Managerial overconfidence and pension plan management
碩士 === 國立交通大學 === 財務金融研究所 === 106 === In this paper, we examine the effect of managerial overconfidence on defined benefit pen-sion plan management. Our findings show that overconfident executives show their expectation and belief on actuarial pension assumptions by using aggressive assumption choic...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27pk52 |