Results 21 to 30 of about 615 (219)
Relationships between Managerial Overconfidence, Internal Financing and Investment Efficiency [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study is to examine the relationships between management overconfidence, internal financing, and investment efficiency in the companies listed in the Tehran Stock Exchange.
Vahid Taghizadeh Khanqah +1 more
doaj +1 more source
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
doaj +1 more source
Managerial Overconfidence and Corporate Policies [PDF]
, 2007 Miscalibration is a standard measure of overconfidence in both psychology and economics. Although it is often used in lab experiments, there is scarcity of evidence about its effects in practice. We test whether top corporate executives are miscalibrated, and whether their miscalibration impacts investment behavior.
Itzhak Ben-David +2 more
openaire +2 more sources
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
doaj +1 more source
Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory [PDF]
Environmental Energy and Economic Research, 2021 Understanding how costs behave is a vital and critical issue for managers, management accountants, and financial analysts. Using agency theory, this paper addresses the empirical question of whether the management characteristics can help explain the ...
Abbas Ali Daryaei +3 more
doaj +1 more source
New Managerial Overconfidence Assessment Model and Earnings Forecasts: Generalized Method of Moments (GMM) [PDF]
مطالعات تجربی حسابداری مالی, 2019 Management earnings forecast is one of the most important information resources in capital markets. The literature suggests managerial overconfidence is an effecting factors on the earnings forecasts’ accuracy.
Sauber Sheri Anaghiz +2 more
doaj +1 more source
Managerial Overconfidence and Share Repurchases [PDF]
International Review of Finance, 2012 AbstractFollowing prior studies, we use keywords in press portrayals to gauge managerial overconfidence. We hypothesize that managerial overconfidence is related to a manager's perception that the firm is undervalued. Results from 2744 share repurchase programs launched by 783 listed firms in Taiwan confirm this hypothesis.
Pei‐Gi Shu +3 more
openaire +1 more source
Risks, 2019 In this paper, we develop a contingent claim model to evaluate the equity, default risk, and efficiency gain/loss from managerial overconfidence of a shadow-banking life insurer under the purchases of distressed assets by the government.
Shi Chen +3 more
doaj +1 more source
The Effect of Managerial Overconfidence on Debt Maturity Structure in Listed Companies in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2018 Financing policies made by managers can play a key role in the risk and wealth creation for stochkholders. However, identifying effective factors in managers` financing decisions is of great importance.
Masoud Hasani Alghar +1 more
doaj +1 more source
Relationship between Managerial Overconfidence and Internal Controls over Financial Reporting [PDF]
مجله دانش حسابداری, 2018 The aim of this study is to examine the association between managerial overconfidence and the existence of important weak points in internal controls in financial reporting of the firms listed in the Tehran Stock Exchange, TSE.
Mohamadreza Mehrabanpour (Ph.D) +2 more
doaj +1 more source