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- W2022348161 abstract "This paper empirically examines how CEO optimism affects earnings smoothing and earnings surprises. The main finding is that optimistic managers smooth earnings more than rational managers and are associated with smaller (in absolute value) earnings surprises. A possible theoretical explanation is offered for these results based on a combination of the “torpedo effect,” the innate behavior of optimists, and the risk of litigation/prosecution for over-reporting earnings." @default.
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- W2022348161 date "2014-04-01" @default.
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- W2022348161 title "Managerial optimism and earnings smoothing" @default.
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- W2022348161 doi "https://doi.org/10.1016/j.jbankfin.2013.12.019" @default.
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