盈余管理：管理者会考虑谁，道德的相对重要性是什么？

IF 2 4区管理学 Q3 BUSINESS

Australian Journal of Management Pub Date : 2022-12-02 DOI:10.1177/03128962221137235

P. Coram, James R. Frederickson, Matt Pinnuck

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引用次数: 2

摘要

利用澳大利亚首席财务官和首席执行官对基于案例的调查和访谈的回应，我们深入了解了管理者的盈余管理（EM）决策。伦理对参与者的EM评估具有最大的解释力。对新兴市场的道德担忧阻止了新兴市场，但令人惊讶的是，对不管理收益和未达到市场预期的道德担忧激励了新兴市场。新兴市场的主要经济动机是保护现有股东免受未达到市场期望的短期成本的影响。我们发现，首席财务官和首席执行官认为EM撒谎的程度存在相当大的异质性。最后，首席财务官和首席执行官认为，他们都参与了EM的启动。M40、M41、M48

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Earnings management: Who do managers consider and what is the relative importance of ethics?

Using responses from Australian CFOs and CEOs to a case-based survey and interviews, we provide insights into managers’ earnings management (EM) decisions. Ethics has the greatest explanatory power for our participants’ EM assessments. Ethical concerns about EM deter EM, but surprisingly, ethical concerns about not managing earnings and missing market expectations motivate EM. The primary economic motivation for EM is shielding current shareholders from the short-term costs of missing market expectations. We find considerable heterogeneity regarding the extent to which CFOs and CEOs believe EM is lying. Finally, CFOs and CEOs believe that each are significantly involved in initiating EM. M40, M41, M48

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来源期刊

Australian Journal of Management Multiple-

CiteScore

10.60

自引率

4.20%

发文量

期刊介绍： The objectives of the Australian Journal of Management are to encourage and publish research in the field of management. The terms management and research are both broadly defined. The former includes the management of firms, groups, industries, regulatory bodies, government, and other institutions. The latter encompasses both discipline- and problem-based research. Consistent with the policy, the Australian Journal of Management publishes research in accounting, applied economics, finance, industrial relations, political science, psychology, statistics, and other disciplines, provided the application is to management, as well as research in areas such as marketing, corporate strategy, operations management, organisation development, decision analysis, and other problem-focuses paradigms.