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...

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Autores principales:	Mousa Bozorgasl, Bistoon Salehzadeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2014
Materias:	managerial ability managerial efficiency accruals quality earnings quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a6a473684d8547ec805952ebcd3c0bbc
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spelling	oai:doaj.org-article:a6a473684d8547ec805952ebcd3c0bbc2021-11-04T19:47:05ZManagerial Ability and Accruals Quality2008-89142476-292X10.22103/jak.2014.727https://doaj.org/article/a6a473684d8547ec805952ebcd3c0bbc2014-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_727_5012393a50ca31c8451ec7bdedec1f51.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe 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 periodMousa BozorgaslBistoon SalehzadehShahid Bahonar University of Kermanarticlemanagerial abilitymanagerial efficiencyaccruals qualityearnings qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 17, Pp 119-139 (2014)
institution	DOAJ
collection	DOAJ
language	FA
topic	managerial ability managerial efficiency accruals quality earnings quality Accounting. Bookkeeping HF5601-5689
spellingShingle	managerial ability managerial efficiency accruals quality earnings quality Accounting. Bookkeeping HF5601-5689 Mousa Bozorgasl Bistoon Salehzadeh Managerial Ability and Accruals Quality
description	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
format	article
author	Mousa Bozorgasl Bistoon Salehzadeh
author_facet	Mousa Bozorgasl Bistoon Salehzadeh
author_sort	Mousa Bozorgasl
title	Managerial Ability and Accruals Quality
title_short	Managerial Ability and Accruals Quality
title_full	Managerial Ability and Accruals Quality
title_fullStr	Managerial Ability and Accruals Quality
title_full_unstemmed	Managerial Ability and Accruals Quality
title_sort	managerial ability and accruals quality
publisher	Shahid Bahonar University of Kerman
publishDate	2014
url	https://doaj.org/article/a6a473684d8547ec805952ebcd3c0bbc
work_keys_str_mv	AT mousabozorgasl managerialabilityandaccrualsquality AT bistoonsalehzadeh managerialabilityandaccrualsquality
_version_	1718444610821292032

Managerial Ability and Accruals Quality

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