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
Commitment in R&D Tournaments via Strategic Delegation to Overoptimistic Managers [PDF]
, 2010 This paper shows that it is profitable for a firm to hire an overoptimistic manager to commit to a certain investment strategy in an R&D tournament situation.
Bennedsen +24 more
core +2 more sources
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
Investigating the Effect of Investors' Behavior and Management on Stock Returns [PDF]
مجله دانش حسابداری, 2018 The purpose of the present study was to investigate the effects of behavioral variables such as managerial overconfidence, herding behavior and investor sentiment on stock returns.
Kazem Shamsadini (Ph.D) +2 more
doaj +1 more source
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
doaj +1 more source
Executive Overconfidence and Green Innovation [PDF]
E3S Web of Conferences, 2021 As one of the important ways to achieve sustainable economic development, enterprise green innovation will also have an important impact on the future development of enterprises.
Wang Dandan
doaj +1 more source
Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 Earnings smoothing is affected significantly by expectations about future earnings, and overconfidence affects such expectations. Overconfident managers by the belief that they possess special information (that the others do not) overestimate their ...
Ghasem Blue, Masoud Hasani Alghar
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The Relationship between the Managerial Overconfidence and Stock Price Crash Risk in Firms Listed in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2018 The purpose of this research is to investigate the relationship between managerial overconfidence and stock price crash risk because managers like to hide bad news and report only good news.
mahdi beshkooh, fatemeh keshavarz
doaj +1 more source
Overconfidence and Managers’ Responsibility Hoarding [PDF]
, 2011 Overconfidence is a well-established behavioral phenomenon that involves an overestimation of own capabilities. We introduce a model, in which managers and agents exert effort in a joint production, after the manager decides on the allocation of the ...
Nieken, Petra +2 more
core +2 more sources
Blind following in the boardroom: Evidence of overconfidence contagion in Chinese listed companies
Borsa Istanbul Review, 2022 Of many psychological biases, overconfidence has been described as one of the most powerful. Few studies have focused on collective overconfidence in team decision-making by boards of directors since boards are typically “black boxes”.
Chao Liang, Bai Liu, Yin-Che Weng
doaj +1 more source