| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP9880 |
| DP9880 How effective are social norm interventions? Evidence from a laboratory experiment on managerial honesty | |
| Rajna Gibson Brandon; Alexander F. Wagner; Carmen Tanner | |
| 发表日期 | 2014-03-09 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Social norms can act as safeguards against corporate misconduct, but can also foster undesirable behavior. We conduct a laboratory experiment where we expose participants (in the role of CEOs) to social norms approving or disapproving of earnings management. There are systematic differences among individuals' reactions to the situational pressure. Specifically, individuals with strong preferences for truthfulness react less to both kinds of social norms. Self-signaling provides a convincing explanation of individual behavior. These findings have implications for the empirical analysis of managerial behavior and for the use of social norms as steering tools for corporate governance. |
| 主题 | Financial Economics ; Labour Economics |
| 关键词 | Crowding-out Honesty Conformity Self-signaling Situational social norms |
| URL | https://cepr.org/publications/dp9880 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/538714 |
| 推荐引用方式 GB/T 7714 | Rajna Gibson Brandon,Alexander F. Wagner,Carmen Tanner. DP9880 How effective are social norm interventions? Evidence from a laboratory experiment on managerial honesty. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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