The effect of overvaluation on investment and accruals : the role of information
Year of publication: |
September 2016
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Authors: | Hu, Shing-yang ; Lin, Yueh-hsiang ; Lai, Christine W. |
Published in: |
Journal of empirical finance. - Amsterdam [u.a.] : Elsevier, ISSN 0927-5398, ZDB-ID 1158263-7. - Vol. 38.2016, Part A, p. 181-201
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Subject: | Accrual | Earnings management | Capital investment | Misvaluation | Information | Governance | Bilanzpolitik | Accounting policy | Rückstellung | Rechnungsabgrenzung | Accruals and deferrals | Investition | Investment | Informationswert | Information value |
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