Nudge: Pushing earnings management away
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2023.214068Keywords:
Nudges, Earnings management, Accounting professionalsAbstract
This research aimed to verify the effects of using nudges in reduction of earnings management. The study was classified as a between-subjects experiment. The sample consisted of 40 accountants. Descriptive statistics, Analysis of Variance, Structural Equation Model, and mean tests were used for data analysis and interpretation. The results revealed three main findings, as support for the developed hypotheses. First, the level of earnings management by accounting professionals is lower in the presence of nudges than in their absence; second, the level of earnings management by accounting professionals is lower in the presence of an injunctive nudge issued by the leader than in its absence; and third, there is no difference in the level of earnings management by accounting professionals when the descriptive nudge is issued by the leader, compared to the absence of it.
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