Keusch, Thomas; Bollen, Laury H.H.; Hassink, Harold F.D. - In: European Accounting Review 21 (2012) 3, pp. 623-648
Consistently, management's explanations of corporate performance in accounting narratives have been found to suffer from self-serving bias. Yet there is no unequivocal evidence as to whether this bias is the product of conscious efforts to manage the impressions of the audience or the result of...