管理控制制度与真实盈余管理:对企业绩效的影响

IF 4.2 2区管理学 Q1 BUSINESS, FINANCE

Management Accounting Research Pub Date : 2022-06-01 DOI:10.1016/j.mar.2021.100781

Beatriz García Osma , Jacobo Gomez-Conde , Ernesto Lopez-Valeiras

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引用次数: 0

摘要

我们研究了管理控制系统(MCS)的一个未开发的方面:它们与实际盈余管理的联系。我们建议交互式使用MCS支持管理层识别、评估、选择和实施在概念上被归类为真实盈余管理(REM)的实际行动。交互式MCS的使用预计将增强管理REM行动，使组织保持对其战略目标的关注，从而导致更高的未来绩效。本文通过调查和档案数据对研究模型进行了实证检验。结果支持了我们的预测。最后，我们将探讨其他控制杠杆的作用。

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Management control systems and real earnings management: Effects on firm performance

We examine an unexplored side of management control systems (MCS): their links with real earnings management. We propose that interactive use of MCS supports management in identifying, evaluating, selecting, and implementing real actions that conceptually would be classified as real earnings management (REM). Interactive MCS use is predicted to enhance managerial REM actions that retain the focus of the organization on its strategic objectives, leading to higher future performance. We test our research model empirically with survey and archival data. The results support our predictions. Finally, we explore the role of other levers of control.

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来源期刊

Management Accounting Research Multiple-

CiteScore

7.10

自引率

4.30%

发文量

期刊介绍： Management Accounting Research aims to serve as a vehicle for publishing original research in the field of management accounting. Its contributions include case studies, field work, and other empirical research, analytical modelling, scholarly papers, distinguished review articles, comments, and notes. It provides an international forum for the dissemination of research, with papers written by prestigious international authors discussing and analysing management accounting in many different parts of the world.