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Does managerial ability influence the quality of financial reporting?

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  • García-Meca, Emma
  • García-Sánchez, Isabel-María

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.

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  • García-Meca, Emma & García-Sánchez, Isabel-María, 2018. "Does managerial ability influence the quality of financial reporting?," European Management Journal, Elsevier, vol. 36(4), pages 544-557.
    • Handle: RePEc:eee:eurman:v:36:y:2018:i:4:p:544-557
    DOI: 10.1016/j.emj.2017.07.010
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