Results 31 to 40 of about 324 (159)
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
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
openaire +5 more sources
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
Risks, 2019 In this paper, we develop a contingent claim model to evaluate the equity, default risk, and efficiency gain/loss from managerial overconfidence of a shadow-banking life insurer under the purchases of distressed assets by the government.
Shi Chen +3 more
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 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
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
Does Ceos Hubris Affecting Dividends Payout?
Jurnal Dinamika Manajemen, 2016 The purpose of this research is to examine the effect of CEOs Overconfidence (KDB) on non-financial firms dividend that listed in Indonesia Stock Exchange (IDX) from 2004 to 2013.
Kris Brantas Abipayu, Bayu Wiratama
doaj +1 more source
Consequences of CEO Overconfidence
Accounting and Finance Research, 2017 We test the impact of CEO overconfidence on the cost of debt and the impact of SOX on overconfidence via CEO selection. Our CEO overconfidence measure is based on the degree of optimism in management earnings forecasts, and the measure for the cost of debt is bond yield spreads.
Qiuhong Zhao, Dave A. Ziebart
openaire +2 more sources