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- W645448949 abstract "Value-maximizing managers smooth earnings to communicate their firm’s value to shareholders. When accounting discretion is available, opportunistic managers are able to mimic the earnings patterns reported by value-maximizing managers. This paper reports an experiment that investigates (1) whether a reduction in accounting discretion leads to a separation in earnings series reported by opportunistic and value-maximizing managers, and (2) whether a reduction in accounting discretion impedes the ability of value-maximizing managers to communicate smooth increasing earnings to shareholders when operational smoothing variables are available. The study shows that a reduction in accounting discretion brings about a separation between the two types of managers because low discretion levels affect the reporting ability of opportunistic managers but not that of value-maximizing managers. Value-maximizing managers alter their operational strategies to overcome restrictions in accounting discretion in order to achieve their reporting objective." @default.
- W645448949 created "2016-06-24" @default.
- W645448949 creator A5057555886 @default.
- W645448949 date "2004-01-01" @default.
- W645448949 modified "2023-09-26" @default.
- W645448949 title "An experimental investigation of the effect of accounting discretion on the reporting of smooth increasing earnings by managers" @default.
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