Managerial Overconfidence And Earnings Management In Switzerland [PDF]
, 2019 The purpose of this study is to investigate the relationship between managerial overconfidence and earnings management in Switzerland. The sample collected for this empirical study covered 8 years of data from 20 IO to 2017.
Shee, Jia Min
core
Toward a theory of Bayesian experimentation in early‐stage ventures
Strategic Entrepreneurship Journal, EarlyView.Abstract Research Summary The entrepreneurship literature has established the benefits of experimentation but has paid comparatively little attention to its costs. We develop a Bayesian model to illustrate the entrepreneurial choice between direct and experimental entry.
Andrea Contigiani +2 more
wiley +1 more source
The Effect of Audit Committee Effectiveness on the Relationship between Managerial Overconfidence and Earnings Management “Empirical Study on the Egyptian Listed Companies” [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe purpose of this study is to investigate the effect of audit committee effectiveness on the relationship between managerial overconfidence and earnings management- both accrual and real.
سيد سالم محمد أبو سالم +2 more
doaj +1 more source
Why theory matters for causal inference? Rethinking endogeneity in entrepreneurship research
Strategic Entrepreneurship Journal, EarlyView.Abstract Endogeneity in entrepreneurship research is often treated as a statistical complication addressable through advanced econometric tools. This commentary argues that such an approach overlooks a deeper issue: endogeneity is conceptual before it is statistical.
Daniel Tzabbar
wiley +1 more source
Dissecting managerial overconfidence
, 2015 I present out-of-sample tests of the association between managerial overconfidence and firm-level investment decisions and find that most prior results do not hold during my sample period.
Sibley, Steven E
core
Bias in, symbolic compliance out? GPT's reliance on gender and race in strategic evaluations
Strategic Management Journal, EarlyView.Abstract Research summary Organizations are increasingly using large language models (LLMs) to support strategic evaluations. We examine whether and how these systems rely on gender and race. We asked GPT to evaluate identical startup pitches varying only the founder's name, shaping gender and race perceptions.
Tristan L. Botelho, Qingyang (Iris) Wang
wiley +1 more source
Overconfidence, Managerial Optimism and the Determinants of Capital Structure
SSRN Electronic Journal, 2007 This research examines the determinants of the capital structure of firms introducing a behavioral perspective that has received little attention in corporate finance literature. The following central hypothesis emerges from a set of recently developed theories: firms managed by optimistic and/or overconfident people will choose more levered financing ...
Alexandre di Miceli da Silveira +1 more
openaire +2 more sources
Strengthening urban deer management with structured decision making
Wildlife Biology, EarlyView.Urban deer management (UDM) decision‐makers face social, ecological, regulatory, and economic pressures when creating an agreeable deer management plan for stakeholders. Historically, decision making techniques (e.g. consensus‐based analyses) have not effectively balanced UDM elements leading to short‐lived management progress.
Shane D. Boehne +6 more
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
Corporate financing decisions: the role of managerial overconfidence [PDF]
, 2014 This thesis examines the effects of managerial overconfidence on corporate financing decisions. Overconfident managers tend to overestimate the mean of future cash flow and underestimate the volatility of future cash flow. We propose a novel time-varying
Bin Xu (10691)
core