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Reputation and Managerial Truth-Telling as Self-Insurance

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Author Info
Adlai Fisher
Robert Heinkel
Abstract

"We investigate truth-telling by an informed insider, or manager, who repeatedly forecasts cash flows to competitive investors in a standard message game. The insider cannot trade on or sell private information, but faces imperfectly hedgeable nonwage income shocks. When compensation depends on the current stock price, a partially revealing equilibrium may exist in which the manager manipulates his reports, and hence the stock price, to reduce consumption variance. Intuitively, the manager builds reputation in good times when honesty is affordable, and exploits reputation in times of need. Endogenous reputation for honesty thus follows from a self-insurance motive." Copyright (c) 2008, The Author(s) Journal Compilation (c) 2008 Blackwell Publishing.

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Article provided by Blackwell Publishing in its journal Journal of Economics & Management Strategy.

Volume (Year): 17 (2008)
Issue (Month): 2 (06)
Pages: 489-540
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Handle: RePEc:bla:jemstr:v:17:y:2008:i:2:p:489-540

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This page was last updated on 2008-9-29.


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