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Keywords: Managerial myopia
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Journal Articles
Journal of Accounting Literature 1–32.
Published: 24 November 2025
... tests reveal that managerial myopia weakens the role of smart supply chains in mitigating corporate climate reputation risk, while the strength of climate policies enhances this effect. Originality/value This research provides valuable insights for companies participating in climate governance...
Journal Articles
Journal of Accounting Literature (2025)
Published: 13 March 2025
... developed by Bharath and Shumway (2008). Textual analysis and machine learning techniques are used to construct the index of managerial myopia. We conduct ordinary least squares regression and employ a large sample of 33,164 firm-year observations from Chinese A-share listed firms spanning the years 2001...

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