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

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

Bibliographic Details
Published in:International Journal of Accounting V. 46, 1-4 (2011).
Main Author: Myojung Cho
Format: Article
Language:English
Subjects:
Earnings forecasting.
Earnings management.
Estimation bias.
Securities markets.