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Social capital and managerial decisions on financial reporting and risk-taking
Başlık:
Social capital and managerial decisions on financial reporting and risk-taking
Yazar:
Li, Jiayan, author.
ISBN:
9780438006591
Yazar Ek Girişi:
Fiziksel Tanımlama:
1 electronic resource (116 pages)
Genel Not:
Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Advisors: Khondkar Karim.
Özet:
Prior studies examined the impact of social capital on economic transactions and outcomes using Williamson's (2000) four-level social capital analysis model and found meaningful results. Societal-level social capital measures the strength of mutual trust and density of social network within a society for United States counties. Extending this line of research, I test the role of societal-level social capital on firms' financial reporting such as on conditional accounting conservatism, earnings management by classification shifting, and risk-taking behaviors, with the sample spanning years 1997 to 2009. I find that firms that are headquartered in United States counties with high level of social capital display higher level of conservatism, engage less in earnings management through shifting income components' classifications, and exhibit lower degrees of risk exposure, as reflected in lower variances of returns or returns on assets (ROA), lower investment level, and engage in fewer abnormal R&D activities. These results indicate that social capital affects firms accounting property, financial reporting behaviors and corporate decision making. These findings are robust to alternative measure of social capital and different samples. This study contributes to the emerging literature on the influence of social capital in the arena of accounting and finance.
Keywords: Social Capital; Accounting Conservatism; Classification Shifting; Risk-Taking.
Notlar:
School code: 0111
Konu Başlığı:
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
---|---|---|---|
XX(683997.1) | 683997-1001 | Proquest E-Tez Koleksiyonu | Arıyor... |
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