CEO Overconfidence and Corporate Innovation Outcomes: Evidence From China [PDF]
Frontiers in Psychology, 2022 This study examines how chief executive officer (CEO) overconfidence can influence the quantity, quality and direction of corporate innovation using Chinese firms for the period 2009–2016.
Zhongze Li, Yi Zhang
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CEO Overconfidence, Corporate Governance, and R&D Smoothing in Technology-Based Entrepreneurial Firms [PDF]
Frontiers in Psychology, 2022 The intertemporal stability of research and development (R&D) investment is a key issue in successfully promoting the continuation of innovation activities under high uncertainty in entrepreneurship.
Yu Huang +3 more
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Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development [PDF]
Frontiers in Psychology, 2022 Key subordinate executives play the role of connecting superiors and subordinates within the top management team (TMT). Based on the heterogeneity of TMT preference, this article takes the data of Chinese A-share listed companies from 2010 to 2019 as a ...
Fan Wu, Xuewen Kuang
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The Effect of Chief Executive Officer and Board Prior Corporate Social Responsibility Experiences on Their Focal Firm’s Corporate Social Responsibility: The Moderating Effect of Chief Executive Officer Overconfidence [PDF]
Frontiers in Psychology, 2022 This research aims to examine how the prior experiences of the chief executive officer (CEO) and board influence the focal firm’s Corporate Social Responsibility (CSR) activities.
Marwan Al-Shammari +3 more
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Does overconfident CEO lead to corporate environmental misconducts? Evidence from China. [PDF]
PLoS ONEEnterprises are drawing growing criticism for violating environmental rules. The research examines whether and how top executives' mental bias leads to corporate environmental misconduct (CEI).
Lu Zhang +4 more
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How does CEO power and overconfidence affect the systemic risk of China’s financial institutions? [PDF]
Frontiers in Psychology, 2022 The purpose of this paper is two-fold. First, this study measures the contribution of banks and non-bank financial institutions toward the systemic risk of China.
Yingying Chen +3 more
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Hubungan CEO Overconfidence dengan Penghindaran Pajak
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2021 The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR).
Nurul Hidhayana, Novrys Suhardianto
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Economies, 2022 This study aims to test whether the founder or descendants of CEOs have differences from professional CEOs in influencing the relationship between CEO overconfidence and tax avoidance. Overconfident CEOs have strong incentives to avoid taxes.
Paulina Sutrisno +3 more
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CEO overconfidence, tax avoidance, and education foundation
Jurnal Akuntansi dan Auditing Indonesia, 2020 Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar +2 more
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The effect of CEO psychological traits on the earnings manipulation probability (EMP) based on the Beneish M-Score model and the auditor's response to it [PDF]
فصلنامه بورس اوراق بهادار, 2022 Introduction:The destructive effects of corporate earnings manipulation and the contradictory empirical evidence surrounding the effect of CEO's psychological characteristics on the likelihood of earnings manipulation have doubled need to explain the ...
mohammad KHALILZADEH +3 more
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