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Cash Holding Decision from Managerial Overconfidence and its Effect on Firm Performance
Финансы: теория и практикаManagerial overconfidence significantly influences firm performance. The main purpose of this research is how to find the impact of managerial overconfidence along with cash holding decision might be more negatively serious on firm performance.
N.T.T. Dao
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Managerial overconfidence and corporate risk management [PDF]
Journal of Banking & Finance, 2012 We examine whether managerial overconfidence can help explain the observed discrepancies between the theory and practice of corporate risk management. We use a unique dataset of corporate derivatives positions that enables us to directly observe managerial reactions to their (speculative) gains and losses from market timing when they use derivatives ...
Tim R. Adam +2 more
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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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The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2023 The pricing of audit services has been a topic of interest to many audit researchers. In case auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and compensate for additional audit ...
Esmaeil Akhlaghi Yazdinejad +1 more
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HUBUNGAN MANAGERIAL OVERCONFIDENCE, KEPEMILIKAN PEMERINTAH DAN KEPUTUSAN PEMBIAYAAN PERUSAHAAN
Jurnal Ekonomi dan Bisnis, 2019 This study examines the effect of managerial overconfidence on corporate financing which measured by leverage ratio. Also it investigates the moderating effect of government ownership on the relationship between managerial overconfidence and leverage ...
Dewi Puji Lestari, Faisal Faisal
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The Effect Of Managerial Overconfidence On Leverage
International Business & Economics Research Journal (IBER), 2011 In this paper, we examine the relationship between managerial overconfidence and leverage. Analyzing a sample of firms listed on Korean Stock Market during the period from 1985 to 2007, we use the average of the past 12 months Business Survey Index (BSI) from Bank of Korea as proxy measure of managerial overconfidence.
Cheonsik Park, Hyunseok Kim
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Managerial Overconfidence, Firm’s Profitability, and Its Predictability [PDF]
مطالعات تجربی حسابداری مالی, 2023 This study examines the effects of firms’ chief executive officers’ overconfidence on firms’ profitability and its predictability. The study’s hypotheses about positive significant chief executive officers’ overconfidence on profitability and its ...
Mehdi Nikravesh
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THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON CORPORATE FINANCING DECISION [PDF]
Manajemen dan Bisnis, 2015 The objective of this research is to examine the effect of managerial overconfidence on corporate financing decision of the miscellaneous industry sector in Indonesian Stock Exchange for the period of 2011-2015.
Eujenita Siswoyo +2 more
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The Effect of Managerial Overconfidence on Tax Avoidance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax.
Mehdi Arabsalehi, Majid Hashemi
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Tikrit Journal of Administrative and Economic SciencesThe aim of this research is to show the impact of audit committees through their characteristics represented by (independence, financial and accounting experience, size, number of meetings) as an independent variable on Managerial overconfidence with ...
Hassan Marie Hassan +1 more
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