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pro vyhledávání: '"Byung Hun Chung"'
Publikováno v:
SSRN Electronic Journal.
Autor:
Paul Hribar, Byung Hun Chung
Publikováno v:
The Accounting Review. 96:221-259
We use survival analysis techniques to examine whether overconfidence affects the likelihood and timeliness of goodwill impairments. We predict that overconfident CEOs have a lower likelihood of impairment in any firm-quarter, and take longer, on ave
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Autor:
Byung Hun Chung
Publikováno v:
SSRN Electronic Journal.
I examine whether differences in cultural dimensions of risk aversion and materialism lower accounting comparability between countries that require IFRS. I posit that certain cultural beliefs and values affect the estimates and judgements of those in