Business, Management and Accounting
4 years ago

Skilled Managers Boost Earnings Quality, Reducing Errors and Increasing Accuracy

The Accounting Review
Managerial Ability and Earnings Quality
Peter R. Demerjian, Baruch Lev, Melissa F. Lewis, Sarah E. McVay

Paper Summary

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Managers who are more skilled are linked to better quality of earnings. Skilled managers are connected to fewer mistakes in financial reports, more consistent earnings, and better estimates of future expenses. This shows that managers can influence how accurate a company's financial information is.