Managerial ability and earnings management: The moderating role of career concerns✰

Haojie Liao, Yi Wei, Yun Wang, Yibin Lin and RongYong Tan

Finance Research Letters, 2023, vol. 57, issue C

Abstract: This paper considers the relationship between managerial ability and earnings management from a career concerns perspective. The empirical analysis is conducted by selecting 2015–2021 A-share listed companies in China's stock markets. We find that the relationship between managerial capability and earnings management is negative, and the relationship between managerial ability and real earnings management is positive. The positive relationship between managerial ability and real earnings management is significantly affected by the career concerns.

Keywords: Managerial ability; Earnings management; Career concerns (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006414

DOI: 10.1016/j.frl.2023.104269

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