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Accounting policy 1 Accounting valuation 1 Anlageverhalten 1 Behavioral economics 1 Behavioural finance 1 Bilanzielle Bewertung 1 Bilanzpolitik 1 Conservatism 1 Emotion 1 Financial market 1 Finanzmarkt 1 Konservatismus 1 Portfolio selection 1 Portfolio-Management 1 Theorie 1 Theory 1 Verhaltensökonomik 1 asset impairment 1 asset write-offs 1 asymmetric timely loss recognition 1 behavioral bias 1 capital markets 1 conditional conservatism 1 investor sentiment 1 manager optimism 1 manager overconfidence 1 manager sentiment 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Collins, Daniel W. 1 Nguyen, Nhat Q. 1 Tri Tri Nguyen 1
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Journal of business finance & accounting : JBFA 1
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Manager sentiment and conditional conservatism
Collins, Daniel W.; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370
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