Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Sebastian Lebert"'
Publikováno v:
Journal of Business Finance & Accounting
Since stakeholders tend to fall prey to the left-digit bias when processing the information from financial statements, managers have an incentive to report performance measures that meet those thresholds that investors regard as critical. If the actu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::71f0309d34d034cb5d19eadbffcbe82f
https://doi.org/10.1111/jbfa.12494
https://doi.org/10.1111/jbfa.12494
Publikováno v:
SSRN Electronic Journal.
To the extent that cognitive thresholds are relevant in the investors’ decision process, managers have an incentive to report earnings that exceed the given critical value. If the net income is below this threshold, managers might simply use accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d69b21ec2f60344b24c333d5cc8937c7
https://doi.org/10.2139/ssrn.2882741
https://doi.org/10.2139/ssrn.2882741