search query: @author Wild, J. J. / total: 7
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| Author: | Heflin, F. Kwon, S. S. Wild, J. J. |
| Title: | Accounting Choices: Variation in Managerial Opportunism |
| Journal: | Journal of Business Finance and Accounting
2002 : VOL. 29:7-8, p. 1047-1078 |
| Index terms: | CONTRACTS AGENCY THEORY ACCOUNTING MANAGERS |
| Language: | eng |
| Abstract: | This study focuses on variation in managers' accounting choices given motivations to use accounting accruals opportunistically. Prior research identifies a number of motivations arising from accounting-based contracts that encourage opportunistic reporting by managers. However, prior research implicitly assumes all managers respond identically to the same contractual motivations. This study identifies variation in managers' responses to contractual motivations involving accruals that is related to managers' stewardship of corporate assets. Evidence shows that modeling how managers use corporate assets enhances the explanation of their accounting choices given motivations to (a) use accruals opportunistically, and (b) to smooth income via accruals. |
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