Title of article
Measuring the effect of managerial ability on earning quality
Author/Authors
Bahri Sales، Jamal نويسنده PhD, Assistant Professor of Accounting & Finance; School of Humanities, Department of Accounting & Finance, Urmia Branch, Islamic Azad University, Urmia, Iran , , Baybordi، Atabak نويسنده Islamic Azad University, Urmia, Iran , , Naghizadeh Aydenlu، Mohammad نويسنده PhD, School of Humanities, Department of Accounting & Finance, Urmia Branch, Islamic Azad University, Urmia, Iran , , Asaldoost، Niloofar نويسنده Master’s student in Management, Iran ,
Issue Information
ماهنامه با شماره پیاپی 45 سال 2015
Pages
6
From page
821
To page
826
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.
Journal title
Management Science Letters
Serial Year
2015
Journal title
Management Science Letters
Record number
2123895
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