Managerial Ability and Earnings Quality

被引：659

作者：

Demerjian, Peter R. ^{[1
]}

Lev, Baruch ^{[2
]}

Lewis, Melissa F. ^{[3
]}

McVay, Sarah E. ^{[4
]}

机构：

[1] Emory Univ, Atlanta, GA 30322 USA

[2] NYU, New York, NY 10003 USA

[3] Univ Utah, Salt Lake City, UT 84112 USA

[4] Univ Washington, Seattle, WA 98195 USA

来源：

ACCOUNTING REVIEW | 2013年 / 88卷 / 02期

关键词：

managerial ability; managerial efficiency; earnings quality; accruals quality; CEO REPUTATION; CASH FLOWS; INTERNAL CONTROL; ACCRUALS; DETERMINANTS; MARKET; STYLE; PERFORMANCE; PERSISTENCE;

D O I：

10.2308/accr-50318

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：463 / 498

页数：36

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