Results 201 to 210 of about 6,126 (292)

Managerial Overoptimism and Discretionary Disclosure

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the effect of managerial overoptimism on discretionary disclosure of subjective information, such as earnings forecasts. The market applies a discount upon disclosure to capture the possibility that the revealed subjective expectation is too optimistic.
Nikolaj Niebuhr Lambertsen, Matthias Lassak   +1 more
wiley   +1 more source

Diagnostic Performance and Confidence Calibration of Large Language Models for Bone Tumor Radiographs. [PDF]

Diagnostics (Basel)
Arun S, Park E, Klosterman K, Zhu C, Arun R, Stratton PW, Gangaswamiah H.   +6 more
europepmc   +1 more source

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Susceptibility to digital health misinformation: a multi-level narrative review. [PDF]

Front Public Health
Alabri A.
europepmc   +1 more source

CEO social media activity and insider trading

Journal of Financial Research, EarlyView.
Abstract This article studies the relationship between CEOs' social media activity and their insider trading behavior. Drawing on psychological evidence linking online activity to risk‐taking, we find that active CEOs on social media exhibit higher risk preferences and engage more in insider trading—particularly in terms of incidence, intensity, and ...
Zhichuan Li, Claire Y. C. Liang, Zhenyang Tang   +2 more
wiley   +1 more source

The role of math anxiety in U.S. adults' ability to metacognitively monitor their fraction arithmetic performance. [PDF]

Front Psychol
Pearl SJ, Thompson CA, Godwin KE, Taber JM, Fitzsimmons CJ.   +4 more
europepmc   +1 more source

Neurophysiological Methods in Accounting and Finance

Journal of International Financial Management &Accounting, EarlyView.
ABSTRACT Recent advances in neuroscience have made neurophysiological methods increasingly accessible, creating a timely opportunity to rethink how accounting and financial decisions are studied. Yet accounting and finance research has been slow to exploit its full potential.
Gaia Bassani, Silvio Vismara
wiley   +1 more source

A crisis of overconfidence: Why confidence, not accuracy, is the real risk in clinical AI. [PDF]

BioData Min
Berkowitz JS, Patock JR, Nawaz A, Gonzalez-Hernandez G, Tatonetti NP.   +4 more
europepmc   +1 more source

Review of Research on Digital Financial Literacy: Measurement, Causes, and Impact

Journal of Economic Surveys, EarlyView.
ABSTRACT This literature review comprehensively analyzes the evolving research on digital financial literacy (DFL) and synthesizes findings from 53 articles published between 2005 and 2025. The review was based on a systematic search across major academic databases.
Weiqiang Tan, Wenhao Zhang, Xingyu Zhang
wiley   +1 more source

Metacognitive Monitoring in Reading Comprehension: Examining the Role of Cognitive Flexibility, Vocabulary, and Fluency in Young Readers. [PDF]

J Intell
Markovich V, Dorfberger S, Halamish V, Katzir T, Tal D, Yinon R.   +5 more
europepmc   +1 more source