Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses
Year of publication: |
2011
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Authors: | Cho, Myojung ; Hah, Young D. ; Kim, Oliver |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 46.2011, 1, p. 79-101
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Subject: | Aktiengesellschaft | Listed company | Gewinn | Profit | Prognoseverfahren | Forecasting model | Verlust | Loss | Bilanzpolitik | Accounting policy | Japan |
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