1. bookVolumen 47 (2015): Edición 1 (September 2015)
Detalles de la revista
License
Formato
Revista
eISSN
2543-5361
Primera edición
17 Oct 2014
Calendario de la edición
4 veces al año
Idiomas
Inglés
Acceso abierto

Social Desirability Bias and Earnings Management around the World

Publicado en línea: 04 Dec 2015
Volumen & Edición: Volumen 47 (2015) - Edición 1 (September 2015)
Páginas: 56 - 70
Detalles de la revista
License
Formato
Revista
eISSN
2543-5361
Primera edición
17 Oct 2014
Calendario de la edición
4 veces al año
Idiomas
Inglés

, E., Givoly, D., Hayn, C. (2002), The rewards to meeting or beating earnings expectations, Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204.Search in Google Scholar

Bhojraj, S., Hribar, P., Picconi, M., McInnis, J. (2009), Making Sense of Cents: An Examination of Firms That Marginally Miss or Beat Analyst Forecasts, The Journal of Finance, Vol. 64, No. 5, pp. 2361-2388.Search in Google Scholar

Bond, R., Smith, P. B. (1996), Culture and conformity: A meta-analysis of studies using Asch’s (1952b, 1956) line judgment task, Psychological Bulletin, Vol. 119, No. 1, pp. 111-137.Search in Google Scholar

Brown, L. D., Call, A. C., Clement, M. B., Sharp, N. Y. (2014), Inside the “Black Box” of Sell-Side Financial Analysts, SSRN Scholarly Paper, No. ID 2228373.Search in Google Scholar

Burgstahler, D., Eames, M. (2006), Management of Earnings and Analysts’ Forecasts to Achieve Zero and Small Positive Earnings Surprises, Journal of Business Finance & Accounting, Vol. 33, No. 5-6, pp. 633-652.Search in Google Scholar

Clatworthy, M. A., Jones, M. J. (2006), Differential patterns of textual characteristics and company performance in the chairman’s statement, Accounting, Auditing & Accountability Journal, Vol. 19, No. 4, pp. 493-511.Search in Google Scholar

Crowne, D. P., Marlowe, D. (1960), A new scale of social desirability independent of psychopathology, Journal of Consulting Psychology, Vol. 24, No. 4, pp. 349-354.Search in Google Scholar

Damarin, F., Messick, S. (1965), Response styles as personality variables: a theoretical integration of multivariate research, Educational Testing Service, Princeton, N. J.10.1002/j.2333-8504.1965.tb00967.xSearch in Google Scholar

Degeorge, F., Patel, J., Zeckhauser, R. (1999), Earnings Management to Exceed Thresholds, The Journal of Business, Vol. 72, No. 1, pp. 1-33.Search in Google Scholar

Dichev, I. D., Graham, J. R., Harvey, C. R., Rajgopal, S. (2013), Earnings quality: Evidence from the field, Journal of Accounting and Economics, Conference Issue on Accounting Research on Classic and Contemporary Issues University of Rochester, Simon Business School, Vol. 56, No. 2-3, Supplement 1, pp. 1-33.Search in Google Scholar

Enomoto, M., Kimura, F., Yamaguchi, T. (2014), Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection, SSRN Scholarly Paper, No. ID 2066797.Search in Google Scholar

Eysenck, H. J., Eysenck, S. B. G. (1964), Manual of the Eysenck Personality Inventory, University of London Press.10.1037/t02711-000Search in Google Scholar

Eysenck, H. J., Eysenck, S. B. G. (1975), Manual of the Eysenck Personality Questionnaire, Hodder and Stoughton, London.10.1037/t05462-000Search in Google Scholar

Eysenck, H. J., Eysenck, S. B. G. (1976), Psychoticism as a dimension of personality, Hodder and Stoughton, London.Search in Google Scholar

Eysenck, S., Barrett, P. (2013), Re-introduction to cross-cultural studies of the EPQ, Personality and Individual Differences, Vol. 54, No. 4, pp. 485-489.Search in Google Scholar

Godfrey, J., Mather, P., Ramsay, A. (2003), Earnings and Impression Management in Financial Reports: The Case of CEO Changes, Abacus, Vol. 39, No. 1, pp. 95-123.10.1111/1467-6281.00122Search in Google Scholar

