Financial reporting discretion, managerial myopia, and investment efficiency
Year of publication: |
2022
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Authors: | Jiang, Xu ; Xin, Baohua |
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. 97.2022, 2, p. 291-316
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Subject: | financial disclosure | reporting discretion | earnings management | managerial myopia | real effects | Bilanzpolitik | Accounting policy | Führungskräfte | Managers | Investitionsentscheidung | Investment decision | Theorie | Theory |
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