Internal Control Weakness and Managerial Myopia: Evidence from SOX Section 404 Disclosures
Problem/ Relevance: Managerial myopia is an important issue of interests to academics, practitioners, and regulators as managers have been condemned for their obsession with short-term earnings and myopic investment decisions that sacrifice firms’ long-term value for shareholders. This article contr...
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| Format: | Article |
| Language: | English |
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ACRN Publishing
2019-05-01
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| Series: | ACRN Journal of Finance and Risk Perspectives |
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| Online Access: | http://www.acrn-journals.eu/resources/jofrp08d.pdf |