A theoretical review of the relationship between managerial ability and income smoothing
Message:
Article Type:
Review Article (بدون رتبه معتبر)
Abstract:

The phenomenon of profit smoothing during the last half century as one of the most interesting and controversial topics in accounting and finance has attracted the attention of many researchers and from the perspective of accounting theory this phenomenon is an important and significant issue in the behavioral approach. Various factors affect profit smoothing. One of these factors that has a special effect is managerial ability. This research is a theoretical study on the role of managerial ability on soda smoothing which has been done as a review through review of existing literature and library studies. Previous research shows that managers with low ability are more likely than managers with high ability to make mistakes when making profit smoothing decisions. As a result, low-powered managers incur more smoothing costs than highly capable managers, resulting in a negative impact on the company's value and credibility. The findings also show that more capable managers are less inclined to actual profit smoothing and focus significantly on intentional profit smoothing. Therefore, managers with high ability in smoothing profits will have more ability and efficiency and will implement the selected strategies more effectively and take action towards intentional smoothing of profits.

Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:4 Issue: 51, 2022
Pages:
136 to 155
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