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Florian Eugster
Title
Prof. Dr.
Last Name
Eugster
First name
Florian
Email
florian.eugster@unisg.ch
ORCID
Phone
+41 71 224 7430
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PublicationEarning investor trust: The role of past earnings management( 2021)Wagner, Alexander F.Does earnings management, even though legal, hinder investor trust in reported earnings? Or do investors regard earnings management as a way for firms to convey private information, or simply as a neutral feature of financial reporting? We find that past abstinence from earnings management increases investor responses to future earnings surprises. Importantly, this effect occurs in industries where investor trust has recently been violated, and where managers would in the past have had incentives and opportunities to misrepresent earnings. Overall, investors seem to interpret the extent to which management resists temptations for misreporting as a “litmus test” of trustworthiness.Type: journal articleJournal: Journal of Business Finance & AccountingVolume: 48Issue: 1-2
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PublicationValue reporting and firm performance( 2020)Wagner, Alexander F.Type: journal articleJournal: Journal of International Accounting, Auditing and TaxationVolume: 40