The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market
Author
Dayf, Ala al-Din Tawfiq Ibrahim
Source
Journal of Accounting Research
Issue
Vol. 9, Issue 2 (31 Dec. 2022), pp.1-31, 31 p.
Publisher
Tanta University Faculty of Commerce Accounting Department
Publication Date
2022-12-31
Country of Publication
Egypt
No. of Pages
31
Main Subjects
Topics
Abstract EN
This research investigates the impact of interaction between managerial ability (ma, hereafter), and earnings management by classification shifting (EMBCS, hereafter) on financial reporting transparency and firm value.
this study examines whether highly competent managers are more likely than other managers to intentionally classification shifting as a means of managing earnings.
furthermore, this study also tests economic consequences associated with the inter-relationship between EMBCS practices and ma.
we collected data from 125 non-financial firms listed on the Saudi capital market from 2015 to 2019.
the results demonstrate that a high ma mitigates EMBCS practices.
the results also show that the inter-relationship between EMBCS practices and ma reduces the costs of the agency as an indicator of the transparency of accounting information.
moreover, our findings show that the relationship between EMBCS practices and ma has a positive influence on the value of the firms listed on the Saudi capital market.
American Psychological Association (APA)
Dayf, Ala al-Din Tawfiq Ibrahim. 2022. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research،Vol. 9, no. 2, pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
Modern Language Association (MLA)
Dayf, Ala al-Din Tawfiq Ibrahim. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research Vol. 9, no. 2 (Dec. 2022), pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
American Medical Association (AMA)
Dayf, Ala al-Din Tawfiq Ibrahim. The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market. Journal of Accounting Research. 2022. Vol. 9, no. 2, pp.1-31.
https://search.emarefa.net/detail/BIM-1449133
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 28-31
Record ID
BIM-1449133