This study investigates the relation between managerial overconfidence and earnings management and whether this relation is moderated by family control. Using a sample of Taiwan-listed firms, we estimate managerial overconfidence from manager dealings and determine the following: First,...

Does a growing market or a declining market promote firm information sharing? Resource dependence theory and strategic action theory propose competing arguments. This study reconciles the conflicting views by examining the deployment structure of firm-specific assets as a boundary condition. An...

This study aims to uncover the impact of individual- and firm-level factors, measured by personality traits of the owner-managers and firm serendipity-seeking in explaining SMEs performance and the moderating impact of firm size. The results of the study show that firm-level factors are more...