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Managerial ability and accounting conservatism · Study

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ArticleManagerial ability and accounting conservatism

Imran Haider2020

Article2020

Managerial ability and accounting conservatism

Imran Haider · Harjinder Singh · Nigar Sultana

55 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1980Agency Problems and the Theory of the Firm 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 1978Towards a Positive Theory of the Determination of Accounting Standards.2004Earnings quality in UK private firms: comparative loss recognition timeliness 2011Quantifying Managerial Ability: A New Measure and Validity Tests 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?2002Accounting Conservatism, the Quality of Earnings, and Stock Returns

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Details

Year2020

Typearticle

Published2020-12-24

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations55

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2020.100242

openalex_workW3117981071

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2021Managerial ability and debt maturity

2023The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country