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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
doaj   +4 more sources

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
doaj   +7 more sources

Benefits of managerial overconfidence for corporate digital transformation: Evidence from China. [PDF]

PLoS ONE
This 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
doaj   +3 more sources

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, De-Cong Xie, Ze-Min Hu, Xing-Li Bao, Lin Li   +4 more
doaj   +3 more sources

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, Masoud Hasani Alghar, Mohammad Marfou   +2 more
doaj   +3 more sources

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, Antoine Godin, Adam Szyszka, Stanislas Augier   +3 more
doaj   +2 more sources

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
doaj   +3 more sources

The moderating effects of outside directors on the relationship between managerial overconfidence and earnings management: evidence from Korea

Journal of Business Economics and Management
The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company.
Min Geun Seo, Sung Yong Yoon
doaj   +2 more sources

Risk Management in Product Diversification: The Role of Managerial Overconfidence in Cost Stickiness—Evidence from Iran

Risks
Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor.
Mona Parsaei, Davood Askarany, Mahtab Maleki, Ali Rahmani   +3 more
doaj   +2 more sources

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
doaj   +3 more sources