Whether Managers Bias Fair Value Estimates for Investment Property to Meet/Beat Analysts’ Earnings Forecasts?
Published online on August 16, 2024
Abstract
Global Business Review, Ahead of Print.
Fair value accounting may induce earnings manipulation in a weak institutional environment. Our article investigates whether managers bias fair value estimates for investment property when meeting/beating analysts’ earnings forecasts. The empirical ...
Fair value accounting may induce earnings manipulation in a weak institutional environment. Our article investigates whether managers bias fair value estimates for investment property when meeting/beating analysts’ earnings forecasts. The empirical ...