CFO overconfidence and conditional accounting conservatism
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DOI: 10.1007/s11156-023-01188-7
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More about this item
Keywords
CFO overconfidence; Conditional accounting conservatism; Accounting information; Upper echelons theory; Overconfidence theory;All these keywords.
JEL classification:
- G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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