Search Results - subject:"Managerial overoptimism"

Disclosure strategies for management earnings forecasts : the role of managerial compensation structures, overoptimism, and effort

Sung, Hao-Chang; Ho, Shirley J. - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10014301908

Managerial over-optimism and agency costs of debt : evidence from high-tech IPO firms in Korea

Kim, Kyung Soon; Choi, Wonseok; Chung, Chune Young - In: Applied economics letters 29 (2022) 6, pp. 545-550

Persistent link: https://www.econbiz.de/10012873346

Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism

Marciukaityte, Dalia; Szewczyk, Samuel H. - In: Review of Behavioural Finance 3 (2011) 2, pp. 91-114

managerial manipulation or managerial overoptimism. Insider trading patterns and press releases around equity and debt financing … firms, and using alternative measures of discretionary accruals. These findings support the hypothesis that managerial … overoptimism distorts financial statements of firms obtaining external financing. …

Persistent link: https://www.econbiz.de/10014990027

Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism

Marciukaityte, Dalia; Szewczyk, Samuel H. - In: Review of Behavioral Finance 3 (2011) November, pp. 91-114

Persistent link: https://www.econbiz.de/10010561771