Now showing items 1-2 of 2
Organizational psychological capital and financial reporting quality
(University of Wisconsin--Whitewater, 2020-12)
Based on organizational psychological capital theory, this study argues that organizational psychological capital, captured by four unique dimensions (optimism, hope, resilience, and self-efficacy), influence a firm’s ...
The impact of community social capital and trust on levels of accounting conservatism
(University of Wisconsin - Whitewater, 2021-08)
Accounting conservatism reflects the judgment and potential bias allowed per accrual-based accounting by choosing to disclose bad news ahead of holding a higher bar for reporting good news. Financial reporting aggressiveness ...