search query: @indexterm incentives / total: 682
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| Author: | Hodge, F. Hopkins, P.E. Pratt, J. |
| Title: | Management reporting incentives and classification credibility: The effects of reporting discretion and reputation |
| Journal: | Accounting, Organizations and Society
2006 : OCT, VOL. 31:7, p. 623-634 |
| Index terms: | management reporting incentives |
| Freeterms: | credibility |
| Language: | eng |
| Abstract: | This paper examines how the level of discretion in the reporting environment and management's (here as: mgmt.) reporting (as: reptg.) reputation influence the extent to which mgmt's reptg. incentives are important in determining the perceived credibility of mgmt's classification (as: classfn./classfns.) choices. It is shown among others that users view incentive-inconsistent classfns. as more credible than incentive-consistent classfns. This finding is extended by showing that the strength of this relationship depends on the level of discretion in the reptg. environment and mgmt's reptg. reputation. |
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