Khlifi, Sawssen; Zouari, Ghazi - In: Journal of Accounting and Management Information … 20 (2021) 3, pp. 402-424
Research Question - Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation - the relationship between the overconfident manager's behavior and REM in the context of M&A has gained momentum in the accounting...