Ontology highlight
ABSTRACT:
SUBMITTER: He XX
PROVIDER: S-EPMC7482931 | biostudies-literature | 2020
REPOSITORIES: biostudies-literature
He Xing-Xing XX Xie De-Cong DC Hu Ze-Min ZM Bao Xing-Li XL Li Lin L
PloS one 20200910 9
Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational behavior. Based on the sample of Chinese listed firms from 2014 to 2018, we measure managerial overconfidence in terms of age, gender, education, position and salary, and analyzed the relationship between overconfidence, abnormal audit fees, and the ba ...[more]