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Keywords: aggressive reporting
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Journal Articles
The Accounting Review (2023) 98 (7): 153–183.
Published: 01 November 2023
.... Editor’s note: Accepted by Christopher S. Armstrong, under the Senior Editorship of Mary E. Barth. 18 11 2021 12 05 2023 15 05 2023 2023 aggressive reporting restatements returns compensation SEM We estimate a structural equations model (SEM) that links aggressive...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (3): 449–478.
Published: 01 May 2021
... and reporting conservatively to adhere to a standard. I find that identification with the source causes less aggressive reporting for an injunctive standard, but when a standard is descriptive, identification has no effect or an opposite effect. When identification with the source is low, descriptive standards...