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- W2746056062 abstract "We examine how investment professionals assess the usefulness of financial accounting information depending on their information acquisition objectives and preparers’ earnings management incentives. We conduct a survey experiment based on face-to-face interviews with investment professionals and document two main results. First, we find that, compared with investment professionals assigned a firm valuation objective, those assigned a managerial performance evaluation objective assess accounting information as significantly less useful. Second, we find no systematic evidence that preparers’ earnings management incentives negatively affect investment professionals’ assessments of accounting information usefulness. To elucidate this second finding, we conduct a large-scale follow-up online experiment. Our results continue to offer no support for the effect of earnings management incentives on investment professionals’ assessments of accounting information usefulness, irrespective of preparers’ corporate governance quality. Instead, we find that poor corporate governance, by itself, reduces the usefulness of accounting information to investment professionals." @default.
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- W2746056062 date "2017-01-01" @default.
- W2746056062 modified "2023-09-22" @default.
- W2746056062 title "The Usefulness of Financial Accounting Information: Evidence from the Field" @default.
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- W2746056062 doi "https://doi.org/10.2139/ssrn.3008083" @default.
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