Results 21 to 30 of about 9,441 (234)
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
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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
Jurnal Akuntansi Aktual, 2023 The number of companies that report losses to avoid taxes increases significantly. This becomes a concern of the government. The purpose of this study is to examine the effect of organizational capital on tax avoidance with gender diversity and CEO ...
Elia Rossa, Cahyadi Husadha
doaj +1 more source
CEO Overconfidence and Corporate Debt Maturity [PDF]
SSRN Electronic Journal, 2013 This paper extends our knowledge of corporate debt maturity structure by examining whether and to what extent overconfident CEOs affect maturity decisions. Consistent with a demand side story, we find that firms with overconfident CEOs tend to adopt a shorter debt maturity structure by using a higher proportion of short-term debt (due within 12 months).
Huang, Ronghong +2 more
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Do Overconfident CEOs Pay More to Shareholders? Evidence from the US Market
Корпоративные финансы, 2020 This paper aims to discover evidence on the possible impact of CEO overconfidence on payout policy, and the role of corporate boards in offsetting the possible negative effects of this overconfidence.
Artem Anilov
doaj +1 more source
The Effect of CEO Overconfidence and CEO Narcissism on the Relationship between Social Responsibility and Financial Performance in the Listed Companies in Tehran Stock Exchange [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 The present study aimed to investigate CEO overconfidence and narcissism on the relationship between social responsibility and financial performance in companies listed on the Tehran Stock Exchange.
Amir Ghafourian Shagerdi +2 more
doaj +1 more source
THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON CORPORATE FINANCING DECISION
Manajemen dan Bisnis, 2015 The objective of this research is to examine the effect of managerial overconfidence on corporate financing decision of the miscellaneous industry sector in Indonesian Stock Exchange for the period of 2011-2015.
Eujenita Siswoyo +2 more
doaj +1 more source
The Effect of CEO Overconfidence on Overinvestment: An Analysis of the Role of Inflation Uncertainty in the Capital Market [PDF]
Iranian Journal of Finance, 2020 Investment is seen as one of the most important and influential factors in economic growth and development. It is directly affected by managers' approaches to decision-making because identifying the best investment opportunities to achieve ideal returns ...
Hossein Alidadi +2 more
doaj +1 more source
Management Characteristics and Audit Opinion Shopping [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 The present study assesses the relationship between management characteristics (management entrenchment, narcissism, CEO overconfidence, board effort, real and accrual-based earnings management) and audit opinion shopping in the Tehran Stock Exchange ...
Maryam Seifzadeh +4 more
doaj +1 more source
Journal of Management Studies, 2023 AbstractAs a well‐studied executive bias, CEO overconfidence usually has negative connotations – although empirical evidence of its performance effects remains inconclusive. By theorizing on CEO overconfidence in a turnaround situation, we propose that CEO overconfidence can either help or hinder turnaround performance, depending on whether the ...
Kowalzick, Marc +3 more
openaire +3 more sources