社會(huì)壓力與監(jiān)管力量對(duì)公司主動(dòng)重述不法收入的影響(已修改)
2025-01-19 16:37 本頁面
【正文】 The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 標(biāo)題：社會(huì)壓力與監(jiān)管力量對(duì)公司主動(dòng)重述不法收入的影響 ? Coming Forward ——proposing that firms voluntarily restate their earnings Subsequent to Wrongdoing ? Effect factors —— Social and Regulatory Forces ? 作者： Michael D. Pfarrer Ken G. Smith, Kathryn M. Bartol Dmitry M. Khanin Xiaomeng Zhang The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 摘 要 ? 研究?jī)?nèi)容： Investigating the effects of social and regulatory forces on a firm’s decision to disclose past wrongdoing by restating its earnings. ? 研究結(jié)果： Firms are more likely to voluntarily restate their earnings in response to informal social pressures from other firms in their industry and less likely to do so in response to formal regulatory sanctions. ? 研究目的： Examines the effectiveness of ―hard‖ versus ―soft‖ deterrence measures on firm pliance for corporate governance and public policy research. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 前 言 ? 社會(huì)背景 ： The corporate governance problems of earnings manipulation and accounting fraud appear mon among . firms. ? 背景分析： The governance problems of earnings manipulation and accounting fraud are addressed by both formal and informal external forces. How do formal and informal external forces impact the likelihood that a firm will voluntarily disclose past wrongdoing and restate its earnings? ? 研究背景： Although the governance literature in accounting has investigated restatements, it has not focused on voluntary restatements as a core construct of interest, nor have researchers theorized and tested how external social and regulatory forces affect the decision to e forward and restate earnings. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 一、問題的提出 ? 公司違規(guī)： A majority (83%) believes it is acceptable to bend rules that are out of date or ambiguous, whereas 74% believe it is acceptable to do so to achieve performance goals.(A survey of corporate executives by Veiga et al. 2022). ? 問題： All public firms are at risk of regulatory deviance through manipulation of earnings and thus also at risk of restating them. ? 本文研究： The first to make voluntary restatements the main construct of interest The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings Voluntary disclosure of wrongdoing ? 術(shù)語源頭： Sociological and legal research ? 術(shù)語內(nèi)涵： Indicating intentional, manipulative,or fraudulent behavior . ? 術(shù)語辨析 (Voluntary disclosure )： ? From an accounting standpoint， firms ordinarily disclose positive information about themselves。 ? In this study, disclosing earnings subsequent to Wrongdoing. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings Effects of Voluntary disclosure of wrongdoing ? 短期來看： Significant negative financial and managerial consequences(examples) The decision to voluntarily restate earnings can be highly problematic. ? 長(zhǎng)期來看： Voluntary disclosure of wrongdoing may be a more effective strategy than concealment Regulators encourage the voluntary disclosure of wrongdoing. The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 二、提出假設(shè) — Effects of Informal and Formal Forces ? 假設(shè)一： Informal Social Forces How do peers, industry leaders,and work connections affect the likelihood of a firm voluntarily restating its earnings? ? 假設(shè)二： Formal Regulatory Forces DO formal sanctions truly have a deterring effect? ? 假設(shè)三： Moderating Role of Firm Status How does firm’s status moderate the effects of informal forces and formal forces? The Effects of Social and Regulatory Forces on the Voluntary Restatement of Earnings 假 設(shè) 一 ? Hypothesis 1A (H1A)： Industry performance leaders that voluntarily restated wil
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