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dc.contributor.authorAsay, Hamiltonen_US
dc.date.accessioned2013-09-05T15:56:44Z
dc.date.available2018-05-27T06:01:19Z
dc.date.issued2013-05-26en_US
dc.identifier.otherbibid: 8267209
dc.identifier.urihttps://hdl.handle.net/1813/34012
dc.description.abstractRecent work in accounting suggests managerial optimism can lead managers to escalate income-increasing earnings management. In this paper, I examine how a fundamental attribute of the earnings management setting - the amount of time between the earnings management decision and the future reversal - serves as one potential source of managerial optimism. I conduct two experiments to test whether the amount of time between the earnings management decision and the future reversal systematically induces optimism and increases participants' propensity to engage in behavior that is analogous to accruals-based and real earnings management, holding constant incentives, innate optimism, agency frictions, and the information environment. My results indicate that the time between the earnings management decision and the future reversal could increase both forms of earnings management by leading managers to overestimate their ability to compensate for current-period earnings management through strong future performance.en_US
dc.language.isoen_USen_US
dc.subjectEarnings Managementen_US
dc.subjectOptimismen_US
dc.titleHorizon-Induced Optimism As A Gateway To Earnings Managementen_US
dc.typedissertation or thesisen_US
thesis.degree.disciplineManagement
thesis.degree.grantorCornell Universityen_US
thesis.degree.levelDoctor of Philosophy
thesis.degree.namePh. D., Management
dc.contributor.coChairLibby, Roberten_US
dc.contributor.coChairNelson, Mark W.en_US
dc.contributor.committeeMemberHooker, Giles J.en_US
dc.contributor.committeeMemberRusso, J. Edwarden_US


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