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  • Jul 18, 2024 | onlinelibrary.wiley.com | Lu Zhang |Dan Yang |Guojun Wang |Engineering Nanjing

    CONFLICT OF INTEREST STATEMENT The authors declare no conflict of interest. REFERENCES , & (2013). Managerial overconfidence and accounting conservatism. Journal of Accounting Research, 51(1), 1–30. , , , & (2005). The financial expertise of CFOs and accounting restatements. Accounting Horizons, 19(3), 123–135. , , , & (2017). The impact of managerial ability on crisis-period corporate investment. Journal of Business Research, 79, 107–122. , , , & (2018). Skill or effort?

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