Earnings management is found to be driven by different managerial incentives. Previous studies have identified that executive compensation contracts create incentives for earnings management. The agency theory and the positive accounting theory provide explanations for contract-driven earnings management. This study links the agency theory and the positive accounting theory and reviews the earl...

Günümüzde robot teknolojisinin kullanımı, endüstri ve iş ortamında değişimlere neden olmuştur. Kurumsal Kaynak Planlamasının (ERP), ortaya çıkardığı Robot Süreç Otomasyonu (RPA), bilgisayarların yardımıyla insan faaliyetlerini taklit edebilen bir yazılımdır. Çalışmanın amacı muhasebe bilgi sistemi (MBS) açısından RPA’nın mevcut durumunu inceleyerek Muhasebe sistemlerindeki teknolojik gelişmeler...

The concept of common knowledge concerning higher orders of knowledge has seen exciting new developments in the fields of philosophy, game theory, statistics, economics and cognitive science in the recent decades. Even though information lies at the heart of accounting and capital markets research, these new developments have remained at the periphery of these fields. Common knowledge thinking ...

This paper studies whether managers use investor information they learn from the stock market when making forward-looking disclosures. Using annual management earnings forecasts from 1996 to 2010, I find that the association between forecast revisions and stock price changes over the revision periods is stronger when there is more informed trading. Further, the effect of investor information on...