How to cite this paper
Sales, J., Baybordi, A., Aydenlu, M & Asaldoost, N. (2015). Measuring the effect of managerial ability on earning quality.Management Science Letters , 5(9), 821-826.
Refrences
Charnes A, Cooper, W. W., Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of the Operational Research, 2, 429–44.
Charnes A, Cooper W. W., Lewin, A., Seiford, L. M. (1994). Data envelopment analysis: theory, methodology and applications. Massachusetts: Kluwer Academic Publishers.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Demerjian, P., Lev, B., & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229-1248.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2003). Earnings quality and the pricing effects of earnings patterns. Available at SSRN 414142.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327.
Hanlon, M. (2005). The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review,80(1), 137-166.
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 17, 4
Siegel, J. G. (1982). The “Quality of Earnings” Concept-A Survey. Financial Analysts.
Silva, A. C. (2010). Managerial ability and capital flows. Journal of Development economics, 93(1), 126-136.
Charnes A, Cooper W. W., Lewin, A., Seiford, L. M. (1994). Data envelopment analysis: theory, methodology and applications. Massachusetts: Kluwer Academic Publishers.
Dechow, P. M., & Dichev, I. D. (2002). The quality of accruals and earnings: The role of accrual estimation errors. The accounting review, 77(s-1), 35-59.
Demerjian, P., Lev, B., & McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229-1248.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2003). Earnings quality and the pricing effects of earnings patterns. Available at SSRN 414142.
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327.
Hanlon, M. (2005). The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review,80(1), 137-166.
Richardson, S. (2003). Earnings quality and short sellers. Accounting Horizons, 17, 4
Siegel, J. G. (1982). The “Quality of Earnings” Concept-A Survey. Financial Analysts.
Silva, A. C. (2010). Managerial ability and capital flows. Journal of Development economics, 93(1), 126-136.