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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

Disaggregating management forecasts to reduce investors' susceptibility to earnings fixation

Elliott, W. Brooke; Hobson, Jessen L.; Jackson, Kevin E. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 185-208

Persistent link: https://www.econbiz.de/10008901141

Investor sentiment and pro forma earnings disclosures

Brown, Nerissa C.; Christensen, Theodore E.; Elliott, … - In: Journal of accounting research 50 (2012) 1, pp. 1-40

Persistent link: https://www.econbiz.de/10009508543

The timing of quarterly "pro forma" earnings announcements

Brown, Nerissa C.; Christensen, Theodore E.; Elliott, … - In: Journal of business finance & accounting : JBFA 39 (2012) 3/4, pp. 315-359

Persistent link: https://www.econbiz.de/10009559210