Most prior studies model tax avoidance as a function of firm-level characteristics and do not consider how individual executive characteristics affect tax avoidance. This paper investigates whether executives with superior ability to efficiently manage corporate resources engage in greater tax...

This study examines the relationship of CEO overconfidence with accrual-based earnings management, real activities-based earnings management, and targeting to meet or just beat analyst forecasts. Following Malmendier and Tate (2005), we measure “overconfidence” based on the CEO's tendency to...