Research Seminars

Ethics, Performance Measure Choice, and Accounting Manipulation

Speaker: Laurence VAN LENT
Tilburg University

17 February 2012 - HEC Room H004 - From 2:00pm to 4:00pm

We examine whether embedding ethical values within the ‘fiber’ of the firm influences performance measure choices and whether accounting manipulation is more or less severe depending on these ethical values. Based on a sample of 550 managers our findings show that ethical values prevalent in a work unit affect performance measure choice, namely ethical values that “focus on self” increase the use of costly aggregated performance measures that capture the joint performance of multiple work units to promote between-unit cooperation. We estimate that the effect of ethical values on the use of aggregate measures is almost twice as large as the effect of within-firm interdependencies, which have been considered the main determinant of their use in prior literature. We also demonstrate that an ethical work climate with a lower “focus on self” reduces the incidence of accounting manipulation

Finance

Speaker: Xavier Gabaix

13 June 2019 - T104 - From 2:00 pm to 3:15 pm


Finance

Speaker: Adriano Rampini

23 May 2019 - T105 - From 2:00 pm to 3:15 pm


Finance

Speaker: Luke Taylor

16 May 2019 - T105 - From 2:00 pm to 3:15 pm


Finance

Speaker: Jessica Jeffers

18 April 2019 - T104 - From 2:00 pm to 3:15 pm


Finance

Speaker: Emil Verner

4 April 2019 - T104 - From 2:00 pm to 3:15 pm


Finance

Speaker: Niels Gormsen

28 March 2019 - T104 - From 2:00 pm to 3:15 pm


Finance

Speaker: Ramona Dagostino

14 March 2019 - T104 - From 2:00 pm to 3:15 pm


title : TBA

Economics & Decision Sciences

Speaker: Harry Di Pei
Northwestern

12 February 2019


title : TBA

Economics & Decision Sciences

Speaker: François Geerolf
UCLA

18 December 2018


title : TBA

Economics & Decision Sciences

Speaker: Marko Tervio
Aalto

13 December 2018



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