
Format:	Artikel
Sprache:	eng
Schlagworte:	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
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