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Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings

Erickson, Devon; Hewitt, Max; Maines, Laureen A. - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 137-154

Persistent link: https://www.econbiz.de/10011691531

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Hewitt, Max - 2020

We examine how shareholders' trust in managers is affected by the outcome of earnings management (inconsistent vs. consistent with shareholders' interests) and the method of earnings management (accruals vs. real methods). Using a controlled experiment, we predict and find that trust is impaired...

Persistent link: https://www.econbiz.de/10012841888

Do Shareholders Assess Managers’ Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders’ Interests?

Hewitt, Max - 2020

We examine how shareholders' trust in managers is affected by (1) the outcome of earnings management (inconsistent vs. consistent with shareholders' interests) and (2) the method of earnings management (accruals vs. real methods). Using a controlled experiment, we predict and find that trust is...

Persistent link: https://www.econbiz.de/10012857076