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Keywords: Managerial opportunism
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (4): 517–544.
Published: 01 August 2020
...@fullerton.edu 16 08 2019 02 01 2020 19 05 2020 04 07 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Repurchase Managerial opportunism Management forecasts Securities litigation This study examines management...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 545–570.
Published: 31 October 2018
.../revenue predictability, and smoothness. Findings The empirical results suggest that lifting the objective-price constraint in revenue recognition improves earnings and revenue value relevance for positive earnings and that the effect of information usefulness dominates that of managerial opportunism...
