Fengchun Tang
Virginia Commonwealth University
Data miningPsychologyData sciencePerceptionPresentationEarningsCognitive fitCognitive effortTabular representationComputer scienceProcess (engineering)Applied psychology
Publications 2
#1Fengchun TangH-Index: 1
Last. Sandra J. Cereola (JMU: James Madison University)H-Index: 6
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#1Fengchun Tang (VCU: Virginia Commonwealth University)H-Index: 1
#2Christopher Kevin Eller (ASU: Appalachian State University)H-Index: 1
Last. Benson Wier (VCU: Virginia Commonwealth University)H-Index: 18
view all 3 authors...
ABSTRACT: As management increasingly manages earnings through real activities manipulation (RAM), RAM detection has become an important issue. This study investigates the role of reporting frequency and presentation format in detecting sales-related RAM. Based on the results of an online experiment with 77 experienced financial analysts, we find that more frequent financial reporting significantly improves sales-related RAM detection when financial analysts are aided with graphical displays. The...
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