Causal attribution, benefits sharing, and earnings management

• Main Authors: Helikum, Lukas J., Tan, Hun-Tong, Xu, Tu
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2022
• Subjects: Business::Management; Earnings Management; Causal Attribution
• Online Access: https://hdl.handle.net/10356/160075
• Institution: Nanyang Technological University

We conduct two experiments to investigate the joint effect of two justification factors of earnings management—namely, attribution for the firm's underperformance and benefits accruing to other employees from inflating reported earnings. This investigation is important because prior research ex...