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Intelligence, Institutions, A Culture of Secrecy and Earnings Management

Title data

Loy, Thomas:
Intelligence, Institutions, A Culture of Secrecy and Earnings Management.
In: Corporate Ownership and Control. Vol. 15 (10 August 2018) Issue 4 . - pp. 96-106.
ISSN 1727-9232
DOI: https://doi.org/10.22495/cocv15i4art9

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Abstract in another language

This paper proposes novel insights at the intersection of psychology and corporate governance at the country-level. Research in psychology shows that intelligence and economic development are associated with good institutions. Although research in corporate governance regularly exhibits a negative association of good institutions and earnings management, increased cognitive ability likely is crucial to fulfill the complicated task of managing earnings. Cultural factors regularly relate to managers’ value systems and hence might influence their stance on earnings management. Therefore, this paper controls for the mitigating effect of a secretive cultural disposition on the relation between intelligence and earnings management in a multivariate analysis.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Intelligence; Institutions; National culture; Earnings management
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 11 Jun 2015 06:13
Last Modified: 14 Aug 2018 07:04
URI: https://eref.uni-bayreuth.de/id/eprint/14933