Does managerial ability influence the quality of financial reporting?
Does managerial ability influence the quality of financial reporting?
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DOI：
10.1016/j.emj.2017.07.010
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发表时间：
2018-08-01
影响因子：
7.5
通讯作者：
Garcia-Sanchez, Isabel-Maria
中科院分区：
文献类型：
--
作者：
Garcia-Meca, Emma;Garcia-Sanchez, Isabel-Maria
本文旨在研究管理者能力对财务报告质量的影响。本文以2004-2010年9个不同国家的大型银行为样本，研究了银行盈余质量和会计稳健性的影响因素。研究结果表明，管理者的能力越强，披露的盈余信息越准确，报告的未来盈余和现金流信息越多，银行的盈余质量和会计稳健性越高。有能力的银行经理人不太可能机会主义地管理收益。鉴于最近几年对银行盈利质量的重视，以及金融危机后对管理能力的批评，这项研究是及时和相关的。本研究的实证结果可帮助准则制定者和监管者更好地理解银行在管理能力方面的业务实践和会计行为。(C)2017爱思唯尔有限公司版权所有
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.The results confirm that managerial abilities play a significant role in the quality of financial reporting in banks, and that capable bank managers are less likely to manage earnings opportunistically. This study is timely and relevant given the recent emphasis on earnings quality of banks over the last few years, and the criticisms of managerial abilities after the financial crisis. The evidence from this study can help standard-setters and regulators to better understand the business practices and accounting behavior of banks in the light of managerial abilities. (C) 2017 Elsevier Ltd. All rights reserved.