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Keywords: credibility
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Journal Articles
The Accounting Review (2022) 97 (7): 347–377.
Published: 01 November 2022
... reputational benefits (in the form of improved credibility) in the long run when guidance updates resume. In contrast, reporting reputation does not improve for managers who revise forecasts or for those who choose not to update at all. Difference-in-differences analyses confirm this incremental boost...
Journal Articles
The Accounting Review (2020) 95 (5): 149–184.
Published: 01 September 2020
... countries because investors view these voluntary disclosures as more credible information about the firm's future profitability. We find evidence consistent with these predictions, suggesting that societal trust fosters corporate voluntary disclosure. We also document that societal trust works...
Journal Articles
The Accounting Review (2018) 93 (1): 317–333.
Published: 01 January 2018
...Ying Liang; Iván Marinovic; Felipe Varas ABSTRACT This paper studies the reliability of financial reporting when the credibility of the manager, represented by his misreporting propensity, is unknown. We show that credibility concerns affect the time-series of reported earnings, book values...