Detail Managerial Ability and Earnings Quality Bibliografi Author: Lev, Baruch ; Demerjian, Peter ; McVay, Sarah Topik: Managerial Ability; Earnings Quality Bahasa: (EN )     Tempat Terbit: USA    Tahun Terbit: 2006     Jenis: Papers/Makalah Fulltext: ManagerialAbilityandEarningsQuality.pdf (209.0KB; 41 download) Abstract We examine the relation between managerial ability and earnings quality. We identify manager-specific effects by creating a measure of managerial ability using frontier analysis and separating manager-specific from firm-specific effects by following managers across firms. We find that earnings quality, measured by the extent that accruals map into cash flows, is increasing with managerial ability. This finding is consistent with the premise that more capable managers are better able to estimate accruals. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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