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The Role of Managerial Ability in Classification Shifting Using Discontinued Operations

Advances in Management Accounting, 2019, Vol.31, p.113-131

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Title:
The Role of Managerial Ability in Classification Shifting Using Discontinued Operations
Author: Skousen, Christopher ; Sun, Li ; Wu, Kean
Subjects: Accounting & Finance ; Accounting methods/systems ; Accounting/accountancy
Is Part Of: Advances in Management Accounting, 2019, Vol.31, p.113-131
Description: Abstract Prior research suggests that managers engage in classification shifting using discontinued operations as an earnings management tool. The authors investigate the role of managerial ability in this type of classification shifting because prior research links high ability managers to reduced levels of earnings management. Using a large sample from 1988 to 2014, the authors find that more-able managers better mitigate the extent of classification shifting using discontinued operations. The authors also find that our results are mainly driven by firms with income-decreasing discontinued operations.
Publisher: United Kingdom: Emerald Publishing Limited
Language: English
Identifier: ISSN: 1474-7871
ISBN: 9781789732788
ISBN: 1789732786
EISBN: 1789732778
EISBN: 9781789732771
DOI: 10.1108/S1474-787120190000031006
OCLC: 1107041862
LCCallNum: HF5601-5689
Source: Ebook Central Academic Complete

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