The role of accounting conservativism in management forecast bias
Year of publication: |
2012
|
---|---|
Authors: | Sun, Yan ; Xu, Weihong |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 8.2012, 2, p. 64-77
|
Subject: | Rechnungswesen | Accounting | Systematischer Fehler | Bias | Unternehmenspublizität | Corporate disclosure | Prognose | Forecast | Führungskräfte | Managers |
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