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Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting

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  • Cardinaels, Eddy

    (Tilburg University, School of Economics and Management)

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  • Cardinaels, Eddy, 2016. "Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting," Other publications TiSEM 5918f2bd-a456-4e49-989f-d, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:5918f2bd-a456-4e49-989f-def97b9e06a4
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    References listed on IDEAS

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    2. Bergstresser, Daniel & Philippon, Thomas, 2006. "CEO incentives and earnings management," Journal of Financial Economics, Elsevier, vol. 80(3), pages 511-529, June.
    3. Charness, Gary & Dufwenberg, Martin, 2003. "Promises & Partnership," Research Papers in Economics 2003:3, Stockholm University, Department of Economics.
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    5. R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry, 2006. "The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 885-918, December.
    6. Matsushima, Hitoshi, 2008. "Role of honesty in full implementation," Journal of Economic Theory, Elsevier, vol. 139(1), pages 353-359, March.
    7. Uri Gneezy, 2005. "Deception: The Role of Consequences," American Economic Review, American Economic Association, vol. 95(1), pages 384-394, March.
    8. Charness, Gary, 2000. "Responsibility and effort in an experimental labor market," Journal of Economic Behavior & Organization, Elsevier, vol. 42(3), pages 375-384, July.
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    11. Steven E. Salterio & Alan Webb, 2006. "Honesty in Accounting and Control: A Discussion of “The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective†," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 919-932, December.
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    13. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
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    15. Church, Bryan K. & Hannan, R. Lynn & Kuang, Xi (Jason), 2012. "Shared interest and honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 155-167.
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