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Is Tone at the Top Associated with Financial Reporting Aggressiveness?

Journal of business ethics, 2015-01, Vol.126 (1), p.3-19 [Peer Reviewed Journal]

Springer Science+Business Media 2015 ;Springer Science+Business Media Dordrecht 2013 ;Springer Science+Business Media Dordrecht 2015 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1994-6 ;CODEN: JBUEDJ

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Title:
Is Tone at the Top Associated with Financial Reporting Aggressiveness?
Author: Patelli, Lorenzo ; Pedrini, Matteo
Subjects: Accounting ; Accounting procedures ; Aggressiveness ; Annual reports ; Associations ; Auditing ; Boards of directors ; Business and Management ; Business communications ; Business Ethics ; Chief executive officers ; Corporate governance ; Determinants ; Directors ; Education ; Ethics ; Executives ; Financial reporting ; Hypotheses ; Language ; Languages ; Leadership ; Management ; Narratives ; Philosophy ; Quality of Life Research ; Regression analysis ; Stockholders ; Surveillance ; SYMPOSIUM PAPERS AND DISCUSSANT COMMENTS
Is Part Of: Journal of business ethics, 2015-01, Vol.126 (1), p.3-19
Description: The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer (CEO) enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices.
Publisher: Dordrecht: Springer
Language: English
Identifier: ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-013-1994-6
CODEN: JBUEDJ
Source: ProQuest One Psychology
AUTh Library subscriptions: ProQuest Central

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Is Tone at the Top Associated with Financial Reporting Aggressiveness?

Springer Science+Business Media 2015 ;Springer Science+Business Media Dordrecht 2013 ;Springer Science+Business Media Dordrecht 2015 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-013-1994-6 ;CODEN: JBUEDJ

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