The Psychological Attraction Approach to Accounting and Disclosure Policy [PDF]
We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two
Hirshleifer, David, Teoh, Siew Hong
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Does Fintech affect the psychological traits of managers? Based on the perspective of manager overconfidence. [PDF]
Front Psychol, 2022 Wang L, Xiao W, Huang D.
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Managerial Overconfidence and Debt Decisions [PDF]
Journal of Modern Accounting and Auditing, 2016 null Ben Atitallah Rihab +1 more
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How does CEO power and overconfidence affect the systemic risk of China's financial institutions? [PDF]
Front Psychol, 2022 Chen Y, Safi A, Zeb Y.
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Too much right can make a wrong: Setting the stage for the financial crisis [PDF]
The financial crisis that started in 2007 exposed a number of flaws in the financial system. Many of these flaws were associated with financial instruments that were issued by the shadow banking system, especially securitized assets.
Richard J. Rosen
core
حسابداری و شفافیت مالیPurpose: One of the most important decisions that managers make during their tenure is determining the sources of financing required for investment projects.
Farshid Ahmadi Farsani +1 more
doaj
Assessing Influence Mechanism of Management Overconfidence, Corporate Environmental Responsibility and Corporate Value: The Moderating Effect of Government Environmental Governance and Media Attention. [PDF]
Int J Environ Res Public Health, 2022 Bai G, Meng D.
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Entrepreneurial success and failure: Confidence and fallible judgement [PDF]
Excess entry – or the high failure rate of market-entry decisions – is often attributed to overconfidence exhibited by entreprene urs. We show analytically that whereas excess entry is an inevitable consequence of imperfect assessments of entrepreneurial
Natalia Karelaia, Robin Hogarth
core
Overoptimism among Founders: The Role of Information and Motivation [PDF]
This study empirically investigates factors that influence overoptimism across nascent entrepreneurs. We distinguish between two main groups of determinants (information, motivation) and three types of overoptimism (income, psychological burden, leisure ...
Carree, M.A., Verheul, I.
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Overestimating the Self, Outranking the Group: An Experimental Study of Overconfidence Biases in Young Decision-Makers. [PDF]
Behav Sci (Basel)Güner Gültekin D, Akıncı FN.
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