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Serving as a Backup Plan: Accounting...

Liu, Kun.

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Serving as a Backup Plan: Accounting Reserves and Their Impact on Managerial Risk-taking.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Serving as a Backup Plan: Accounting Reserves and Their Impact on Managerial Risk-taking./
作者:	Liu, Kun.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
面頁冊數:	54 p.
附註:	Source: Dissertations Abstracts International, Volume: 82-01, Section: A.
Contained By:	Dissertations Abstracts International82-01A.
標題:	Accounting. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27828443
ISBN:	9798662435438

Serving as a Backup Plan: Accounting Reserves and Their Impact on Managerial Risk-taking.
Liu, Kun.

Serving as a Backup Plan: Accounting Reserves and Their Impact on Managerial Risk-taking. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 54 p.

Source: Dissertations Abstracts International, Volume: 82-01, Section: A.

Thesis (Ph.D.)--University of South Carolina, 2020.

This item must not be sold to any third party vendors.

This study examines how accounting reserves influence firms' internal decisions. In particular, this study investigates whether and how reserves currently reported in a firm's balance sheet affect managerial risk-taking in the making of capital investment decisions. The experimental results show that firm managers are more likely to take risks in the making of capital investment decisions when the amount of reserves is large compared with when it is small. Additionally, the amount of reserves influences managerial risk-taking through sequentially influencing managers' perceived risks of missing relevant earnings targets and managers' perceived risks of investing in risky capital investment options. These findings contribute to the accounting literature and they have implications for firm managers by providing evidence regarding the real economic consequences of exercising accounting discretion.

ISBN: 9798662435438Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Backup plan

Serving as a Backup Plan: Accounting Reserves and Their Impact on Managerial Risk-taking.
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300 $a 54 p.
500 $a Source: Dissertations Abstracts International, Volume: 82-01, Section: A.
500 $a Advisor: Jackson, Scott;Harris, Ling.
502 $a Thesis (Ph.D.)--University of South Carolina, 2020.
506 $a This item must not be sold to any third party vendors.
520 $a This study examines how accounting reserves influence firms' internal decisions. In particular, this study investigates whether and how reserves currently reported in a firm's balance sheet affect managerial risk-taking in the making of capital investment decisions. The experimental results show that firm managers are more likely to take risks in the making of capital investment decisions when the amount of reserves is large compared with when it is small. Additionally, the amount of reserves influences managerial risk-taking through sequentially influencing managers' perceived risks of missing relevant earnings targets and managers' perceived risks of investing in risky capital investment options. These findings contribute to the accounting literature and they have implications for firm managers by providing evidence regarding the real economic consequences of exercising accounting discretion.
590 $a School code: 0202.
650 4 $a Accounting. $3 557516
653 $a Backup plan
653 $a Accounting reserves
653 $a Managerial risk-taking
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710 2 $a University of South Carolina. $b Business Administration. $3 1057417
773 0 $t Dissertations Abstracts International $g 82-01A.
790 $a 0202
791 $a Ph.D.
792 $a 2020
793 $a English
856 4 0 $u https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27828443