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Chief financial officer overconfidence and earnings management [PDF]
, 2023 This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999 to ...
Qiao, Lu +12 more
core +1 more source
Behavioral discount rates for entrepreneurs: the effect of overconfidence [PDF]
Journal of Economics Finance and Administrative SciencePurposeIn this study, we aim to show the effect of entrepreneurs’ overconfidence on their required rates of return. Accordingly, we show the implication of two levels of overconfidence: moderate and excessive.Design/methodology/approachWe use a ...
Samuel Arturo Mongrut +2 more
doaj +1 more source
Blind following in the boardroom: Evidence of overconfidence contagion in Chinese listed companies
Borsa 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
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 +2 more
doaj +1 more source
Economics Letters, 2005 Do males differ from females in terms of self-confidence? The structure of the Economics I exam at Stockholm University provides an opportunity to shed some light in this question.
Bengtsson, Claes +2 more
openaire +2 more sources
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 +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 +1 more
doaj +1 more source
Overconfidence and Career Choice [PDF]
PLOS ONE, 2016 People self-assess their relative ability when making career choices. Thus, confidence in their own abilities is likely an important factor for selection into various career paths. In a sample of 711 first-year students we examine whether there are systematic differences in confidence levels across fields of study.
Jonathan F. Schulz, Christian Thöni
openaire +7 more sources
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 +3 more
doaj +1 more source
OVERCONFIDENCE DAN NILAI PERUSAHAAN: STRUKTUR MODAL DAN INVESTASI SEBAGAI PEMEDIASI
Journal of Management and Business Review, 2017 Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh overconfidence terhadap nilai perusahaan, peran variabel struktur modal sebagai mediasi pengaruh overconfidence terhadap nilai perusahaan dan peran variabel investasi sebagai mediasi ...
Yuliani Yuliani
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