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- W3103859062 abstract "This study examines the effect of managerial ability on earning quality which proxied by three factors: earnings restatements, earnings persistence, and accrual quality. This research applies 147 manufacturing firms listed in the Indonesia Stock Exchange resulting consists of 495 observations year (during 2011-2015). Managerial ability is positively associated with earnings persistence and accrual quality. However, managerial ability does not have an influence on restatement. This may due to the fact that restatement in Indonesia was mostly triggered by the adoption of new policy or accounting standards, not by estimation or justification error performed by manager. This study shows that capable managers are more knowleadgeable running their business, this leads to accurate judgment and forecast which impact to higher earning persistence and accrual quality." @default.
- W3103859062 created "2020-11-23" @default.
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- W3103859062 date "2017-05-28" @default.
- W3103859062 modified "2023-09-26" @default.
- W3103859062 title "Managerial Ability and the Impact of Earning Quality in Indonesian Manufacturing Firms" @default.
- W3103859062 hasPublicationYear "2017" @default.
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