Nikolaj Kirkeby Niebuhr

Aarhus University - Department of Economics and Business Economics

Fuglesangs Allé 4

Aarhus V, 8210

Denmark

SCHOLARLY PAPERS

4

DOWNLOADS

200

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Restatements, Managerial Learning, and Optimal Reporting Bias

Number of pages: 39 Posted: 31 Dec 2019
Marie Herly and Nikolaj Kirkeby Niebuhr
Department of Economics and Business Economics, Aarhus University and Aarhus University - Department of Economics and Business Economics
Downloads 66 (420,397)

Abstract:

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Restatements, Managerial Learning, Reporting Bias, Fraud, Accounting Regulation, Incentives, Signaling, Disclosure, Reporting, Earnings Quality

2.

Loss Aversion and the Zero-Earnings Discontinuity

Number of pages: 46 Posted: 08 Dec 2019
Leonidas Enrique de la Rosa and Nikolaj Kirkeby Niebuhr
Aarhus University - Department of Economics and Business Economics and Aarhus University - Department of Economics and Business Economics
Downloads 51 (475,076)

Abstract:

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Discontinuity, Loss Aversion, Reporting, Signaling

3.

Manipulation and Obfuscation of the Financial Report

Number of pages: 32 Posted: 22 Jun 2020 Last Revised: 06 Jan 2021
Nikolaj Kirkeby Niebuhr
Aarhus University - Department of Economics and Business Economics
Downloads 44 (505,004)

Abstract:

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Extrapolation, Earnings Management, Price Efficiency, Financial Reporting, Bounded Rationality

4.

Managerial Overconfidence and Self-Reported Success

Number of pages: 47 Posted: 03 Feb 2020
Nikolaj Kirkeby Niebuhr
Aarhus University - Department of Economics and Business Economics
Downloads 39 (528,392)

Abstract:

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Overconfidence; Moral hazard; Communication; Disclosure