measuring the effect of managerial ability on earning quality

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ID: 221430
2015
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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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sales2015managementmeasuring Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Jamal Bahri Sales;Atabak Baybordi;Mohammad Naghizadeh Aydenlu ;Niloofar Asaldoost
Journal Journal of ethnobiology and ethnomedicine
Year 2015
DOI
10.5267/j.msl.2015.7.005
URL
http://www.growingscience.com/msl/Vol5/msl_2015_83.pdf
Keywords Keywords not found

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