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CEO's Operating Ability and the Association between Accruals and Future Cash Flows

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1999High Wage Workers and High Wage Firms2,654 cited
1989Management entrenchment2,155 cited
2005Pay without performance: the unfulfilled promise of executive compensation1,936 cited
2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
2012Managerial Ability and Earnings Quality1,081 cited
2011Executive Overconfidence and the Slippery Slope to Financial Misreporting1,040 cited
2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
2001Accruals and the Prediction of Future Cash Flows925 cited
2010CFOs and CEOs: Who have the most influence on earnings management?725 cited
2011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*652 cited
1999Earnings-based bonus plans and earnings management by business-unit managers

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569 cited

2011Managerial Attributes and Executive Compensation553 cited

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2019The Impact of Managerial Ability on the Relation between Real Earnings Management and Future Firm’s Performance: Applied Study25 cited
2019How do talented managers view dividend policy? Further evidence from Chinese equity market24 cited
2020Does the Fit of Managerial Ability with Firm Strategy Matters on Firm Performance24 cited
2016Do Better Managers Get Better Loan Contracts?23 cited
2020Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders22 cited
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