In this study, we examine how a CFO's social ties with non-CEO senior managers in the same firm affect the likelihood … ties have distinct effects. Our findings show that CFOs' professional ties with senior managers are associated with a lower … performance is poor (good). Overall, our findings are consistent with the notion that CFO social ties with senior managers may …

audit committee on this relation. Overconfident managers tend to overestimate their ability and the future payouts of … compensate for the additional audit effort due to the increased audit risk. Conversely, overconfident managers may demand less … prevent overconfident managers from reducing audit services thus mitigating the relation between audit fees and managerial …

By extracting detailed birth information for managers of Chinese listed firms from 2011 to 2021, we developed a novel … managers were more inclined to adopt a positive disclosure tone and tend to underestimate future risks in forward … expands on the economic implications of the Upper Echelons Theory and offers pertinent recommendations to enhance the quality …

We examine whether attribution bias that leads managers who have experienced short-term forecasting success to become … overconfidence, managers who have predicted earnings accurately in the previous four quarters are less accurate in their subsequent … earnings predictions. These managers also display greater divergence from the analyst consensus and are more precise. Lastly …