The impact of CEO overconfidence on real earnings management: Evidence from M&A transactions
Research Question: Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation: the relationship between the overconfident manager’s behavior and REM in the context of M&A has gained momentum in the accou...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Bucharest University of Economic Studies
2021-09-01
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Series: | Contabilitate şi Informatică de Gestiune |
Subjects: | |
Online Access: | http://online-cig.ase.ro/jcig/art/20_3_2.pdf |