Work

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

Year: 2011

Type: article

Source: The International Journal of Accounting

DOI: 10.1016/j.intacc.2010.12.006

Authors: Myojung Cho, Young D. Hah, Oliver Kim

Institutions: Fordham University, Waseda University, University of Maryland, College Park

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W2086840158

FWCI: 2.261

Cites: 29

Cited by: 17

Related to: 10