By extracting detailed birth information for managers of Chinese listed firms from 2011 to 2021, we developed a novel measure of overconfidence and applied it to the corporate information disclosure. Our findings demonstrated a close association between managerial overconfidence and both...

There is ample evidence that internal capital markets incur efficiency costs for multinational enterprises (MNEs). This paper analyzes whether tax avoidance behaviour interacts with these costs and how policies of competing governments respond to it. We show that the interaction in itself may...

Based on data collected as part of the COMOR Project, developed by The Scientific Society of Management from Romania, for the analysis of organizational culture in the Romanian business environment, we have initiated an exploration using Business Intelligence tools. The purpose of this analysis...