CFO overconfidence and conditional accounting conservatism
Lu Qiao, Emmanuel Adegbite, Tam Huy Nguyen
| Year of publication: |
2024
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| Authors: | Qiao, Lu ; Adegbite, Emmanuel ; Tam Huy Nguyen |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 62.2024, 1, p. 1-37
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| Subject: | Accounting information | CFO overconfidence | Conditional accounting conservatism | Overconfidence theory | Upper echelons theory | Rechnungswesen | Accounting | Führungskräfte | Managers | Vertrauen | Confidence | Finanzmanager | Financial managers | Prinzipal-Agent-Theorie | Agency theory | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-023-01188-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014502944