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Managerial Ability and Earnings Quality
Peter R. Demerjian
Emory University - Department of Accounting
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 CitationDemerjian, Peter R., Lewis, Melissa Fay, Lev, Baruch Itamar 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
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