Results 81 to 90 of about 14,133 (250)
Uncertainty triggers overreaction: evidence from corporate takeovers [PDF]
, 2016 Behavioural finance models suggest that under uncertainty, investors overweight their private information and overreact to it. We test this theoretical prediction in an M&A framework.
Black, Emma L. +3 more
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher +3 more
wiley +1 more source
The effect of CEO adverse professional experience on management forecast pessimism
Accounting &Finance, Volume 65, Issue 1, Page 219-250, March 2025.Abstract We examine how CEOs' past experiences of corporate distress affect their subsequent forecast behaviour. We find that CEOs who experienced distress in a non‐CEO position at another firm issue more pessimistic management earnings forecasts after becoming CEO at their current firm.
Eunice S. Khoo +2 more
wiley +1 more source
Are Overconfident CEOs Better Innovators? [PDF]
Using options- and press-based proxies for CEO overconfidence (Malmendier and Tate 2005a, 2005b, 2008), we find that over the 1993-2003 period, firms with overconfident CEOs have greater return volatility, invest more in innovation, obtain more patents ...
Hirshleifer, David +2 more
core +1 more source
Creativity and Innovation Management, Volume 34, Issue 4, Page 991-1012, December 2025.ABSTRACT Traditional techniques for evaluating creative outcomes are typically based on evaluations made by human experts. These methods suffer from challenges such as subjectivity, biases, limited availability, ‘crowding’, and high transaction costs. We propose that large language models (LLMs) can be used to overcome these shortcomings.
Theresa Kranzle, Katelyn Sharratt
wiley +1 more source
The effect of auditor's cooperation with independent financial advisors on the reliability of performance commitment-Based on the moderating effect of managerial overconfidence. [PDF]
PLoS One, 2023 Lin D, Wang Y, Zheng Q, Li H.
europepmc +1 more source
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
core
Creativity and Innovation Management, EarlyView.ABSTRACT The literature lacks a comprehensive model examining the performance impact of certifying and maintaining standardised innovation management systems (SIMS) or clarifying the advantages of standardisation. This study addresses that gap by analysing the key determinants of the benefits associated with SIMS certification and maintenance.
Carlos J. F. Cândido +2 more
wiley +1 more source
Does behavioral biases matter in SMEs' borrowing decisions? Insights from Morocco [PDF]
Banks and Bank SystemsBank financing decisions by small and medium-sized enterprises (SMEs) are crucial to their growth and survival, particularly in emerging economies such as Morocco.
Khalid Ayad +3 more
doaj +1 more source
Behavioral Corporate Finance: A Survey [PDF]
Research in behavioral corporate finance takes two distinct approaches. The first emphasizes that investors are less than fully rational. It views managerial financing and investment decisions as rational responses to securities market mispricing.
Jeffrey Wurgler +2 more
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