Graham, J. R., Harvey, C. R., Puri, M. (2013), Managerial attitudes and corporate actions, Journal of Financial Economics, Vol. 109, No. 1, pp. 103-121.Search in Google Scholar

Graham, J. R., Harvey, C. R., Rajgopal, S. (2005), The economic implications of corporate financial reporting, Journal of Accounting and Economics, Vol. 40, No. 1-3, pp. 3-73.Search in Google Scholar

Han, S., Kang, T., Salter, S., Yoo, Y. K. (2008), A cross-country study on the effects of national culture on earnings management, Journal of International Business Studies, Vol. 41, No. 1, pp. 123-141.Search in Google Scholar

Healy, P. M., Wahlen, J. M. (1999), A Review of the Earnings Management Literature and Its Implications for Standard Setting, Accounting Horizons, Vol. 13, No. 4, pp. 365-383.Search in Google Scholar

Hofstede, G. H. (1980), Culture’s consequences, international differences in work-related values, Sage Publications, London.Search in Google Scholar

Jin, J. Y. (2013), Investor Attention and Earnings Management around the World, Accounting Perspectives, Vol. 12, No. 2, pp. 165-187.Search in Google Scholar

Leuz, C., Nanda, D., Wysocki, P. D. (2003), Earnings management and investor protection: an international comparison, Journal of Financial Economics, Vol. 69, No. 3, pp. 505-527.Search in Google Scholar

Loo, R. (1995), Cross-cultural validation of the dual nature of the EPQ Lie Scale with a Japanese sample, Personality and Individual Differences, Vol. 18, No. 2, pp. 297-299. Matsumoto, D. A. (2002), Management’s Incentives to Avoid Negative Earnings Surprises, The Accounting Review, Vol. 77, No. 3, pp. 483-514.Search in Google Scholar

McCrae, R. R., Costa, P. T. (1983), Social desirability scales: More substance than style, Journal of Consulting and Clinical Psychology, Vol. 51, No. 6, pp. 882-888.Search in Google Scholar

Merkl-Davies, D. M., Brennan, N. (2007), Discretionary disclosure strategies in corporate narratives: incremental information or impression management?, Journal of Accounting Literature, Vol. 26, pp. 116-194.Search in Google Scholar

Ones, D. S., Viswesvaran, C., Reiss, A. D. (1996), Role of social desirability in personality testing for personnel selection: The red herring, Journal of Applied Psychology, Vol. 81, No. 6, pp. 660-679.Search in Google Scholar

Paulhus, D. L. (1984), Two-component models of socially desirable responding, Journal of Personality and Social Psychology, Vol. 46, No. 3, pp. 598-609.Search in Google Scholar

Paulhus, D. L. (1991), Measurement and control of response bias, in: Robinson, J. P., Shaver, P. R., Wrightsman, L. S. (eds.), Measures of Personality and Social Psychological Attitudes, Measures of Social Psychological Attitudes, Vol. 1., Academic Press, San Diego,CA, US, pp. 17-59.Search in Google Scholar

Paulhus, D. L. (2002), Socially desirable responding: The evolution of a construct, in: Braun, H. I., Jackson, D. N., Wiley, D. E. (eds.), The Role of Constructs in Psychological and Educational Measurement. Lawrence Erlbaum Associates Publishers, Mahwah, NJ, US, pp. 49-69.Search in Google Scholar

Paulhus, D. L., John, O. P. (1998), Egoistic and Moralistic Biases in Self-Perception: The Interplay of Self-Deceptive Styles With Basic Traits and Motives, Journal of Personality, Vol. 66, No. 6, pp. 1025-1060.Search in Google Scholar

Rappaport, A. (2005), The Economics of Short-Term Performance Obsession, Financial Analysts Journal, Vol. 61, No. 3, pp. 65-79.Search in Google Scholar

Roychowdhury, S. (2006), Earnings management through real activities manipulation, Journal of Accounting and Economics, Vol. 42, No. 3, pp. 335-370.Search in Google Scholar

Van Hemert, D. A., van de Vijver, F. J. R., Poortinga, Y. H., Georgas, J. (2002), Structural and functional equivalence of the Eysenck Personality Questionnaire within and between countries, Personality and Individual Differences, Vol. 33, No. 8, pp. 1229-1249. Search in Google Scholar

Artículos recomendados de Trend MD

Planifique su conferencia remota con Sciendo