volume 34, issue 8, P986-1007 2019
DOI: 10.1108/maj-07-2018-1955
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Erin L. Hamilton, Rina M. Hirsch, Jason T. Rasso, Uday S. Murthy

Abstract: Purpose The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by making those decisions more transparent to the public. Design/methodology/approach The experiment used a 2 × 3 between-participants design, randomly assigning 122 financial reporting managers among conditions in which we manipulated whether the company was currently beating or missing analysts’ consensus earnings forecast and whether a…

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