Disclosure strategies for management earnings forecasts : the role of managerial compensation structures, overoptimism, and effort
Hao-Chang Sung, Shirley J. Ho
| Year of publication: |
2023
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|---|---|
| Authors: | Sung, Hao-Chang ; Ho, Shirley J. |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 19.2023, 1, p. 1-27
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| Subject: | Compensation structures | Disclosure framing | Management earnings forecasts | Managerial overoptimism | Führungskräfte | Managers | Unternehmenspublizität | Corporate disclosure | Managervergütung | Executive compensation | Prognose | Forecast | Vergütungssystem | Compensation system | Gewinnermittlung | Profit determination | Gewinn | Profit | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2023.100351 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014301908