Management earnings forecasts bias, internal control, and stock price crash risk : new evidence from China
Year of publication: |
2023
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Authors: | Gong, Yifei ; Xia, Yanchun ; Xia, Xuehua ; Wang, Yan |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 59.2023, 8, p. 2331-2343
|
Subject: | crash risk | internal control | Management earnings forecasts | optimistic bias | Internes Kontrollsystem | Internal control | China | Börsenkurs | Share price | Prognose | Forecast | Finanzkrise | Financial crisis | Unternehmenspublizität | Corporate disclosure | Risiko | Risk | Bilanzpolitik | Accounting policy | Systematischer Fehler | Bias |
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