To blame or not to blame: Analysts' reactions to external explanations for poor financial performance

By Jan Barton, Molly Mercer. 2005

196 citations recorded by the source corpus.

Subfields: Accounting, Finance, General Decision Sciences

View Paper: https://www.semanticscholar.org/paper/72a14856f3623c8909ca40dc558afbe401a22afe

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Hun-Tong Tan
2. D. Merkl-Davies
3. E. Wang
4. Bo Zhou
5. Niamh M. Brennan
6. Afzalur Rashid

In Finance

1. Hun-Tong Tan
2. D. Merkl-Davies
3. E. Wang
4. Bo Zhou
5. Niamh M. Brennan

In General Decision Sciences

1. Hun-Tong Tan
2. D. Merkl-Davies
3. E. Wang
4. Bo Zhou
5. Niamh M. Brennan

Citations in the corpus

• Corporate Governance and Earnings Management: A Survey of Literature (2013, unknown): “…are more likely to manage earnings to meet investors’ expectations (Burgstahler and Eames, 1998; Kasznik, 1999; Degeorge, Patel, and Zeckhauser, 1999; Matsunaga and Park, 2001; Bartov, Givoly, and Hayn, 2002; Barton and Mercer, 2005; Das, Shroff, and Zhang, 2007; Chin, Chen, and Hsieh, 2009).”
• Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “…Only eight studies (all US) have effectively distinguished between these two competing schools [Lang and Lundholm, 2000]; [Frederickson and Miller, 2004]; [Barton and Mercer, 2005]; [Bowen et al., 2005]; [Johnson and Schwartz, 2005]; [Krische, 2005]; [Elliott, 2006]; [Matsumoto et al., 2006].”
• A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives (2011, background): “Some researchers have used experimental approaches to proxy shareholder reactions (Stanton et al., 2004; Barton and Mercer, 2005; Krische, 2005; Elliott, 2006).”
• How does readability influence investors' judgments? Consistency of benchmark performance matters (2015, background): “Barton and Mercer (2005) show that explanations in management disclosure lead to higher or lower analysts’ earnings judgments depending on whether the explanation is plausible.”
• Processing Fluency and Investors’ Reactions to Disclosure Readability (2012, unknown): “…of the manager, I focus on attitudes about managers’ credibility in order to be consistent with prior work in accounting (see e.g. Mercer 2005, Barton and Mercer 2005, Venkataraman 2008, Clor-Proell 2009, Rupar 2010, and Koonce and Lipe 2010).5 H3 focuses on evaluations of management…”