Essays on cost and earnings management:
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|---|---|
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| Language: | English |
| Published: |
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[2021]
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| Subjects: | |
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| Item Description: | "Kumulative Dissertation" |
| Physical Description: | IV, 202 Seiten Illustrationen, Diagramme 21 cm |
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| 100 | 1 | |a Hartlieb, Sven |e Verfasser |0 (DE-588)1192396820 |4 aut | |
| 245 | 1 | 0 | |a Essays on cost and earnings management |c von Sven Hartlieb |
| 264 | 1 | |a Bamberg |c [2021] | |
| 300 | |a IV, 202 Seiten |b Illustrationen, Diagramme |c 21 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a "Kumulative Dissertation" | ||
| 502 | |b Dissertation |c Otto-Friedrich-Universität Bamberg |d 2021 | ||
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033250719 | |
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 |
| adam_txt |
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 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Hartlieb, Sven |
| author_GND | (DE-588)1192396820 |
| author_facet | Hartlieb, Sven |
| author_role | aut |
| author_sort | Hartlieb, Sven |
| author_variant | s h sh |
| building | Verbundindex |
| bvnumber | BV047868222 |
| ctrlnum | (OCoLC)1253626238 (DE-599)DNB1231500034 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV047868222 |
| illustrated | Illustrated |
| index_date | 2024-07-03T19:19:53Z |
| indexdate | 2024-10-16T08:00:48Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033250719 |
| oclc_num | 1253626238 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | IV, 202 Seiten Illustrationen, Diagramme 21 cm |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| record_format | marc |
| spelling | Hartlieb, Sven Verfasser (DE-588)1192396820 aut Essays on cost and earnings management von Sven Hartlieb Bamberg [2021] IV, 202 Seiten Illustrationen, Diagramme 21 cm txt rdacontent n rdamedia nc rdacarrier "Kumulative Dissertation" Dissertation Otto-Friedrich-Universität Bamberg 2021 (DE-588)4113937-9 Hochschulschrift gnd-content B:DE-101 application/pdf https://d-nb.info/1231500034/04 Inhaltsverzeichnis DNB Datenaustausch application/pdf 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 Inhaltsverzeichnis 1\p dnb 20210512 DE-101 https://d-nb.info/provenance/plan#dnb |
| spellingShingle | Hartlieb, Sven Essays on cost and earnings management |
| subject_GND | (DE-588)4113937-9 |
| 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_exact_search_txtP | 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 |
| title_sort | essays on cost and earnings management |
| topic_facet | Hochschulschrift |
| url | 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 |
| work_keys_str_mv | AT hartliebsven essaysoncostandearningsmanagement |
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