Share Investors' Competence and Overconfidence in Investment Decision Making [PDF]
, 2019 Many factors may affect investors in making investment decision, some of them are overconfidence and competence. Those factors thought to have an influence on investment decision making.
Kusnandar, D. L. (Deasy) +2 more
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Journal of Business Economics and ManagementThe subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company.
Min Geun Seo, Sung Yong Yoon
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Managers' Overconfidence and Earnings Management through Classification Shifting: The Moderating Role of Managerial Ability [PDF]
بررسیهای حسابداری و حسابرسیObjective In recent years, accounting researchers have primarily focused on the management of discretionary accruals and the manipulation of real business activities, paying less attention to earnings management through classification shifting of income ...
Abbas Aflatooni
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CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash.
Narges Sarlak +3 more
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The Effect of Management Characteristics on Audit Report Readability
Economies, 2022 The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms.
Mahdi Salehi +2 more
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CEO Overconfidence and Dominance in Bank Financial Decisions: The US Evidence [PDF]
, 2012 This thesis empirically investigates financial and investment decisions of banks and bank holding companies in a managerial behavioural approach with a view to ascertaining to what extent managerial psychology is as important as managerial incentive a ...
SONG, WEI
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Male vs. female business owners: Are there differences in investment behavior? [PDF]
, 2011 This paper analyzes gender differences in the investment activity of German small and medium sized enterprises (SMEs). The empirical analysis is carried out on a sample of firms drawn from the KfW Mittelstandspanel, a representative survey of German SMEs
Pelger, Ines
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The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Objective: The excessive self-esteem of managers leads to postponing bad news due to weaknesses in performance, and conservatism can be a factor in modifying it. In this paper, the purpose is to examine the role of accounting conservatism in limiting the
Mohsen Rashidi Baqhi
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Corporate Financial Policies With Overconfident Managers [PDF]
Many financing choices of US corporations remain puzzling even after accounting for standard determinants such as taxes, bankruptcy costs, and asymmetric information.
Geoffrey Tate +2 more
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Does volatility improve UK earnings forecasts? [PDF]
, 2007 We investigate the relation between UK accounting earnings volatility and the level of future earnings using a unique sample comprising some 10,480 firm-year observations for 1,481 non-financial firms over the 1985-2003 period.
Coakley, Jerry +2 more
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