Managerial Ability and Accruals Quality
The results of researches conducted outside of Iran, reflect the effect of managerial ability on earnings quality. Based on the theory, managerial ability positively related to earnings quality, but empirical researches stand in conflict with each other so that based on the results, managerial abili...
Guardado en:
| Autores principales: | , |
|---|---|
| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2014
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/a6a473684d8547ec805952ebcd3c0bbc |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | The results of researches conducted outside of Iran, reflect the effect of managerial ability on earnings quality. Based on the theory, managerial ability positively related to earnings quality, but empirical researches stand in conflict with each other so that based on the results, managerial ability could be related to earnings quality positively as well as negatively. This study clarifies the relationship between managerial ability and accruals quality in listed companies in the Tehran Stock Exchange.
Using the liquidation to proxy for accruals quality, and the part of firm efficiency not affected by the firm specific characteristics to measure managerial ability, DEA and multivariate linear regression have been two models that are applied for statistical analysis. The period of four years from beginning of 1384 to the end of 1387 is considered and the sample of research includes 79 listed companies in the Tehran Stock Exchange. The results show that there is not significant relationship between accruals quality and managerial ability in the research period |
|---|