經理人調節焦點與會計穩健性

Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relationship between CEOs’ regulatory focus and accounting conservatism as measured by asymmetric timeliness of earnings. According to regulatory focus theory (Cr...

Full description

Saved in:
Bibliographic Details
Published in:會計評論 2022-07, p.041-079
Main Authors: 許文馨(Wen-Hsin Hsu), 吳藺芝(Lin-Chih Wu)
Format: Article
Language:Chinese
Subjects:
Accounting conservatism
Prevention focus
Promotion focus
Regulatory focus
TSSCI
促進焦點
會計穩健
調節焦點
預防焦點
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by
cites
container_end_page 079
container_issue
container_start_page 041
container_title 會計評論
container_volume
creator 許文馨(Wen-Hsin Hsu)
吳藺芝(Lin-Chih Wu)
description Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relationship between CEOs’ regulatory focus and accounting conservatism as measured by asymmetric timeliness of earnings. According to regulatory focus theory (Crowe and Higgins 1997), people with promotion focus are more willing to take risks to seek achievement, whereas people with prevention focus are more conservative to avoid mistakes. We measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts 2009) and examine whether CEOs with the prevention focus are more conservative than CEOs with the promotion focus. We find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus are more risk-averse and have a higher tendency to be conservative than the other CEOs.
format article
fullrecord <record><control><sourceid>hyweb</sourceid><recordid>TN_cdi_hyweb_hyread_00628106</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>00628106</sourcerecordid><originalsourceid>FETCH-hyweb_hyread_006281063</originalsourceid><addsrcrecordid>eNpjYeA0NDC00DU0szDnYOAtLs5MMjA0NzIzNDQ35WRQf75t8vMJbU927Xqxav_z9Q3PW5a93D3vRUf7sznNL1Z0PF-58mnj0mcNy3kYWNMSc4pTeaE0N4OMm2uIs4duRmV5alJ8RmVRamJKvIGBmZGFoYGZMQFpANauN0A</addsrcrecordid><sourcetype>Publisher</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>經理人調節焦點與會計穩健性</title><source>Business Source Ultimate【Trial: -2024/12/31】【Remote access available】</source><creator>許文馨(Wen-Hsin Hsu) ; 吳藺芝(Lin-Chih Wu)</creator><creatorcontrib>許文馨(Wen-Hsin Hsu) ; 吳藺芝(Lin-Chih Wu)</creatorcontrib><description>Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relationship between CEOs’ regulatory focus and accounting conservatism as measured by asymmetric timeliness of earnings. According to regulatory focus theory (Crowe and Higgins 1997), people with promotion focus are more willing to take risks to seek achievement, whereas people with prevention focus are more conservative to avoid mistakes. We measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts 2009) and examine whether CEOs with the prevention focus are more conservative than CEOs with the promotion focus. We find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus are more risk-averse and have a higher tendency to be conservative than the other CEOs.</description><description>受先前研究管理者特質對公司政策和策略影響的研究的啟發，本研究討論經理人調節焦點與會計穩健性之間的關係，以盈餘反映市場壞消息比好消息更即時的不對稱來衡量會計穩健。根據調節焦點理論(Crowe and Higgins 1997)，經理人有促</description><identifier>ISSN: 1018-1687</identifier><language>chi</language><publisher>台灣: 政治大學商學院會計系/財團法人李先庚會計文教基金會</publisher><subject>Accounting conservatism ; Prevention focus ; Promotion focus ; Regulatory focus ; TSSCI ; 促進焦點 ; 會計穩健 ; 調節焦點 ; 預防焦點</subject><ispartof>會計評論, 2022-07, p.041-079</ispartof><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784</link.rule.ids></links><search><creatorcontrib>許文馨(Wen-Hsin Hsu)</creatorcontrib><creatorcontrib>吳藺芝(Lin-Chih Wu)</creatorcontrib><title>經理人調節焦點與會計穩健性</title><title>會計評論</title><description>Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relationship between CEOs’ regulatory focus and accounting conservatism as measured by asymmetric timeliness of earnings. According to regulatory focus theory (Crowe and Higgins 1997), people with promotion focus are more willing to take risks to seek achievement, whereas people with prevention focus are more conservative to avoid mistakes. We measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts 2009) and examine whether CEOs with the prevention focus are more conservative than CEOs with the promotion focus. We find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus are more risk-averse and have a higher tendency to be conservative than the other CEOs.