The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship

We conduct a laboratory experiment to examine investors’ assessments of managers’ stewardship. We provide evidence that investors tend to attribute external (i.e., non-manager-related) causes of firm performance to managers’ performance. We predict and find that fair value information enables invest...

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Veröffentlicht in:	Accounting, organizations and society organizations and society, 2015-10, Vol.46, p.100-114
Hauptverfasser:	Anderson, Spencer B., Brown, Jason L., Hodder, Leslie, Hopkins, Patrick E.
Format:	Artikel
Sprache:	eng
Schlagworte:	Amortization Attribution theory Comparability Cost accounting Experimental market Fair value Financial statements Investors Stewardship Studies Transparency Valuation methods
Online-Zugang:	Volltext
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