TY - JOUR AU - Hassani, Mohammad AU - Haji Amiri, Amir Hossein TI - Optimism & Pessimism Biases in Earnings Forecastingand Deviation in Financial Reporting: Evidence of Subjectivism and Opportunistic Unethical Behavior of Managers JO - Studies of ethics and behavior in accounting and auditing VL - 1 IS - 1 SP - 57 EP - 97 PY - 2021 DO - 10.71907/sebaa.2021.2107-1009 ER -