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Review of Accounting and Finance (2024) 23 (3): 419–446.
Published: 01 March 2024
... Licensed re-use rights only Firm performance Management horizon Myopia Hyperopia Investment efficiency Cartesian plane Management horizon captures the time over which managers plan, set goals and make decisions for their firms (Kalyta, 2009). It can range from short-term (myopia) to long...

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