Purpose

The purpose of this study is to examine the relation between managerial ability and fair value inputs (measured as fair value intensity) for nonfinancial firms.

Design/methodology/approach

This study uses regression analysis to investigate the impact of managerial ability on the level of fair value inputs.

Findings

This study finds significant and positive relations between managerial ability and use of Level 1 and Level 2 fair value inputs. On the other hand, this study finds an insignificant relation between managerial ability and Level 3 inputs.

Originality/value

The findings contribute to two research streams. To the best of the author’s knowledge, this is perhaps the first study that directly examines the link between managerial ability and fair value inputs.

中文翻译：

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管理能力和公允价值会计：来自非金融公司的证据

目的

本研究的目的是检验非金融公司的管理能力与公允价值投入（以公允价值强度衡量）之间的关系。

设计/方法/方法

本研究使用回归分析来研究管理能力对公允价值输入水平的影响。

发现

本研究发现管理能力与使用第 1 级和第 2 级公允价值输入之间存在显着的正相关关系。另一方面，本研究发现管理能力与第 3 级输入之间的关系不显着。

原创性/价值

这些发现有助于两个研究方向。据作者所知，这可能是第一项直接检验管理能力与公允价值输入之间联系的研究。