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首页> 外文期刊>Journal of information systems >Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation
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Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation

机译：报告频率和演示格式：检测真实活动操纵

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摘要

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 results of our study suggest that more frequent financial reporting has the potential to improve RAM detection by disclosing trends that are suggestive of RAM. Moreover, results indicate that graphical representation reduces the cognitive effort required to process a larger number of data points generated by more frequent reporting and thus provides a better cognitive fit than tabular representation. As a result, the combination of more frequent reporting and graphical support together may assist financial statement users in detecting certain types of RAM.
机译：随着管理层越来越多地通过实际活动操纵（RAM）管理收入，RAM检测已成为一个重要的问题。本研究调查报告频率和演示格式在检测与销售相关的RAM中的作用。根据与7​​7位经验丰富的财务分析师进行的在线实验的结果，我们发现，当财务分析师借助图形显示时，更频繁的财务报告可以显着改善与销售相关的RAM检测。我们的研究结果表明，更频繁的财务报告可能会通过揭示暗示RAM的趋势来改善RAM检测。此外，结果表明，图形表示减少了处理由更频繁的报告生成的大量数据点所需的认知工作，因此比表格表示提供了更好的认知适应性。结果，更频繁的报告和图形支持的组合可以帮助财务报表用户检测某些类型的RAM。

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