Does accounting conservatism mitigate the shortcomings of CEO overconfidence?
Year of publication: |
November 2017
|
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Authors: | Hsu, Charles ; Novoselov, Kirill E. ; Wang, Rencheng |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 6, p. 77-101
|
Subject: | accounting conservatism | overconfidence | performance | real options | exploration | Rechnungswesen | Accounting | Führungskräfte | Managers | Realoptionsansatz | Real options analysis | Bilanzpolitik | Accounting policy | Vertrauen | Confidence | Konservatismus | Conservatism |
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