Abstract

http://ssrn.com/abstract=1650309
 
 

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Managerial Ability and Earnings Quality


Peter R. Demerjian


University of Washington - Michael G. Foster School of Business

Melissa Fay Lewis


University of Utah

Baruch Lev


New York University - Stern School of Business

Sarah E. McVay


University of Washington

March 1, 2013

Accounting Review, Forthcoming

Abstract:     
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.

Number of Pages in PDF File: 51

Keywords: Managerial ability, managerial efficiency, earnings quality, accruals quality

JEL Classification: M41

Accepted Paper Series


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Date posted: July 28, 2010 ; Last revised: December 12, 2012

Suggested Citation

Demerjian, Peter R. and Lewis, Melissa Fay and Lev, Baruch and McVay, Sarah E., Managerial Ability and Earnings Quality (March 1, 2013). Accounting Review, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1650309 or http://dx.doi.org/10.2139/ssrn.1650309

Contact Information

Peter R. Demerjian
University of Washington - Michael G. Foster School of Business ( email )
Box 353200
Seattle, WA 98195-3200
United States
Melissa Fay Lewis
University of Utah ( email )
1645 E Campus Center Dr
Salt Lake City, UT 84112-9303
United States
801 585-5380 (Phone)
Baruch Itamar Lev
New York University - Stern School of Business ( email )
40 West 4th Street, Suite 400
New York, NY 10012
United States
212-998-0028 (Phone)
212-995-4001 (Fax)
HOME PAGE: http://www.baruch-lev.com
Sarah E. McVay (Contact Author)
University of Washington ( email )
Box 353200
Seattle, WA 98195-3200
United States
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