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Essays on cost and earnings management:

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Bibliographic Details
Main Author:	Hartlieb, Sven (Author)
Format:	Thesis/Dissertation Book
Language:	English
Published:	Bamberg [2021]
Subjects:	Hochschulschrift
Links:	https://d-nb.info/1231500034/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033250719&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Item Description:	"Kumulative Dissertation"
Physical Description:	IV, 202 Seiten Illustrationen, Diagramme 21 cm

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Record in the Search Index

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adam_text	CONTENTS I CONTENTS SYNOPSIS 1 1 MANAGERIAL DISCRETION IN ACCOUNTING 1 2 BACKGROUND 3 2.1 UNDERLYING THEORIES ................................................................................. 3 2.2 COST MANAGEMENT .................................................................................... 4 2.3 EARNINGS MANAGEMENT .............................................................................. 6 3 SOCIAL ENVIRONMENT AND COST MANAGEMENT 9 4 MANAGERIAL EXPECTATIONS AND COST MANAGEMENT 11 5 INTERDEPENDENCIES BETWEEN COST AND EARNINGS MANAGEMENT 12 6 EARNINGS MANAGEMENT BY PRIVATE FIRMS AND THE ROLE OF THE EXTERNAL AUDITOR 13 REFERENCES 15 ARTICLE 1: DOES COMMUNITY SOCIAL CAPITAL AFFECT ASYMMETRIC COST BEHAVIOR? 21 1 INTRODUCTION 23 2 BACKGROUND AND HYPOTHESES DEVELOPMENT 25 2.1 ASYMMETRIC COST BEHAVIOR AND MANAGERIAL DECISIONS ........................... 25 2.2 WHAT IS COMMUNITY SOCIAL CAPITAL? .......................................................... 27 2.3 HOW COMMUNITY SOCIAL CAPITAL MIGHT AFFECT COST BEHAVIOR ................ 28 3 RESEARCH METHOD AND SAMPLE 32 3.1 MEASUREMENT OF COMMUNITY SOCIAL CAPITAL .............................................. 32 3.2 EMPIRICAL MODEL ....................................................................................... 33 3.3 SAMPLE SELECTION AND CHARACTERISTICS ..................................................... 36 4 EMPIRICAL RESULTS 39 4.1 DESCRIPTIVE STATISTICS ................................................................................. 39 4.2 MAIN RESULTS ............................................................................................. 42 4.3 SENSITIVITY TESTS .......................................................................................... 46 5 DISCUSSION AND ADDITIONAL ANALYSES 47 5.1 DISTINCTION BETWEEN NORMS AND NETWORKS ............................................ 47 5.2 POSSIBLE DISTORTING EFFECTS OF RELIGION, POLITICAL ACTIVISM OR UNIONIZATION 49 5.3 GEOGRAPHICALLY DISPERSED FIRMS .............................................................. 50 CONTENTS II 5.4 RELATIONSHIP BETWEEN COMMUNITY SOCIAL CAPITAL, MANAGERIAL OPPOR TUNISM AND CORPORATE GOVERNANCE ............................................... 51 5.4.1 EXTENDED MAIN MODEL .................................................................. 51 5.4.2 IMPACT OF COMMUNITY SOCIAL CAPITAL ON MANAGERIAL OPPOR TUNISM IN COST BEHAVIOR DECISIONS ............................... 52 5.4.3 RELATIONSHIP BETWEEN COMMUNITY SOCIAL CAPITAL AND CORPO RATE GOVERNANCE .............................................................. 54 5.5 DIFFERENT COST CATEGORIES ........................................................................... 54 6 CONCLUSION 56 APPENDIX A: VARIABLE DEFINITIONS 58 APPENDIX B: CONSTRUCTION OF THE COMMUNITY SOCIAL CAPITAL MEASURE 60 REFERENCES 61 ARTICLE 2: THE EFFECT OF GENERALIZED TRUST ON COST STICKINESS: CROSS-COUNTRY EVIDENCE 66 1 INTRODUCTION 68 2 BACKGROUND AND HYPOTHESIS DEVELOPMENT 71 2.1 THE CONCEPT OF GENERALIZED TRUST ........................................................... 71 2.2 HOW GENERALIZED TRUST AFFECTS COST BEHAVIOR ........................................ 73 3 RESEARCH DESIGN 77 3.1 MEASUREMENT OF GENERALIZED TRUST ........................................................ 77 3.2 COST STICKINESS MODEL .............................................................................. 78 3.3 SAMPLE ....................................................................................................... 79 4 EMPIRICAL RESULTS 82 4.1 DESCRIPTIVE RESULTS .................................................................................... 82 4.2 BASELINE REGRESSION RESULTS ..................................................................... 86 4.3 ADDITIONAL ANALYSES .................................................................................... 87 4.3.1 POTENTIAL CHANGES IN THE LEVEL OF GENERALIZED TRUST ACROSS TIME 87 4.3.2 COUNTRY EFFECTS .............................................................................. 89 4.3.3 ONLY PARTICIPANTS WITH MANAGERIAL ATTRIBUTES ............................. 92 4.3.4 INTERNATIONALLY DIVERSIFIED COMPANIES ...................................... 93 4.3.5 CONTROLLING FOR UNDERLYING COST STRUCTURE ............................... 94 5 CONCLUSION 96 APPENDIX: VARIABLE DEFINITIONS 98 REFERENCES 99 CONTENTS III ARTICLE 3: CONSUMER SENTIMENT AND MANAGERIAL RESOURCE AD JUSTMENT DECISIONS 104 1 INTRODUCTION 106 2 HYPOTHESES DEVELOPMENT 109 2.1 THEORY OF ASYMMETRIC COST BEHAVIOR AND MANAGERIAL RESOURCE AD JUSTMENTS .............................................................................................. 