Manager sentiment and conditional conservatism
Daniel W. Collins, Nhat Q. Nguyen, Tri T. Nguyen
| Year of publication: |
2024
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|---|---|
| Authors: | Collins, Daniel W. ; Nguyen, Nhat Q. ; Tri Tri Nguyen |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 9/10, p. 2336-2370
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| Subject: | asset impairment | asset write-offs | asymmetric timely loss recognition | behavioral bias | capital markets | conditional conservatism | investor sentiment | manager optimism | manager overconfidence | manager sentiment | Anlageverhalten | Behavioural finance | Bilanzpolitik | Accounting policy | Portfolio-Management | Portfolio selection | Finanzmarkt | Financial market | Emotion | Verhaltensökonomik | Behavioral economics | Konservatismus | Conservatism | Theorie | Theory | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12780 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015127455