The Moderating Effects of Family Control on the Relation between Managerial Overconfidence and Earnings Management
2013 ◽
Vol 16
(02)
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pp. 1350010
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Keyword(s):
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, overconfident managers are more likely to engage in earnings management behaviors; second, family control negatively moderates the positive relation between managerial overconfidence and earnings management; and third, the negative moderating effects of family control primarily result from family chief executive officers.
2020 ◽
Vol 28
(2)
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pp. 389-408
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2019 ◽
Vol 13
(3)
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pp. 706-732
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2020 ◽
Vol 18
(4)
◽
pp. 388-401
2006 ◽
Vol 81
(1)
◽
pp. 135-157
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2019 ◽
Vol 167
(4)
◽
pp. 663-686
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2021 ◽
Vol 16
(4)
◽
pp. 96
2020 ◽
Vol 48
(9)
◽
pp. 1-12
2019 ◽
Vol 33
(3)
◽
pp. 189-202
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