Management control systems and real earnings management: Effects on firm performance

被引：17

作者：

Osma, Beatriz Garcia ^{[1
]}

Gomez-Conde, Jacobo ^{[2
,4
]}

Lopez-Valeiras, Ernesto ^{[3
]}

机构：

[1] Univ Carlos III Madrid, Dept Econ Empresa, Madrid, Spain

[2] Univ Autonoma Madrid, Dept Contabilidad, Madrid, Spain

[3] Univ Vigo, Dept Econ Financeira & Contabilidade, ECOBAS, Orense, Spain

[4] Univ Autonoma Madrid, Dept Contabilidad, Fco Tomas & Valiente 5, Madrid 28049, Spain

来源：

MANAGEMENT ACCOUNTING RESEARCH | 2022年 / 55卷

关键词：

Real earnings management; Accruals earnings management; Management control systems; Interactive use; Levers of control; Performance; EMPIRICAL-ANALYSIS; INSTITUTIONAL INVESTORS; ACTIVITIES MANIPULATION; VOLUNTARY DISCLOSURE; CORPORATE GOVERNANCE; INTERACTIVE USE; SIMONS LEVERS; CEO TURNOVER; STRATEGY; INNOVATION;

D O I：

10.1016/j.mar.2021.100781

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine an unexplored side of management control systems (MCS): their links with real earnings management. We propose that interactive use of MCS supports management in identifying, evaluating, selecting, and implementing real actions that conceptually would be classified as real earnings management (REM). Interactive MCS use is predicted to enhance managerial REM actions that retain the focus of the organization on its strategic objectives, leading to higher future performance. We test our research model empirically with survey and archival data. The results support our predictions. Finally, we explore the role of other levers of control.

引用

页数：22

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