haku: @freeterm Credibility / yhteensä: 8
viite: 2 / 8
| Tekijä: | Hodge, F. Hopkins, P.E. Pratt, J. |
| Otsikko: | Management reporting incentives and classification credibility: The effects of reporting discretion and reputation |
| Lehti: | Accounting, Organizations and Society
2006 : OCT, VOL. 31:7, p. 623-634 |
| Asiasana: | management reporting incentives |
| Vapaa asiasana: | credibility |
| Kieli: | eng |
| Tiivistelmä: | 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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