Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses.

Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses.

Detalles Bibliográficos
Publicado en:International Journal of Accounting V. 46, 1-4 (2011).
Autor Principal: Myojung Cho
Formato: Artigo
Idioma:English
Subjects:
Earnings forecasting.
Earnings management.
Estimation bias.
Securities markets.