Retraction: Capital Market Pressure, Disclosure Frequency-Induced Earnings/Cash Flow Conflict, and Managerial Myopia

By Sanjeev Bhojraj, R. Libby. 2005

174 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/96e732f270b8f9aa9b20a1445cb4ee4bc1680ffb

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In Accounting

1. David Marginson
2. Laurie McAulay
3. Matthew Hall
4. Panos Desyllas
5. A. Hughes

Citations in the corpus

• Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “did auditors make in terms of identifying audit problems and opportunities during analytical reviews? The protocol analysis in Biggs et al. (1988) was followed up experimentally by Cohen and Kida (1989), who addressed the following issues: Do auditors use the results of analytical review to reduce, ”
• How Frequent Financial Reporting Can Cause Managerial Short-Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency (2014, unknown): “Bhojraj and Libby (2005) manipulate reporting frequency and price pressure in a laboratory experiment and show that corporate managers behave myopically when faced with price pressure and high reporting frequency.”
• Exploring the debate on short-termism: a theoretical and empirical analysis (2008, background): “The perception that capital markets create man agerial short-termism remains, however (Merchant and Van der Stede, 2003; Bhojraj and Libby, 2005).”