Earnings Management, Human Rationality, and Relative Deprivation@6099 Rs [Mrp:-6099]

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Although lawful, the widespread use of earnings management in financial reporting gives reasons to believe that companies may be indulging in illegally manipulating earnings in stead of managing them prudently. What motivate it are not straightforward because the nature of human motivation is complex. Although, earnings management is deemed an intentional action, wherein company decision-makers use managerial discretions and judgements to achieve desired earnings numbers; yet nothing has been said beyond this. In this empirical study, based on a real case, using vignettes, we have attempted to study relative deprivation – i.e., people’s reaction to objective situations depends on their subjective comparisons – as one of the causes behind decision-makers’ reasoning process to manipulate earnings. Our findings are mixed in the sense that while answering if relative deprivation causes earnings management to stray into earnings manipulations, the respondents have rendered varied levels of support to it under two different situations. Notwithstanding, we have some interesting findings as regards relative deprivation effecting manipulative earnings management practices.

Product Details :

Author Mohapatra Siddharth
Binding Paperback
Brand imusti
EAN 9783639764147
Format Import
ISBN 3639764145
Label Scholars’ Press
Manufacturer Scholars’ Press
MPN black & white illustrations
NumberOfItems 1
NumberOfPages 368
PartNumber black & white illustrations
ProductGroup Book
ProductTypeName ABIS_BOOK
PublicationDate 2015-05-05
Publisher Scholars’ Press
Studio Scholars’ Press
Title Earnings Management, Human Rationality, and Relative Deprivation