Review paper
Advantageous Comparison and Rationalization of Earnings Management
Abstract
This paper proposes that psychological factors can change managers' beliefs about earnings management when they choose to engage in it. I show that, under certain circumstances, engaging in a small amount of earnings management alters a manager's beliefs about the appropriateness of the act, which may increase the likelihood of further earnings management. Specifically, I predict and find in two experiments that participants who initially choose...
Paper Details
Title
Advantageous Comparison and Rationalization of Earnings Management
Published Date
Apr 29, 2014
Volume
52
Issue
4
Pages
849 - 876
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