This study examined factors related to the occurrence of material accounting misstatements in Malaysian public listed companies (PLCs). Two factors, motivation and opportunity, were assessed this study. According Jensen (1993), as consequences misstatement can be extremely detrimental firms their employees, such affairs must driven by strong a great opportunity. The consist managerial overconfi...

AbstractThe number of companies that report losses to avoid taxes increases significantly. This becomes a concern the government. The purpose this study is examine effect organizational capital on tax avoidance with gender diversity and CEO overconfidence as moderators. samples used in were manufacturing listed Indonesia Stock Exchange (IDX) during 2016-2021 through purposive sampling method. d...

in this experiment two hundreds one day old broiler chicks (ross 308) in 5 treatments and 4 replicates were used based a completely randomized design. experimental treatments were: control treatment (basal diet), clove essential oil (ceo) at different levels (100, 300 and 500 mg/kg + basal diet) and 600 mg/kg flavophospholipol antibiotics (fpa) + basal diet. results showed that feed intake was ...

Numerous studies have shown the prevalence of overconfidence among Chief Financial Officers (CFOs). Surprisingly, real effect CFO is under-researched. Using data from a large sample US-listed firms over period 1993–2019 and adopting an eclectic theoretical approach, we find that overconfident CFOs are more likely to increase stock price crash risk than non-overconfident through risk-taking bad ...

This study adds to the literature demonstrating the adverse market reaction to acquisitions by overconfident CEOs (e.g., Malmendier and Tate, 2008). In particular, it explores the parallel role played by overconfident target firm CEOs in explaining the premium paid, and value destruction in such deals, and, most importantly, the “perfect storm” of the interaction between the two overconfident p...

This paper aims to examine whether and what extent overconfident CEOs affect Australian real estate investment trusts’ (A-REITs) property activities during their tenure as the CEO of A-REITs, covering period 2000–2019. A-REITs’ disposal are separately modelled against shares in companies (an indicator overconfidence), well other controlled variables. We found that around 68% A-REIT over study p...