</description><description>受先前研究管理者特質對公司政策和策略影響的研究的啟發，本研究討論經理人調節焦點與會計穩健性之間的關係，以盈餘反映市場壞消息比好消息更即時的不對稱來衡量會計穩健。根據調節焦點理論(Crowe and Higgins 1997)，經理人有促</description><subject>Accounting conservatism</subject><subject>Prevention focus</subject><subject>Promotion focus</subject><subject>Regulatory focus</subject><subject>TSSCI</subject><subject>促進焦點</subject><subject>會計穩健</subject><subject>調節焦點</subject><subject>預防焦點</subject><issn>1018-1687</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><recordid>eNpjYeA0NDC00DU0szDnYOAtLs5MMjA0NzIzNDQ35WRQf75t8vMJbU927Xqxav_z9Q3PW5a93D3vRUf7sznNL1Z0PF-58mnj0mcNy3kYWNMSc4pTeaE0N4OMm2uIs4duRmV5alJ8RmVRamJKvIGBmZGFoYGZMQFpANauN0A</recordid><startdate>202207</startdate><enddate>202207</enddate><creator>許文馨(Wen-Hsin Hsu)</creator><creator>吳藺芝(Lin-Chih Wu)</creator><general>政治大學商學院會計系/財團法人李先庚會計文教基金會</general><scope>9RA</scope></search><sort><creationdate>202207</creationdate><title>經理人調節焦點與會計穩健性</title><author>許文馨(Wen-Hsin Hsu) ; 吳藺芝(Lin-Chih Wu)</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-hyweb_hyread_006281063</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>chi</language><creationdate>2022</creationdate><topic>Accounting conservatism</topic><topic>Prevention focus</topic><topic>Promotion focus</topic><topic>Regulatory focus</topic><topic>TSSCI</topic><topic>促進焦點</topic><topic>會計穩健</topic><topic>調節焦點</topic><topic>預防焦點</topic><toplevel>online_resources</toplevel><creatorcontrib>許文馨(Wen-Hsin Hsu)</creatorcontrib><creatorcontrib>吳藺芝(Lin-Chih Wu)</creatorcontrib><collection>HyRead台灣全文資料庫</collection><jtitle>會計評論</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>許文馨(Wen-Hsin Hsu)</au><au>吳藺芝(Lin-Chih Wu)</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>經理人調節焦點與會計穩健性</atitle><jtitle>會計評論</jtitle><date>2022-07</date><risdate>2022</risdate><spage>041</spage><epage>079</epage><pages>041-079</pages><issn>1018-1687</issn><abstract>Motivated by prior studies that examine the effect of managerial attributes on corporate policies and strategies, this study examines the relationship between CEOs’ regulatory focus and accounting conservatism as measured by asymmetric timeliness of earnings. According to regulatory focus theory (Crowe and Higgins 1997), people with promotion focus are more willing to take risks to seek achievement, whereas people with prevention focus are more conservative to avoid mistakes. We measure accounting conservatism using Basu’s (1997) model and C_Score (Khan and Watts 2009) and examine whether CEOs with the prevention focus are more conservative than CEOs with the promotion focus. We find that CEO’s prevention focus is positively associated with accounting conservatism, suggesting that CEOs with prevention focus are more risk-averse and have a higher tendency to be conservative than the other CEOs.</abstract><abstract>受先前研究管理者特質對公司政策和策略影響的研究的啟發，本研究討論經理人調節焦點與會計穩健性之間的關係，以盈餘反映市場壞消息比好消息更即時的不對稱來衡量會計穩健。根據調節焦點理論(Crowe and Higgins 1997)，經理人有促</abstract><cop>台灣</cop><pub>政治大學商學院會計系/財團法人李先庚會計文教基金會</pub></addata></record>
fulltext fulltext
identifier ISSN: 1018-1687
ispartof 會計評論, 2022-07, p.041-079
issn 1018-1687
language chi
recordid cdi_hyweb_hyread_00628106
source Business Source Ultimate【Trial: -2024/12/31】【Remote access available】
subjects Accounting conservatism
Prevention focus
Promotion focus
Regulatory focus
TSSCI
促進焦點
會計穩健
調節焦點
預防焦點
title 經理人調節焦點與會計穩健性
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-30T00%3A11%3A37IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-hyweb&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E7%B6%93%E7%90%86%E4%BA%BA%E8%AA%BF%E7%AF%80%E7%84%A6%E9%BB%9E%E8%88%87%E6%9C%83%E8%A8%88%E7%A9%A9%E5%81%A5%E6%80%A7&rft.jtitle=%E6%9C%83%E8%A8%88%E8%A9%95%E8%AB%96&rft.au=%E8%A8%B1%E6%96%87%E9%A6%A8(Wen-Hsin%20Hsu)&rft.date=2022-07&rft.spage=041&rft.epage=079&rft.pages=041-079&rft.issn=1018-1687&rft_id=info:doi/&rft_dat=%3Chyweb%3E00628106%3C/hyweb%3E%3Cgrp_id%3Ecdi_FETCH-hyweb_hyread_006281063%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true