Managerial myopia and the unintended real consequences of conditional conservatism
Byung Hun Chung, Daniel W. Collins, Jane Z. Song
| Year of publication: |
2023
|
|---|---|
| Authors: | Chung, Byung Hun ; Collins, Daniel W. ; Song, Jane Z. |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 50.2023, 5/6, p. 1060-1097
|
| Subject: | capital market pressure | conditional conservatism | future returns | managerial compensation | myopia | real earnings management | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Managervergütung | Executive compensation | Führungskräfte | Managers |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12675 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014304138