Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:38:52am WEST
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Daily Overview |
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F10: Tax Avoidance: Earnings Management and Firm Behaviour Location: Room 110 (Francesinhas 1) | |
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Self-Reported Earnings Management Practices: Experimental Evidence from Private Firms University of Mannheim, Germany While prior research infers private firms’ reporting incentives from observed financial statements and institutional settings, we provide direct experimental evidence from managers on their firms’ earnings management (EM) practice and the motivations associated with it. We conduct a large-scale online survey experiment among German private firms and randomly assign participants to a direct question, an indirect question, or a list experiment designed to protect respondent privacy. On average, 20 percent of respondents report engaging in accrual-based EM, and the prevalence estimates are statistically indistinguishable between direct questioning and the list experiment. However, relative to the list experiment, managers directly asked are less likely to report potentially sensitive motives, such as securing better credit terms or influencing perceptions of business partners. No comparable difference emerges for tax-related motives. These findings suggest that private-firm managers are willing to acknowledge EM but selectively report certain motivations associated with it.
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