Fengchun Tang
Virginia Commonwealth University
Data miningPsychologyData sciencePerceptionPresentationEarningsCognitive fitCognitive effortTabular representationComputer scienceProcess (engineering)Applied psychology
2Publications
1H-index
6Citations
Publications 2
Newest
#1Fengchun TangH-Index: 1
Last. Sandra J. Cereola (JMU: James Madison University)H-Index: 6
view all 3 authors...
Source
#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...
Source
This website uses cookies.
We use cookies to improve your online experience. By continuing to use our website we assume you agree to the placement of these cookies.
To learn more, you can find in our Privacy Policy.