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• W94138891 abstract "This Note reports that the frequency of occurrence of certain second digits (especially zero) contained in earnings numbers of New Zealand firms departs significantly from expectations. Specifically, there is a much higher than expected frequency of zeros and a less than expected frequency of nines as the second-from-the-left most digit in reported earnings. This abnormality may provide evidence of goal oriented or goal achieving behavior. A CCOUNTING researchers have long been intrigued with the possibility that accounting techniques are being used to enhance reported income numbers. Most studies have assumed that it is management's objective to achieve a smoothed income trend. Rationales for this type of behavior have been produced by a number of authors [Cyert and March, 1963; Williamson, 1964; Monsen and Downs, 1965; and Amihud, Kamin, and Ronen, 1976]. This study examines evidence of an alternative type of income enhancement that firms may seek to achieve. This type of target is one based on the existence of key numbers or cognitive reference points. The achievement of these key numbers by companies may enhance the income number in the eyes of a reader of financial statements. Numbers As Cognitive Reference Points The existence of key numbers or cognitive reference points has been examined in psychological studies by Rosch [1975] and Gabor and Granger [1966]. They conclude that humans use numbers that are factors of ten as yardsticks in their perception and judgment of other numbers. This implies that when a person observes a number there is a tendency to round it up or down towards the nearest reference point in assessing its magnitude. For example, when one observes the number 5,984 or 6,020, there is a tendency to assess its magnitude as 6,000. However, the existence of the pricing phenomenon in the marketing field has been well-known for many years. A price of $1.99 is perceived to be abnormally lower to a customer than one of $2.00. Brenner and Brenner [1982] suggest that this apparent perceptual discontinuity is caused by the biological constraint that human beings have only a limited amount of memory. That memThe author wishes to express his gratitude to Dr. Murray Smith of the Department of Mathematics, University of Canterbury and to the editor and an anonymous referee for their helpful comments and assistance. Charles A. P. N. Carslaw is Senior Lecturer, University of Canterbury, New Zealand. Manuscript received November 1986. Revisions received March 1987 and September 1987. Accepted November 1987." @default.
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• W94138891 title "Anomolies in Income Numbers: Evidence of Goal Oriented Behavior" @default.
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