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Keywords: reporting discretion
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Journal Articles
The Accounting Review (2022) 97 (2): 291–316.
Published: 01 March 2022
...Xu Jiang; Baohua Xin ABSTRACT We explicitly model financial reporting discretion and earnings management in an investment setting where managers have incentives to behave myopically. We show that when managers are sufficiently, but not excessively, myopic, granting them some discretion over...
Journal Articles
The Accounting Review (2017) 92 (1): 73–91.
Published: 01 January 2017
... a neutral benchmark. aggregation disclosure persuasion reporting discretion segment reporting sender-receiver games 2017 August 2014 February 2016 Editor's note: Accepted by Thomas Hemmer. We appreciate valuable comments from Sanjay Banerjee, Jeremy Bertomeu, Bjorn...
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (6): 2233–2259.
Published: 01 November 2014
.... The paper also analyzes how the optimal pay convexity and the equilibrium level of manipulation change when the CEO's opportunistic reporting discretion changes. The model predicts that an increase in the CEO's marginal cost of manipulation increases the optimal level of pay convexity and first increases...