Results 141 to 150 of about 615 (219)

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, Volume 53, Issue 4, Page 1337-1356, August 2026.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

Risk-taking responses to crash experience: Evidence from China. [PDF]

PLoS One
Fang Z, Xu H, Mu Y.
europepmc   +1 more source

Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. [PDF]

Front Psychol, 2021
Wu F, Kuang X.
europepmc   +1 more source

A Perceptual Gap Analysis of Service Quality Perceptions in Home-Based Long-Term Care Service Centers. [PDF]

Healthcare (Basel)
Hung JY.
europepmc   +1 more source

Integrating behavioral, social, and technological factors in cryptocurrency investment decisions. [PDF]

PLoS One
Sang TM.
europepmc   +1 more source

Optimal three-part tariff pricing and marketing strategies for consumer overconfidence. [PDF]

PLoS One
Merdikawati S, Lin SW, Yeh RH.
europepmc   +1 more source

Exploring the Relationships Between Behavioural Biases and the Rational Behaviour of Australian Female Consumers. [PDF]

Behav Sci (Basel)
Sharma A, Hewege C, Perera C.
europepmc   +1 more source

The role of supplier-induced demand on the occurrence of information overload in managerial reporting environments. [PDF]

PLoS One
Rötzel PG.
europepmc   +1 more source

CEO discretion and enterprise digital transformation. [PDF]

Heliyon
Wang Y, He Z.
europepmc   +1 more source

Executive self-compassion, strategic inertia, and corporate performance. [PDF]

Front Psychol
Yu T, Liu N, Wang Y.
europepmc   +1 more source