Essays on the role of managerial type in financial reporting

Y. Jia

Research output: ThesisDoctoral Thesis

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In this dissertation, I combine two methodologies to venture a first attempt to explore the effect of managerial type on accounting quality. In an experimental study, I show that incentive compensation and social context (i.e., the behavior of other managers in the firm) are associated with how truthfully managers report their performance. I also document the effect of gender and social value orientation (i.e., how much the manager cares about others); both of these variables can be thought of as capturing managerial type. In two large-scale archival studies, I instrument for managerial type by identifying managers accused of illegal compensation practices. I then compare the reporting behavior of these managers with those of other firms, while controlling for differences in economic fundamentals between the firms. Together these studies provide strong evidence that managerial type influences financial statement quality.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Tilburg University
  • van Lent, Laurence, Promotor
  • Cardinaels, Eddy, Co-promotor
Award date16 Dec 2008
Place of PublicationTilburg
Print ISBNs9789056682309
Publication statusPublished - 2008


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