Cumulative Prospect Theory and Managerial Incentives for Fraudulent Financial Reporting

Using samples of restating and nonrestating U.S. firms, the study empirically investigates the relationship between the incidence of fraudulent financial reporting and accounting‐based performance outcomes. The outcomes are framed as gains and losses relative to a reference point, defined as the mea...

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Bibliographic details
Volume: 32
Main Author: Fung, Michael K
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: HOBOKEN Blackwell Publishing Ltd 01.03.2015
Wiley Subscription Services, Inc
published in: Contemporary accounting research Vol. 32; no. 1; pp. 55 - 75
ORCID: 0000-0003-4254-8907
Data of publication: 2015-03
ISSN: 0823-9150
EISSN: 1911-3846
Discipline: Business
Bibliography: Accepted by Susan D. Krische. The work described in this paper was supported by a grant from the Hong Kong Research Grant Council (project no.: 4-ZZ6Y). The author thanks Professor Susan Krische, Dr. Simon Fung (Hong Kong Polytechnic University) and the two anonymous referees for their extensive and thoughtful comments.
Hong Kong Research Grant Council - No. 4-ZZ6Y
Online Access: available in Bonn?
Database: Istex
Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2015
Academic OneFile (A&I only)
Database information Databases - DBIS