Managerial myopia and the unintended real consequences of conditional conservatism
Year of publication: |
2023
|
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Authors: | Chung, Byung Hun ; Collins, Daniel W. ; Song, Jane Z. |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 5/6, p. 1060-1097
|
Subject: | capital market pressure | conditional conservatism | future returns | managerial compensation | myopia | real earnings management | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Schätzung | Estimation |
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