The DOI matches its Crossref record; 46 of the 46 references it cites were found in a registry or an index.
Managerial Ability and Earnings Quality
Open accessAbstract
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. Data Availability: Data are publicly available from the sources identified in the text.
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Cites
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
Petersen, M. A. (2009) · Review of Financial Studies · doi:10.1093/rfs/hhn053 · Cited by 10,746
Fama, E. F., & French, K. R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(96)00896-3 · Cited by 5,669
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Dechow, P. M., & Dichev, I. D. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.35 · Cited by 5,152
Audit committee, board of director characteristics, and earnings management
Klein, A. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00059-9 · Cited by 4,622
Interaction terms in logit and probit models
Ai, C., & Norton, E. C. (2003) · Economics Letters · doi:10.1016/s0165-1765(03)00032-6 · Cited by 4,599
Understanding earnings quality: A review of the proxies, their determinants and their consequences
Dechow, P., Ge, W., & Schrand, C. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.09.001 · Cited by 4,159
Managing with Style: The Effect of Managers on Firm Policies
Bertrand, M., & Schoar, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/003355303322552775 · Cited by 3,894
The Effect of Audit Quality on Earnings Management*
BECKER, C. L., DEFOND, M. L., JIAMBALVO, J., & SUBRAMANYAM, K. R. (1998) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1998.tb00547.x · Cited by 3,222
The market pricing of accruals quality
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.06.003 · Cited by 3,087
Accounting earnings and cash flows as measures of firm performance
Dechow, P. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90016-7 · Cited by 2,582
Cited by
Song, M., Peng, L., Shang, Y., & Zhao, X. (2022) · Technological Forecasting and Social Change · doi:10.1016/j.techfore.2021.121276 · Cited by 435
CFO Narcissism and Financial Reporting Quality
HAM, C., LANG, M., SEYBERT, N., & WANG, S. (2017) · Journal of Accounting Research · doi:10.1111/1475-679x.12176 · Cited by 420
Internal Governance and Real Earnings Management
Cheng, Q., Lee, J., & Shevlin, T. (2016) · The Accounting Review · doi:10.2308/accr-51275 · Cited by 412
The influence of corporate social responsibility on investment efficiency and innovation
Cook, K. A., Romi, A. M., Sánchez, D., & Sánchez, J. M. (2019) · Journal of Business Finance & Accounting · doi:10.1111/jbfa.12360 · Cited by 283
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
Metadata
- Authors
- Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2012-10-01
- Volume
- 88
- Issue
- 2
- Pages
- 463-498
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3125967361
- Cited by
- 1,080
- References
- 46
- FWCI
- 88.67
- Type
- journal article
- Language
- en
- Open access
- green
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- Demerjian, P. R., Lev, B., Lewis, M. F., & McVay, S. E. (2013). Managerial Ability and Earnings Quality. The Accounting Review. https://doi.org/10.2308/accr-50318
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
