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Self-serving behavior in managers' discretionary information disclosure decisions

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  • Lewellen, Wilbur G.
  • Park, Taewoo
  • Ro, Byung T.

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  • Lewellen, Wilbur G. & Park, Taewoo & Ro, Byung T., 1996. "Self-serving behavior in managers' discretionary information disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 21(2), pages 227-251, April.
    • Handle: RePEc:eee:jaecon:v:21:y:1996:i:2:p:227-251
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    Cited by:

    1. Michael R. Ransom & Gordon B. Dahl, 1999. "Does Where You Stand Depend on Where You Sit? Tithing Donations and Self-Serving Beliefs," American Economic Review, American Economic Association, vol. 89(4), pages 703-727, September.
    2. Xia, Dan & Wang, Xiang-Qian, 2021. "The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies," Technovation, Elsevier, vol. 100(C).
    3. Arnold, Markus C. & Artz, Martin, 2015. "Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 61-77.
    4. Pinto, Inês & Ng Picoto, Winnie, 2016. "Configurational analysis of firms' performance: Understanding the role of Internet financial reporting," Journal of Business Research, Elsevier, vol. 69(11), pages 5360-5365.
    5. Niamh Brennan & Encarna Guillamon-Saorin & Aileen Pierce, 2009. "Impression management : developing and illustrating a scheme of analysis for narrative disclosures – a methodological note," Open Access publications 10197/2905, Research Repository, University College Dublin.
    6. Johnson, Marilyn F. & Nelson, Karen K. & Shackell, Margaret B., 2001. "An Empirical Analysis of the SEC's 1992 Proxy Reforms on Executive Compensation," Research Papers 1679, Stanford University, Graduate School of Business.
    7. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
    8. Dedman, Elisabeth & Lin, Stephen W. -J., 2002. "Shareholder wealth effects of CEO departures: evidence from the UK," Journal of Corporate Finance, Elsevier, vol. 8(1), pages 81-104, January.
    9. Perry, Tod & Zenner, Marc, 2001. "Pay for performance? Government regulation and the structure of compensation contracts," Journal of Financial Economics, Elsevier, vol. 62(3), pages 453-488, December.
    10. Vivien A. Beattie & Michael J. Jones, 2000. "Changing Graph Use in Corporate Annual Reports: A Time†Series Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 213-226, June.
    11. repec:eee:labchp:v:3:y:1999:i:pb:p:2485-2563 is not listed on IDEAS
    12. Faulkender, Michael & Yang, Jun, 2010. "Inside the black box: The role and composition of compensation peer groups," Journal of Financial Economics, Elsevier, vol. 96(2), pages 257-270, May.
    13. Kshitij Khanna & Helen Irvine, 2018. "Communicating the Impact of the Global Financial Crisis in Annual Reports: A Study of Australian NGOs," Australian Accounting Review, CPA Australia, vol. 28(1), pages 109-126, March.
    14. John W. Byrd & Mailyn F. Johnson & Susan L. Porter, 1998. "Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs," Contemporary Accounting Research, John Wiley & Sons, vol. 15(1), pages 25-52, March.
    15. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    16. Upadhyay, Arun & Öztekin, Özde, 2021. "What matters more in board independence? Form or substance: Evidence from influential CEO-directors," Journal of Corporate Finance, Elsevier, vol. 71(C).
    17. Niamh Brennan & Doris M. Merkl-Davies, 2013. "Accounting Narratives and Impression Management," Open Access publications 10197/4949, Research Repository, University College Dublin.

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