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Accounting methods and managerial discretion: The case of dollar-value LIFO

✍ Scribed by Timothy L. Shaftel

Book ID
112143158
Publisher
John Wiley and Sons
Year
1992
Tongue
English
Weight
999 KB
Volume
13
Category
Article
ISSN
0143-6570

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## Abstract The purpose of this article is to test empirically the impact of Chinese managerial confidence on firm value through investment decisions. We use a simultaneous equation model, which treats firm value, investments, and managerial confidence as endogenous to the firm. With a sample of 32