Does managerial ability influence the quality of financial reporting?

Emma García-Meca and Isabel-María García-Sánchez

European Management Journal, 2018, vol. 36, issue 4, 544-557

Abstract: The purpose of this paper is to study the influence of managerial ability on the quality of their financial reporting. Using a large bank sample from nine different countries and for the time period 2004–2010, we expect that bank earnings quality and accounting conservatism increase with more able managers that disclose more accurate earnings and who report higher information about banks’ future earnings and cash flows.

Keywords: Managerial ability; Financial reporting; Banks; Resource-based view theory (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eee:eurman:v:36:y:2018:i:4:p:544-557

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DOI: 10.1016/j.emj.2017.07.010

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