商业研究
管理层超额乐观语调与企业财务危机预测 ——基于年报前瞻性信息的分析
苗霞1,2，李秉成1
Excess Optimistic Tone and Financial Distress Prediction:An Analysis based on the Forward-looking Information in Annual Report
MIAO Xia1,2,LI Bing-cheng1
商业研究 . 2019, (2): 129 -137 .