Prior studies (e.g., [McNichols and O'Brien, 1997] and [Diether et al., 2002]) find that analysts are less willing to disclose unfavorable earnings forecasts than to disclose favorable forecasts, and this tendency induces an optimistic bias in disclosed forecasts that increases with the degree...

The purpose of this book is to offer a more systematic and structured treatment of the research on accounting based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial...

Purpose: The study aims to examine a discrepant industrial case that demonstrates how to achieve economies of scale with additive manufacturing (AM), thereby expanding the scope of AM beyond high-variety, customised production contexts. Design/methodology/approach: Abductive reasoning is...