Articlediamond2015

Measuring the effect of managerial ability on earning quality

Jamal Bahri Sales · Atabak Baybordi · Mohammad Naghizadeh Aydenlu · Niloofar Asaldoost

11 citations0/0 files storedManagement Science Letters

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

Abstract

This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013.The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS), Selling, General and Administrative Expenses (SG&A), Net Property Plant and Equipment (PPE), Net operating Leases (OpsLease), Research & Development (R&D), Purchased Good will (Goodwill) and Other intangible assets (OtherIntan) are considered as inputs.Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence.The results of our survey have indicated that managerial ability influences positively on earning quality.

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References

1978Measuring the efficiency of decision making units 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2005The market pricing of accruals quality 1994Data Envelopment Analysis: Theory, Methodology, and Applications 2011Quantifying Managerial Ability: A New Measure and Validity Tests 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences 2003Earnings Quality and Short Sellers

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