estimation of future claims, they can be used as a tool of earnings management. Our evidence indicates that managers use warranty …

accounting standards allows managers to anticipate the future benefits of their investment decisions in their current performance …

We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management …, and when they are more likely to do so. Although prior studies provide evidence that high-ability managers report higher …-ability managers' intentional smoothing activities. We find that (1) high-ability managers are significantly more likely to engage in …