Earning investor trust: The role of past earnings management

Does earnings management, even though legal, hinder investor trust in reported earnings? Or do investors regard earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We find that past abstinence from earnings management increases...

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Bibliographic details
Volume: 48
Main Author: Eugster, Florian
Wagner, Alexander F
Format: Journal Article
Language: English
Place of publication: 01.01.2021
published in: Journal of business finance & accounting Vol. 48; no. 1-2; pp. 269 - 307
ORCID: 0000-0002-9796-8821
0000-0002-9320-9721
Data of publication: January/February 2021
ISSN: 0306-686X
1468-5957
EISSN: 1468-5957
Discipline: Business
Subjects:
Online Access: Fulltext
Database: Wiley-Blackwell Open Access Titles
Wiley Free Content
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