This study investigates the association between CEOs' overconfidence and future earnings
management. This research is designed to explain CEOs' overconfidence with the serial …

The importance of CEO overconfidence in capital structure decision-making has drawn
attention of many scholars in the past. Despite this, literature on the subject to-date does not …

This study examines the impact of CEO overconfidence on banks' mortgage lending
decisions in the post-financial crisis period. We find that banks with overconfident CEOs are …

This article takes A-share market M&A cases from 2010 to 2022 as samples to investigate
the influence mechanism of related M&A, goodwill impairment and the risk of the stock price …

Goodwill is increasingly receiving the interest of investors, auditors and other users of
financial statements, therefore the need for comprehensive information on this topic has …

Managerial overconfidence issues have attracted extant research interest given its influence
on corporate strategy and operating performance with the growing development of modern …

Purpose: This study investigates the relationship between product diversification strategy
and cost stickiness, focusing on managerial overconfidence as a moderating factor. It aims …

Purpose Based on Upper Echelon Theory, the present study is an endeavor to assess the
relationship between Chief Executive Officer (CEO) confidence and the performance of a …

China's economic development has gradually entered a new period of slowing down and
changing from quantity to quality, which has put forward higher requirements for …

We find that accounting charges for goodwill impairment, which imply a deterioration in the
capabilities of acquired assets to generate expected cash flows, provide useful indicators of …