Time-varying managerial overconfidence and corporate debt maturity structure [PDF]
, 2017 We examine the impact of managerial overconfidence on corporate debt maturity. We build upon the argument that managerial overconfidence is likely to mitigate the underinvestment problem, which is often the major concern for long-term debt investors ...
Ali Ataullah (1256280) +2 more
core +2 more sources
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
MANAJEMEN LABA YANG DIPENGARUHI OLEH MANAGERIAL OVERCONFIDENCE DAN KEPEMILIKAN KELUARGA
, 2021 ABSTRAK Penelitian ini bertujuan untuk mengetahui tindakan manajemen laba yang dipengaruhi oleh managerial overconfidence dan kepemilikan keluarga. Penelitian ini menggunakan sebuah indeks untuk dapat mengukur variabel managerial overconfidence yang ...
Putri, Destia Dwi, Yustisi, Yuni Putri
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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
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
The Effect Of Managerial Overconfidence On Corporate Investment [PDF]
, 2020 The research aims to analyze the impact of managerial overconfidence on corporate investment (investment scale, overinvestment and underinvestment) using companies listed in Indonesia’s Stock Exchange in 2012-2018 as a sample.
Mochamad Ali Fudin Al Islami, - +1 more
core +1 more source
The Effect of Institutional Ownership on the Relationship between Managerial Overconfidence and Firm Performance of Egyptian Listed Company: An Empirical study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study investigates the relationship between managerial overconfidence and firm performance in the existence of institutional ownership as a moderating variable.
محمد التهامي +2 more
doaj +1 more source
Investigating the Role of Ownership Structure in the Relationship between Managers' Overconfidence and R&D Expenditures in Terms of Financial Constraints [PDF]
Journal of Asset Management and Financing, 2021 Overconfidence as one of the personality traits of managers affects each of the factors and stages of investment. In this regard, it is possible that financial constraints and ownership type affect the relationships.
Farzad Eivani +3 more
doaj +1 more source