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Full-Text Articles in Business
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder
Shyam Sunder
How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods
How Does Peer Honesty Affect Focal Manager Honesty In A Budget Reporting Setting?, Michael Paz, Bernhard E. Reichert, Alex Woods
Michael Paz
We examine the effect of peer honesty on focal manager honesty in a budget reporting setting. We disclose peer honesty to the focal manager at three levels: no, partial, and full disclosure of the reporting behavior of the other managers in the focal managers’ cohort. In partial disclosure, only the reports of the least honest peers are disclosed to the focal manager. In full disclosure, all managers’ reports in the cohort are disclosed to the focal manager. We predict and find that disclosure of other managers’ reports leads to less honesty compared to the absence of disclosure. We show that …
Minding Our Manners: Accounting As Social Norms, Shyam Sunder
Minding Our Manners: Accounting As Social Norms, Shyam Sunder
Shyam Sunder
No abstract provided.
Minding Our Manners: Accounting As Social Norms, Shyam Sunder
Minding Our Manners: Accounting As Social Norms, Shyam Sunder
Shyam Sunder
No abstract provided.
Social Norms Versus Standards Of Accounting, Shyam Sunder
Social Norms Versus Standards Of Accounting, Shyam Sunder
Shyam Sunder
No abstract provided.
Social Norms Versus Standards Of Accounting, Shyam Sunder
Social Norms Versus Standards Of Accounting, Shyam Sunder
Shyam Sunder
No abstract provided.