Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism

Motivated by a large literature on how firm-specific resources (such as leadership and management skills, strategies, organizational capabilities and intellectual properties) drive firm performance, we propose and find that heterogeneity in investor optimism regarding firm-specific attributes plays...

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Bibliographic Details
Authors: Hegde, Shantaram (Author) ; Zhou, Tingyu (Author)
Format: Electronic Article
Language:English
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Published: Springer 2019
In: Journal of business ethics
Year: 2019, Volume: 160, Issue: 2, Pages: 535-562
Further subjects:B Financial Reporting
B Investor optimism
B Market reactions
B Irregularity
B G10
B Accounting misconduct
B Earnings management
B G34
B G14
B G38
Online Access: Volltext (lizenzpflichtig)