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Keywords: optimistic expectations
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Journal Articles
The Accounting Review (2023) 98 (5): 429–454.
Published: 01 September 2023
... and judgments. JEL Classifications: M41; D91; G41; G31. 22 11 2021 01 12 2022 14 12 2022 2023 corporate investments inventories financial misreporting management forecasts optimistic expectations motivated reasoning The authors thank Clifton Green, Inder Khurana...