Results 11 to 20 of about 56,313 (235)

Managerial Overconfidence and Earning Forecast Errors [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2018
In accounting literature, earnings forecast accuracy has always been very important to financial statement users.  There are many factors influencing earnings forecasts, including overconfidence that has an important role in earning forecasts accuracy ...
Sasan Merani, Mansour Taheri
doaj   +1 more source

Which return regime induces overconfidence behavior? Artificial intelligence and a nonlinear approach

open access: yesFinancial Innovation, 2023
Overconfidence behavior, one form of positive illusion, has drawn considerable attention throughout history because it is viewed as the main reason for many crises.
Esra Alp Coşkun   +2 more
doaj   +1 more source

Pola Overconfidence Siswa Dalam Pembelajaran Biologi SMK Nusaputera 2 Semarang

open access: yesTitian Ilmu: Jurnal Ilmiah Multi Sciences, 2022
Overconfidence adalah orang yang memiliki sikap melebih-lebihkan kemampuan yang dimilikinya. Sikap terlalu percaya diri dapat berdampak buruk pada siswa yaitu mampu mengambil keputusan yang salah, ambisius dan egoisme yang tinggi, serta hasil belajar ...
Kiki Chinka Dewi, Fenny Roshayanti
doaj   +1 more source

Mapping knowledge domains on managerial overconfidence

open access: yesHeliyon, 2022
Managerial overconfidence issues have attracted extant research interest given its influence on corporate strategy and operating performance with the growing development of modern behavioural economics.
Shiliang Xia, Jingjing Duan
doaj   +1 more source

Analysis of the influence of enterprise managers’ overconfidence on the overinvestment behavior of listed companies under the media reports

open access: yesFrontiers in Psychology, 2022
At present, there is a common overinvestment behavior among listed companies in various countries, which seriously reduces the overall resource allocation efficiency of the market.
Michael So
doaj   +1 more source

Biased interpretation of performance feedback: The role of ceo overconfidence [PDF]

open access: yes, 2020
Research summary: This study examines how managerial biases in the form of overconfidence change the interpretation of performance feedback and, consequently, shape a firm's risk taking in response to it.
Keck, Steffen   +2 more
core   +1 more source

Blind following in the boardroom: Evidence of overconfidence contagion in Chinese listed companies

open access: yesBorsa 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

The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
The pricing of audit services has been a topic of interest to many audit researchers. In case auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and compensate for additional audit ...
Esmaeil Akhlaghi Yazdinejad   +1 more
doaj   +1 more source

Overconfidence Across Cultures

open access: yesCollabra: Psychology, 2018
Overconfidence is a robust cognitive bias with far-reaching implications, but prior research on cultural differences in overconfidence has been conflicting.
Don A. Moore   +2 more
doaj   +1 more source

CEO overconfidence, tax avoidance, and education foundation

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2020
Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on
Kurnia Indah Sumunar   +2 more
doaj   +1 more source

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