Source Themes

Disentangling the bright and dark sides of transparency – An integrated analysis of psychological consequences

The contemporary transparency narrative has recently evolved from a predominantly bright side of positive motivational influence to a more nuanced narrative integrating a potential dark side of transparency of demotivating threats to individual …

Exerting Oneself in the Market for PIEs? A Fresh Look at Auditor Independence of SMPs

This paper takes a fresh look at auditor independence for small and midsized audit prac-tices (SMPs) by analyzing a German sample of 1,052 firm-year observations between 2007 and 2014 about changes in earnings management (EM) behavior when client …

Earnings Management Modelling in Banks - A Framework

Accounting research has extensively debated the modelling of Earnings Management (EM) for all industries but the baking industry. We provide a first analysis of the validity, strengths and weaknesses of existing loan loss provisioning (LLP) models …

Enduring Effects of Relative Performance Information in a Complex Work Environment

This study explores whether introducing transparency about relative performance information (RPI) can effectively increase performance of an important task that is not tied to financial incentives of the organization or employee. Therefore, we …

Play for time when the ship is threatening to sink? Voluntary disclosure choices under going concern uncertainty

The voluntary disclosure literature in accounting has long debated whether managers have a tendency to withhold bad news. However, these studies have been conducted in settings in which, ex-ante, the trade-off be-tween potential benefits and …

Corporate Social Responsibility and Earnings Management – a Differentiated View on CSR Incentives and the Role of Corporate Governance

This paper examines whether firms that act socially responsible engage in different amounts of Earnings Management (EM). In particular, this study tries to disentangle the two main incentives incorporated into Corporate Social Responsibility (CSR) …