Fuglesangs Allé 4
Aarhus V, 8210
Denmark
Aarhus University - Department of Economics and Business Economics
Discretionary Disclosure, Managerial Overoptimism, Mispricing, Sentiment, Certification, Assurance Engagements
overconfidence, earnings management, moral hazard, heterogeneous beliefs, financial reporting JEL Classification: D86, G40, M41
Restatements, Managerial Learning, Reporting Bias, Fraud, Accounting Regulation, Incentives, Signaling, Disclosure, Reporting, Earnings Quality
heterogeneous beliefs, moral hazard, overconfidence JEL Classification: A12, D82, D86
performance measurement systems, heterogeneous beliefs, moral hazard, overconfidence JEL Classification: D86, D90, M40
Overconfidence, moral hazard, Renegotiation
ethics, ethical principals, heterogeneous beliefs, moral hazard, overconfidence