Results 41 to 50 of about 9,441 (234)
CEOs' hometown connections and stock price crash risk: Evidence from emerging market
Borsa Istanbul Review, 2022 This paper investigates the impact on the risk of a crash in the stock price (SPCR) of a hometown connection between a firm's chief executive officer (CEO) and suppliers.
Fanjie Fu +4 more
doaj +1 more source
To What Extent does CEO Behavior Enhance Risk-Taking? A Banking Sector Related Evidence
Scientific Annals of Economics and Business, 2021 The present paper is designed to examine the extent of the Chief Executive Officer’s (CEO) behavioral impact on the bank risk-taking venture. The sample involves a set of 540 banks, observed over a longitudinal panel data set (2007-2019).
Wafa Jilani, Jamel Chouaibi
doaj +1 more source
Contemporary Accounting Research, 2011 AbstractThis paper examines how overconfidence affects the properties of management forecasts. Using both the “over‐optimism” and “miscalibration” dimensions of overconfidence to generate our predictions, we examine three research questions. First, we examine whether overconfidence increases the likelihood of issuing a forecast.
HRIBAR, Paul, YANG, Holly I.
openaire +3 more sources
CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash.
Narges Sarlak +3 more
doaj +1 more source
What Drives the Payment of Higher Merger Premiums?
Gadjah Mada International Journal of Business, 2009 This study examines whether the premiums paid to targets firms are affected by bidder CEO overconfidence, merger waves, method of payment, industry of merged firms, and capital liquidity.
Soegiharto Soegiharto
doaj +1 more source
Information disclosure, CEO overconfidence, and share buyback completion rates [PDF]
, 2013 An open market share buyback is not a firm commitment, and there is limited evidence on whether firms repurchase the intended shares. Unlike US studies, we use data from unique UK regulatory and disclosure environment that allows to accurately measure ...
Andriosopoulos, Dimitris +2 more
core +1 more source
Konservatisma Akuntansi dan Overconfidence CEO
Jurnal Bisnis dan Ekonomi, 2023 Abstract CEO yang overconfident lebih bersedia untuk memulai proyek investasi yang memerlukan percobaan, namun cenderung menunda menanggapi berita buruk ketika proyek tidak berjalan sesuai rencana. Konservatisma akuntansi mempercepat pengakuan berita buruk dan penyebarannya kepada dewan komisaris, sehingga CEO akan mengakui masalah lebih awal dan
Mega Dewi Arisani +3 more
openaire +1 more source
The Forced Turnover Effect on an Overconfident CEO: Evidence From Taiwan-Listed Firms
SAGE Open, 2022 This research focuses on investigating the reasons why an overconfident chief executive officer (CEO) is forced to leave by examining CEO turnover observations from 463 Taiwan-listed companies over the period 2008 to 2016 and using the Cox semi ...
Cho-Min Lin +2 more
doaj +1 more source
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption?
Binus Business Review, 2020 The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatory IFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence, and monitoring intensity.
Rizal Mawardi, Laela Lanjarsih
doaj +1 more source
Climate Change Risks Disclosure: Do Business Strategy and Management Characteristics Matter?
International Journal of Financial Studies, 2023 This research aims to broaden the understanding of the determinants of climate change disclosure, where the study analyzes the impact of corporate business strategy and Chief Executive Officer (CEO) overconfidence on the level of climate change ...
Mahfod M. Aldoseri, Maged M. Albaz
doaj +1 more source