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  1. Welcome to the Gray Zone: Shades of Honesty and Earnings Management.Pascale Lapointe-Antunes, Kevin Veenstra, Kareen Brown & Heather Li - 2021 - Journal of Business Ethics 177 (1):125-149.
    We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs perceived to be less honest engage in higher levels of accruals earnings management and real earnings management. The beneficial impact of perceived honesty on earnings quality is most pronounced when both the CFO and the CEO are perceived to be more honest. Findings are consistent with our conjecture (...)
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  • The Effect of Abusive Supervision on Employees’ Work Procrastination Behavior.Qi He, Mengyun Wu, Wenhao Wu & Jingtao Fu - 2021 - Frontiers in Psychology 12.
    Work procrastination is a retreat behavior associated with negative cognitive experience and it results in great losses to individual as well as organizational development. Understanding the antecedents of employees’ work procrastination behavior contributes to lower frequency of its occurrence. This research builds a dual-moderated mediation model from the perspective of cognitive appraisal theory and explored work procrastination behavior of employees subjected to abusive supervision. With 378 valid returned questionnaires, data collected from 32 companies in Beijing, Shanghai, Tianjin, and Chongqing supports (...)
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