The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers' Reporting Decisions PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers' Reporting Decisions PDF full book. Access full book title The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers' Reporting Decisions by Tracie M. Majors. Download full books in PDF and EPUB format.
Author: Tracie M. Majors
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
I conduct an interactive experiment with participants in manager and investor-like roles to examine whether and how mandating range disclosures for uncertain estimates will influence managers' reporting decisions. I find that managers report less aggressively when ranges are disclosed, such that investors have little aggressive reporting to identify using range disclosures. However, consistent with psychology theory, range disclosures have the greatest effect on managers with stronger levels of psychopathy, narcissism, or Machiavellianism (“the Dark Triad” of personality in psychology). Range disclosures discipline these managers' aggressive reporting, while managers with lower levels of all of these personalities have less aggressiveness to discipline and are insensitive to range disclosure. Consequently, mandating range disclosures should have the greatest effect on managers most in need of reining in - and is unlikely to reveal aggressive reporting to investors (as might be expected), because these managers reduce aggressiveness in anticipation of investor actions.
Author: Tracie M. Majors
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
I conduct an interactive experiment with participants in manager and investor-like roles to examine whether and how mandating range disclosures for uncertain estimates will influence managers' reporting decisions. I find that managers report less aggressively when ranges are disclosed, such that investors have little aggressive reporting to identify using range disclosures. However, consistent with psychology theory, range disclosures have the greatest effect on managers with stronger levels of psychopathy, narcissism, or Machiavellianism (“the Dark Triad” of personality in psychology). Range disclosures discipline these managers' aggressive reporting, while managers with lower levels of all of these personalities have less aggressiveness to discipline and are insensitive to range disclosure. Consequently, mandating range disclosures should have the greatest effect on managers most in need of reining in - and is unlikely to reveal aggressive reporting to investors (as might be expected), because these managers reduce aggressiveness in anticipation of investor actions.
Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1803820330
Category : Business & Economics
Languages : en
Pages : 194
Get Book Here
Book Description
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Author: Mary A. Malina
Publisher: Emerald Group Publishing
ISBN: 1787145301
Category : Business & Economics
Languages : en
Pages : 249
Get Book Here
Book Description
This volume is a publication of quality applied research in management accounting. The volumes purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
Author: Khondkar E. Karim
Publisher: Emerald Group Publishing
ISBN: 180382803X
Category : Business & Economics
Languages : en
Pages : 205
Get Book Here
Book Description
Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
Author: Tara J. Shawver
Publisher: Emerald Group Publishing
ISBN: 1804557943
Category : Business & Economics
Languages : en
Pages : 174
Get Book Here
Book Description
This 25th edition of Research on Professional Responsibility and Ethics in Accounting explores many aspects across professional responsibility and ethics in accounting, including balancing values vs profits, whistleblowing, earnings management, ethical financial reporting, and moral identity.
Author: Tamara Afifi
Publisher: Routledge
ISBN: 1135890560
Category : Language Arts & Disciplines
Languages : en
Pages : 449
Get Book Here
Book Description
This volume provides an in-depth exploration of two key processes in communication research: uncertainty and information regulation. It integrates scholarly work on disclosure and uncertainty with cutting edge research, theories, and applications. Offering contributions from renowned scholars, this volume is a unique and timely resource for advanced study in interpersonal, health, and family communication, and it will also appeal to scholars interested in applied research.
Author: Füllbrunn, Sascha
Publisher: Edward Elgar Publishing
ISBN: 1800372337
Category : Business & Economics
Languages : en
Pages : 451
Get Book Here
Book Description
With an in-depth overview of the past, present and future of the field, The Handbook of Experimental Finance provides a comprehensive analysis of the current topics, methodologies, findings, and breakthroughs in research conducted with the help of experimental finance methodology. Leading experts suggest innovative ways of designing, implementing, analyzing, and interpreting finance experiments.
Author: Sandra L. Schneider
Publisher: Cambridge University Press
ISBN: 9780521527187
Category : Psychology
Languages : en
Pages : 740
Get Book Here
Book Description
Table of contents
Author: Mark R. Leary
Publisher: Guilford Publications
ISBN: 1462514898
Category : Psychology
Languages : en
Pages : 642
Get Book Here
Book Description
How do individual differences interact with situational factors to shape social behavior? Are people with certain traits more likely to form lasting marriages; experience test-taking anxiety; break the law; feel optimistic about the future? This handbook provides a comprehensive, authoritative examination of the full range of personality variables associated with interpersonal judgment, behavior, and emotion. The contributors are acknowledged experts who have conducted influential research on the constructs they address. Chapters discuss how each personality attribute is conceptualized and assessed, review the strengths and limitations of available measures (including child and adolescent measures, when available), present important findings related to social behavior, and identify directions for future study.
Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309303133
Category : Medical
Languages : en
Pages : 470
Get Book Here
Book Description
For patients and their loved ones, no care decisions are more profound than those made near the end of life. Unfortunately, the experience of dying in the United States is often characterized by fragmented care, inadequate treatment of distressing symptoms, frequent transitions among care settings, and enormous care responsibilities for families. According to this report, the current health care system of rendering more intensive services than are necessary and desired by patients, and the lack of coordination among programs increases risks to patients and creates avoidable burdens on them and their families. Dying in America is a study of the current state of health care for persons of all ages who are nearing the end of life. Death is not a strictly medical event. Ideally, health care for those nearing the end of life harmonizes with social, psychological, and spiritual support. All people with advanced illnesses who may be approaching the end of life are entitled to access to high-quality, compassionate, evidence-based care, consistent with their wishes. Dying in America evaluates strategies to integrate care into a person- and family-centered, team-based framework, and makes recommendations to create a system that coordinates care and supports and respects the choices of patients and their families. The findings and recommendations of this report will address the needs of patients and their families and assist policy makers, clinicians and their educational and credentialing bodies, leaders of health care delivery and financing organizations, researchers, public and private funders, religious and community leaders, advocates of better care, journalists, and the public to provide the best care possible for people nearing the end of life.