109 2.2 HYPOTHESIZED EFFECT OF CONSUMER SENTIMENT ON MANAGERIAL RESOURCE ADJUSTMENTS .................................................................................................... 110 3 DATA AND RESEARCH DESIGN 113 3.1 MEASURING CONSUMER SENTIMENT ................................................................. 113 3.2 MEASURING RESOURCE ADJUSTMENT DECISIONS ................................................ 114 3.3 MAIN EMPIRICAL MODEL .................................................................................115 3.4 SAMPLE SELECTION AND DESCRIPTIVE STATISTICS ............................................... 116 4 RESULTS 117 4.1 BIVARIATE ANALYSES ....................................................................................... 117 4.1.1 PAIRWISE CORRELATION BETWEEN CONSUMER SENTIMENT AND COST STICKINESS- .......................................................................................... 117 4.1.2 SUBSAMPLE ANALYSIS ....................................................................... 119 4.2 MULTIVARIATE ANALYSIS .................................................................................... 120 4.3 ADDITIONAL ANALYSES ....................................................................................... 122 4.3.1 SENSITIVITY TESTS ........................ 122 4.3.2 INDIVIDUAL CONSUMER SENTIMENT QUESTIONS .................................. 123 4.3.3 WHEN DOES CONSUMER SENTIMENT MATTER FOR RESOURCE ADJUST MENTS? ................................................................................ 125 5 CONCLUSION 127 APPENDIX: VARIABLE DEFINITIONS 129 REFERENCES 131 ARTICLE 4: EVIDENCE ON THE TRADE-OFF BETWEEN COST STICKINESS AND INCOME SMOOTHING 134 1 INTRODUCTION 136 2 BACKGROUND AND RESEARCH QUESTIONS 138 3 RESEARCH DESIGN AND SAMPLES 142 3.1 AGGREGATE INCOME SMOOTHING SCORE ........................................................... 142 3.2 DECOMPOSITION OF INCOME SMOOTHING ........................................................ 144 3.3 CROSS-SECTIONAL MEASURE OF COST STICKINESS ........................................... 145 CONTENTS IV 3.4 FIRM-SPECIFIC MEASURE OF COST STICKINESS .................................................. 146 3.5 MULTIVARIATE COST STICKINESS MODEL ........................................................... 147 3.6 MULTIVARIATE INCOME SMOOTHING MODEL ..................................................... 149 3.7 DATA AND SAMPLES ........................................................................................... 150 4 RESULTS 153 4.1 DESCRIPTIVE STATISTICS .................................................................................... 153 4.2 ASSOCIATION OF INCOME SMOOTHING WITH STICKY COST BEHAVIOR ............. 157 4.2.1 COST STICKINESS MODEL - SUBSAMPLE ANALYSIS ............................... 157 4.2.2 COST STICKINESS MODEL - COMPREHENSIVE REGRESSION ANALYSES . 159 4.2.3 INCOME SMOOTHING MODEL .............................................................. 161 4.3 FURTHER ANALYSES .......................................................................................... 162 4.3.1 UNDERLYING MOTIVES FOR THE NEGATIVE RELATIONSHIP BETWEEN IN COME SMOOTHING AND COST STICKINESS ............................................ 162 4.3.2 MANAGERIAL INCENTIVES TO REPORT SMOOTHED EARNINGS AND THE EFFECT ON ASYMMETRIC COST BEHAVIOR ............................................ 165 4.3.3 DIFFERENTIATING BETWEEN ARTIFICIAL AND REAL INCOME SMOOTHING 168 4.3.4 ENDOGENEITY CONCERNS ..................................................................... 168 5 CONCLUSION 169 APPENDIX: VARIABLE DEFINITIONS 171 REFERENCES 174 ARTICLE 5: ERGEBNISKOSMETIK UND DIE ROLLE DER ABSCHLUSSPRIIFER- WAHL - EINE EMPIRISCHE UNTERSUCHUNG NICHT KAPITALMARKTORIEN- TIERTER UNTEMEHMEN IN DEUTSCHLAND 178 1 EINLEITUNG 180 2 THEORETISCHE GRUNDLAGEN UND HYPOTHESEN 182 3 FORSCHUNGSANSATZ 186 3.1 BENFORDSCHES GESETZ .................................................................................... 186 3.2 DATENGRUNDLAGE .............................................................................................. 188 4 UBERSICHT DER ERGEBNISSE 190 4.1 KONFORMITAT DER JAHRESUBERSCHUSSE/-FEHLBETRAGE MIT DEM BENFORD- SCHEN GESETZ ................................................................................................. 190 4.2 EINFLUSS DER PRIIFERWAHL AUF ERGEBNISKOSMETISCHE MARNAHMEN .... 193 4.3 ERGANZENDE ANALYSEN .................................................................................... 196 5 ZUSAMMENFASSUNG 198 LITERATURVERZEICHNIS 200
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title	Essays on cost and earnings management
title_auth	Essays on cost and earnings management
title_exact_search	Essays on cost and earnings management
title_full	Essays on cost and earnings management von Sven Hartlieb
title_fullStr	Essays on cost and earnings management von Sven Hartlieb
title_full_unstemmed	Essays on cost and earnings management von Sven Hartlieb
title_short	Essays on cost and earnings management
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