Search
Search Results
-
Earnings Management, Auditor Changes and Ethics: Evidence from Companies Missing Earnings Expectations
Companies’ earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by...
-
The Roles of Cynicism, CFO Pressure, and Moral Disengagement on FIN 48 Earnings Management
Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem,...
-
Relative Performance Goals and Management Earnings Guidance
We examine managers’ earnings forecasts for evidence of incentive alignment or subversion characteristics. We find that forecasts by managers...
-
The roles of self-construal in sharpening reputation judgment: an experimental study on earnings management
This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a...
-
Corporate Social Responsibility and Information Asymmetry: Do Earnings Conference Calls Play a Role?
This study examines whether firms’ corporate social responsibility (CSR) performance affects the informativeness of their earnings conference calls....
-
Recruiting Dark Personalities for Earnings Management
Prior research indicates that managers’ dark personality traits increase their tendency to engage in disruptive and unethical organizational...
-
Welcome to the Gray Zone: Shades of Honesty and Earnings Management
We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America....
-
Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management
Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit...
-
Strategic Earnings Announcement Timing and Fraud Detection
This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent...
-
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?
Prior research suggests that the presence of high-quality auditors (i.e. proxied by audit firm characteristics) constrains accrual-based earnings...
-
Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle
The question of whether females tend to act more ethically or risk-averse compared to males is an interesting ethical puzzle. Using a large sample of...
-
Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley
We explore how the Sarbanes–Oxley Act of 2002 created pressure for firms to take more visible and costly corrective action following the announcement...
-
Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation
We investigate whether air pollution harms business ethics from the perspective of earnings manipulation, which exerts a real effect on the economy...
-
Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals
This paper examines whether firms strategically legitimize large labor dismissals (LLDs) by performing ex-ante downward earnings management. We...
-
The role of professional commitment on rationalization tendency of earning management: an experimental study
This study investigates the role of advantageous comparisons and professional commitment in earning management rationalization. Our study adopted a...
-
Can Inclusion in Religious Index Membership Mitigate Earnings Management?
This paper investigates whether religious-based index membership is important in mitigating earnings management. Using a large sample of firms...
-
Can We Trust the Trust Words in 10-Ks?
We examine the relation between earnings information content and the use of trust words, such as “ character ,” “ ethics ,” and “ honest, ” in the MD&A...
-
The Deliberate Engagement of Narcissistic CEOs in Earnings Management
Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers (CEOs) take advantage of accounting...
-
Determinants of Supply Chain Engagement in Carbon Management
To fight climate change, firms must adopt effective and feasible carbon management practices that promote collaboration within supply chains....
-
Stakeholder Management: Framework and Philosophy
The main focus of this work is to explicate the stakeholder management framework and philosophy in general terms. The author emphasizes how the three...