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Accounting estimates are developed in a bottom-up fashion; subordinates generate estimates that are reviewed by managers. The anchoring heuristic suggests managers may be highly influenced by subordinates’ initial estimates.

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    Date Created
    2016
    Resource Type
  • Text
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    Note
    • Partial requirement for: Ph.D., Arizona State University, 2016
      Note type
      thesis
    • Includes bibliographical references (pages 28-32)
      Note type
      bibliography
    • Field of study: Accountancy

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    by Matthew J. Hayes

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