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earnings management Management’s Earnings Justification and
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CorporateGovernance:AnInternationalReview,2013,21(1):93–115
ManagementsEarningsJusti?cationandEarningsManagementunderDifferentInstitutionalRegimes
WalterAerts*,PengCheng,andAnnTarca
ABSTRACT
ManuscriptType:EmpiricalResearchQuestion/Issue:Thisstudyexamineswhetheraccrualsearningsmanagementisassociatedwithmanagers?explanationsofperformanceprovidedinnarrativereportsaccompanyingthe?nancialstatementsinaninternationalsettingthatcoversvoluntaryandmandatoryinstitutionalenvironmentsformanagementcommentary(MC)reporting.Differencesininstitutionalenvironmentaretheorizedashavingaprofoundimpactontherelativeadequacyofdifferentexplanationtypesinmitigatingearningsmanagementconcerns.ResearchFindings/Insights:Basedon162companiesfromfourcountries(theUnitedKingdom,Australia,theUnitedStates,andCanada),thestudyreportsaclosealignmentoftheuseofearningsexplanationsandthestrengthanddirectionofaccrualsmanagement.Theresultsindicatethatexplanationtypesigni?cantlyaffectstheassociationbetweenperformanceexplanationsandaccrualsmanagementandthatthiseffectbecomesmorepronouncedinamandatoryinstitutionalregimewhereexpectedregulatoryandlitigationcostsarehigher.Theoretical/AcademicImplications:Theresultsindicatethatthemandatorysettingfornarrativereporting(UnitedStatesandCanada)affectsthetypeofexplanationperceivedbymanagerstobemoreeffectiveinmitigatingpotentialconcernsaboutearningsmanagement.Inamandatorysetting,themorecostlycausalexplanationsaremorelikelytobeusedbycompaniesthatareengagedinupwardsearningsmanagement.Practitioner/PolicyImplications:Regulatorshavedebatedabouthowtopromoteusefuldisclosureinmanagementcom-mentaryreports.Theyhavepointedtotheneedformoremeaningfulcausalexplanations.Our?ndingsarerelevanttothedebateastheyshowthatmorescrutinyviaamandatoryreportingregime(withassociatedhigherexpectedlitigationandregulatorycosts)isasettingthatencouragesprovision
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