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Investors' perceptions of management...

Li, Wei.

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Investors' perceptions of management dispositions: Antecedents and consequences.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Investors' perceptions of management dispositions: Antecedents and consequences./
作者:	Li, Wei.
面頁冊數:	198 p.
附註:	Adviser: Bernard Wong-On-Wing.
Contained By:	Dissertation Abstracts International68-01A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3248127

Investors' perceptions of management dispositions: Antecedents and consequences.
Li, Wei.

Investors' perceptions of management dispositions: Antecedents and consequences. - 198 p.

Adviser: Bernard Wong-On-Wing.

Thesis (Ph.D.)--Washington State University, 2006.

An assessment of management dispositions (i.e., management characteristics, attitudes, traits, etc) in financial reporting has received renewed attention following recent accounting scandals such as Enron, Worldcom and HealthSouth (Barrett 2002; Carrns 2002). These scandals, along with academic research in accounting (e.g., Mercer 2005; Palmrose et al. 2004; Williams 1996), clearly indicate that a careful assessment of management dispositions is critical because management dispositions determine the quality of financial reporting, which influences external users' use of reported information. As a result, the current research aims to develop and test a theoretical framework that can be used to examine a broad range of management dispositions in various financial reporting contexts, and link their antecedents to their consequences.Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Investors' perceptions of management dispositions: Antecedents and consequences.
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245 1 0 $a Investors' perceptions of management dispositions: Antecedents and consequences.
300 $a 198 p.
500 $a Adviser: Bernard Wong-On-Wing.
500 $a Source: Dissertation Abstracts International, Volume: 68-01, Section: A, page: 0246.
502 $a Thesis (Ph.D.)--Washington State University, 2006.
520 $a An assessment of management dispositions (i.e., management characteristics, attitudes, traits, etc) in financial reporting has received renewed attention following recent accounting scandals such as Enron, Worldcom and HealthSouth (Barrett 2002; Carrns 2002). These scandals, along with academic research in accounting (e.g., Mercer 2005; Palmrose et al. 2004; Williams 1996), clearly indicate that a careful assessment of management dispositions is critical because management dispositions determine the quality of financial reporting, which influences external users' use of reported information. As a result, the current research aims to develop and test a theoretical framework that can be used to examine a broad range of management dispositions in various financial reporting contexts, and link their antecedents to their consequences.
520 $a The current study develops the theoretical framework based on attribution theory. Specifically, based on the theory of correspondent inferences (Jones and Davis 1965), the framework proposes that external users may infer management dispositions by observing the degree of freedom management has in choosing its financial reporting behavior (Choice), the degree to which the reporting behavior deviates from external users' expectations (Deviation) and the number of non-common effects between reporting alternatives available to management (non-common effect). After these three antecedent factors---Choice, Deviation and Non-common effect---help external users to infer management dispositions, such dispositional inferences, will in turn, influence users' reactions to management and their use of reported information.
520 $a In order to examine the validity of the proposed attributional framework, the current study applies it to two specific contexts in financial reporting: restatements, and Management Discussion and Analysis (MD&A). The results of the application provide reasonable support for the proposed framework. Specifically, in the context of restatements, it is found that investors are more likely to infer lower management integrity if management is perceived to have a control over its misstatement (choice), than if it is perceived to have little control over its original misstatement. Such difference in investors' perceptions is more pronounced when the original misstatement is uncommon (deviation from expectancies) than when it is common. Furthermore, investors' inferences of management integrity influence their judgments of whether the restatement makes them more confident about the reliability of the restating company's reported financial information in the future, and how the restating company's stock price will change after the restatement. In the context of MD&A, it is found that when management chooses to issue a less meaningful MD&A (deviation from expectancies), investors will infer management to be less credible. Such credibility inferences, will in turn, affect investors' investment decisions, their liking of management and their willingness to rely on management's subsequent MD&As.
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