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| Author: | Evans, J. H. III (et al.) |
| Title: | Honesty in managerial reporting |
| Journal: | Accounting Review
2001 : OCT, VOL. 76:4, p. 537-559 |
| Index terms: | Company reports Business presentations Contracts |
| Freeterms: | Managerial reporting Incentive contract |
| Language: | eng |
| Abstract: | The authors report the results of three experiments that examine how preferences for wealth and honesty affect managerial reporting. They find that subjects often sacrifice wealth to make honest or partially honest reports, and they generally do not lie more as the payoff to lying increases. The optimal agency contract yields more firm profit than a contract that relies exclusively on honest reporting. |
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