Results 11 to 20 of about 346 (196)
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
doaj +1 more source
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
doaj +1 more source
Are Overconfident CEOs Better Innovators? [PDF]
The Journal of Finance, 2011 Previous empirical work on adverse consequences of CEO overconfidence raises the question of why firms would hire overconfident managers. Theoretical research suggests a reason, that overconfidence can sometimes benefit shareholders by increasing investment in risky projects.
David Hirshleifer +2 more
openaire +4 more sources
The joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital [PDF]
New Applied Studies in Management, Economics & Accounting, 2022 The purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange.
Masoud Madanipour, Mojgan Saeedi
doaj +1 more source
CEO overconfidence and dividend policy [PDF]
Journal of Financial Intermediation, 2010 Abstract We develop a model of the dynamic interaction between CEO overconfidence and dividend policy. The model shows that an overconfident CEO views external financing as costly and hence builds financial slack for future investment needs by lowering the current dividend payout.
Sanjay Deshmukh +2 more
openaire +2 more sources
Managerial overconfidence and dividend policy in Vietnamese enterprises
Cogent Economics & Finance, 2021 The dividend policy in an enterprise depends not only on the company’s strategy but also on the characteristics of the managers. In particular, the element of overconfidence of the CEO contributes to the decision-making process for the dividend ...
Dat Dinh Nguyen +3 more
doaj +1 more source
Business: Theory and Practice, 2023 Organizations can use enterprise risk management disclosures to share financial and non-financial risk information with external stakeholders. Chief Executive Officer (CEO) has a key role in enterprise risk management.
Rina Trisnawati +2 more
doaj +1 more source
Impact of CEO overconfidence on corporate financing decision with mediating role of risk perception
Business Review, 2022 The purpose of this paper is to investigate the impact of managerial (Chief Executive Officer) overconfidence on corporate financing decision with the mediating role of risk perception.
Amina Batool +2 more
doaj +1 more source
The Effect of Management Characteristics on Audit Report Readability
Economies, 2022 The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms.
Mahdi Salehi +2 more
doaj +1 more source
Restraining Overconfident CEOs through Credit Ratings
SSRN Electronic Journal, 2022 ABSTRACT Overconfident CEOs significantly reduce their acquisition activity when facing a higher risk of a credit rating downgrade, possibly because credit ratings impact their ability to access external financing. Investment‐grade firms managed by overconfident CEOs that are placed on a negative rating outlook reduce their ...
Shee‐Yee Khoo +3 more
openaire +2 more sources