Results 21 to 30 of about 60,144 (318)

Managerial Overconfidence and Earning Forecast Errors [PDF]

پژوهش‌های 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

Financial 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, Hakan Kahyaoglu, Chi Keung Marco Lau   +2 more
doaj   +1 more source

Faktor Demografis, Personality Traits, dan Overconfidence (Survey Terhadap Investor Saham di Yogyakarta)

Jurnal Siasat Bisnis, 2016
Abstrak Penelitian ini bertujuan untuk mengetahui hubungan antara faktor demografi, personality traits dan overconfidence pada Investor saham di Yogyakarta.
Liring Dwi Utami, Kartini Kartini
doaj   +9 more sources

Pola Overconfidence Siswa Dalam Pembelajaran Biologi SMK Nusaputera 2 Semarang

Titian 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

Heliyon, 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

Frontiers 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

Green Supply Chain Decisions and Revenue-Sharing Contracts under Manufacturers’ Overconfidence

Journal of Mathematics, 2022
Overconfidence is a prevalent and potentially catastrophic behaviour in judgment and decision-making. In this paper, we define manufacturers’ overconfidence as a belief bias that they overestimate the impact of product greenness on demand and the ...
Hui Zhou, Lu Liu, Weifan Jiang, Shengsheng Li   +3 more
doaj   +1 more source

CEO overconfidence, tax avoidance, and education foundation

Jurnal 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, Luluul Jannah, Darlin Aulia   +2 more
doaj   +1 more source

Overconfidence Across Cultures

Collabra: 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, Amelia S. Dev, Ekaterina Y. Goncharova   +2 more
doaj   +1 more source

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

Iranian 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, Hossein Nourani   +1 more
doaj   +1 more source