Managerial Ability and Earnings Quality
研究了管理能力与盈余质量的关系，发现能力更强的管理者与更少的后续重述、更高的盈余和应计持续性、更低的坏账准备错误以及更高质量的应计估计相关。
ABSTRACT 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.