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Tekijä: | King, R. |
Otsikko: | Reputation formation of reliable reporting: an experimental investigation |
Lehti: | Accounting Review
1996 : JUL, VOL. 71:3, p. 375-396 |
Asiasana: | RELIABILITY REPORTING ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | This paper presents the results of an experiment designed to investigate the extent to which information senders develop reputations for truthful reporting. The results indicate that senders were more likely to report truthfully when their misrepresentations imposed costs on the receivers of their reports. With repeated interactions, receivers of the reports were able to discern the sender's reporting strategies, but provided no economic reward for truthfulness. |
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