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...

Purpose – This study examines how managerial ability relates to employee productivity using a broad and generalized sample of US firms. Methodology – This study employs a generalized sample of firm-years from all industries between 1980 and 2013. Findings – By contending that managers...