Mapping knowledge domains on managerial overconfidence [PDF]
Heliyon, 2022 Managerial overconfidence issues have attracted extant research interest given its influence on corporate strategy and operating performance with the growing development of modern behavioural economics.
Shiliang Xia, Jingjing Duan
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Internal-Control Willingness and Managerial Overconfidence [PDF]
Frontiers in Psychology, 2021 Internal control is a branch of accounting subject, and accounting control and risk management are the core of enterprise internal control. Previous studies have shown that high-quality internal control inhibits or regulates managerial overconfidence ...
Bin Liu, Lin Li
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Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders. [PDF]
PLoS ONE, 2020 Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational ...
Xing-Xing He +4 more
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Managerial overconfidence and audit fees [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Overconfidence or excessive self-confidence in general can be defined as a groundless belief about individual’s cognitive abilities, judgments and intuitive reasoning.
Yahya Hasas Yeganeh +2 more
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Managerial overconfidence in capital structure decisions and its link to aggregate demand: An agent-based model perspective. [PDF]
PLoS ONE, 2021 ObjectiveThis study aims to connect two strands of the psychology and economics literature, i.e., behavioural finance and agent-based macroeconomics, to assess the impact of managerial overconfidence at the micro and macro levels of the economy as a ...
Marcin Rzeszutek +3 more
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Managerial Overconfidence and Accounting Conservatism [PDF]
مجله دانش حسابداری, 2014 Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting.
Manijeh Ramsheh, Mahnaze Molanzari
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Managerial Overconfidence and Earning Forecast Errors [PDF]
پژوهشهای تجربی حسابداری, 2018 In accounting literature, earnings forecast accuracy has always been very important to financial statement users. There are many factors influencing earnings forecasts, including overconfidence that has an important role in earning forecasts accuracy ...
Sasan Merani, Mansour Taheri
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Benefits of managerial overconfidence for corporate digital transformation: Evidence from China. [PDF]
PLoS ONEThis article studies how managerial overconfidence shapes a firm's digital transformation and unpacks the pathway and the boundary condition. Using a sample of Chinese listed firms between 2011 and 2022, we find that managerial overconfidence exhibits a ...
Yi Jin, Chuxin Chen, Bo Liu
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Managerial overconfidence, internal financing and investment [PDF]
Iranian Journal of Finance, 2020 Corporate investment decisions are determined by a variety of factors, including various managerial measures, including overconfidence of managers, which are important determinants of corporate investment decisions.
Shahnaz Mashayekh, Fatemeh Morshedi
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Managerial Overconfidence and Unqualified Audit Opinion [PDF]
پژوهشهای تجربی حسابداری, 2018 Overconfidence is one of the most important personal characteristics of managers. Theoretically, Manager’s riskiness is directly related to this characteristic.
Maryam Semyari, Bahman Banimahd
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