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Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion?

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion?/
作者:	Kang, Taegoo.
面頁冊數:	1 online resource (64 pages)
附註:	Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.
Contained By:	Dissertation Abstracts International78-11A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355047882

Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion?
Kang, Taegoo.

Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion? - 1 online resource (64 pages)

Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

As a cross-firm attribute, a firm's accounting comparability is expected to affect the firm's interaction with peer firms. Given prior evidence of widespread earnings management contagion, this study examines how financial statement comparability affects earnings management contagion. After controlling for industry and firm characteristics, I find that greater comparability leads to a reduction in earnings management contagion, indicating that more comparable accounting information weakens managers' incentives to engage in earnings management following peers' earnings management behavior. Furthermore, the role of comparability in deterring contagion is more pronounced in firms facing a more asymmetric information environment. The negative impact of comparability on contagion in earnings management can be interpreted with the notion of social norms developed in sociology literature: facing peer firms' misreporting behavior, high accounting comparability promotes firms to follow injunctive norms rather than descriptive norms. Overall, my findings suggest that accounting comparability plays a role as a governance mechanism by preventing the spread of managers' misbehavior across firms.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355047882Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion?
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245 1 0 $a Does Financial Statement Comparability Trigger or Deter Earnings Management Contagion?
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500 $a Source: Dissertation Abstracts International, Volume: 78-11(E), Section: A.
500 $a Adviser: Inho Suk.
502 $a Thesis (Ph.D.) $c State University of New York at Buffalo $d 2017.
504 $a Includes bibliographical references
520 $a As a cross-firm attribute, a firm's accounting comparability is expected to affect the firm's interaction with peer firms. Given prior evidence of widespread earnings management contagion, this study examines how financial statement comparability affects earnings management contagion. After controlling for industry and firm characteristics, I find that greater comparability leads to a reduction in earnings management contagion, indicating that more comparable accounting information weakens managers' incentives to engage in earnings management following peers' earnings management behavior. Furthermore, the role of comparability in deterring contagion is more pronounced in firms facing a more asymmetric information environment. The negative impact of comparability on contagion in earnings management can be interpreted with the notion of social norms developed in sociology literature: facing peer firms' misreporting behavior, high accounting comparability promotes firms to follow injunctive norms rather than descriptive norms. Overall, my findings suggest that accounting comparability plays a role as a governance mechanism by preventing the spread of managers' misbehavior across firms.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a State University of New York at Buffalo. $b Accounting and Law. $3 1181766
773 0 $t Dissertation Abstracts International $g 78-11A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10284556 $z click for full text (PQDT)