Growth, Managerial Reporting Behavior, and Accounting Conservatism

2008 ◽  
Author(s):  
Gerald J. Lobo ◽  
Kiran Parthasarathy ◽  
Shiva Sivaramakrishnan
Keyword(s):  
Accounting Conservatism ◽  
Reporting Behavior ◽  
Managerial Reporting

The Effects of Aggregation and Timing on Managerial Reporting Behavior in a Capital Budgeting Setting

2008 ◽  
Author(s):  
Anthony D. Nikias ◽  
Steven T. Schwartz ◽  
Eric Edward Spires ◽  
Jim Wollscheid ◽  
Richard A. Young
Keyword(s):  
Capital Budgeting ◽  
Reporting Behavior ◽  
Managerial Reporting

The Effects of Subjectivity on Manager and Auditor Reporting

2018 ◽  
Vol 94 (5) ◽  
pp. 273-295
Author(s):  
Kyungha (Kari) Lee ◽  
Rahul Menon
Keyword(s):  
Audit Quality ◽  
Information Aggregation ◽  
Investment Behavior ◽  
Investment Efficiency ◽  
Reporting Behavior ◽  
Compensation Structure ◽  
Accounting Estimates ◽  
Managerial Reporting ◽  
Auditor Reporting ◽  
Empirical Implications

ABSTRACT This paper develops an economic model of how subjectivity in accounting estimates affects a manager's reporting behavior and auditors' subsequent information aggregation decision. In our model, the auditor receives a potentially manipulated report from the manager and uses an additional, albeit less precise, estimate to verify the report. We show, perhaps surprisingly, that as subjectivity increases, the auditor puts more weight on the manager's report, but the manager manipulates her report less. The overall effect of subjectivity on audit precision and the expected bias in the audited report is nonmonotonic. We further analyze how subjectivity affects the manager's investment behavior and optimal compensation structure. By introducing the notion of subjectivity, our model provides novel insight and empirical implications on managerial reporting behavior, audit quality, and investment efficiency when involving accounting estimates.

Accounting conservatism and the cost of bank credit in Brazil

2013 ◽  
Vol 10 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Giovani Antonio Silva Brito ◽  
Eliseu Martins
Keyword(s):  
Accounting Conservatism ◽  
Bank Credit ◽  
The Cost

METHODS ASSESSMENT QUALITY OF ACCOUNTING REPORTING AND MODELS OF THEIR MEASUREMENT

2020 ◽  
Vol 3 (3) ◽  
pp. 95-99
Author(s):  
E. H. ABU ◽  
Keyword(s):  
Internal Control ◽  
Stock Prices ◽  
Control Method ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Standardized Assessment ◽  
Accrual Quality ◽  
Indirect Measures

The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

2008 ◽  
Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

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