دانلود مقاله ISI انگلیسی شماره 50086
عنوان فارسی مقاله

شواهد تجربی بر روی اثرات اهداف درآمد بر برآورد مدیران در صورتهای مالی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
50086 2012 9 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Experimental evidence on the effect of earnings targets on managers' estimates in the financial statements
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 28, Issue 2, December 2012, Pages 209–217

کلمات کلیدی
تعصب ناخودآگاه - گزارش مالی - برآورد - تجربه
پیش نمایش مقاله
پیش نمایش مقاله شواهد تجربی بر روی اثرات اهداف درآمد بر برآورد مدیران در صورتهای مالی

چکیده انگلیسی

This paper reports on an experiment designed to provide evidence on whether external earnings targets, such as those imposed by analysts, influence managers' judgments about (and the related accuracy of) the value of assets/liabilities reported in the financial statements. Data from the experiment indicate that higher earnings targets result in managers reporting higher estimates of profitability/asset values, but also produce larger errors in estimating those amounts. The biased estimates and related errors are a result of managers being overly optimistic about their ability to generate outcomes that fully support their estimates. In addition, data indicate that managers, over-time, learn to make better estimates, but the relation between targets, estimates, and estimation errors persists. All of this occurred in a setting in which there were financial incentives to produce the most accurate estimates possible—nothing was to be gained by deliberately biasing estimates. This suggests that the earnings targets affected managers' judgment about amounts to be reported in the financial statements, and led to sub-conscious biases that produced results causing managers' estimates to be erroneously correlated with external earnings targets.

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