MISC
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基本情報
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| 氏名 | 寺嶋 康二 |
| 氏名（カナ） | テラシマ コウジ |
| 氏名（英語） | TERASHIMA, Koji |
| 所属 | 会計ファイナンス研究科 |
| 職名 | 准教授 |
| researchmap研究者コード | |
| researchmap機関 |
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Does management optimism promote earnings smoothing? Evidence from Japan
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共著
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This study examines the relationship between managerial optimism and earnings smoothing among Japanese firms. Results confirm that managerial optimism generally encourages earnings smoothing but reveal a nonlinear, inverted U-shaped relationship. Managers exhibiting moderate optimistic smooth earnings most, while highly optimistic or pessimistic managers do so less frequently, challenging the presumed straightforward positive correlation.
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SSRN
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ID5170521
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