Hu, Yang; Ye, Yingying; Yu, Xiaobo; Piao, Xiuting; … - In: Borsa Istanbul Review 24 (2024) 2, pp. 263-279
measure of overconfidence and applied it to the corporate information disclosure. Our findings demonstrated a close … association between managerial overconfidence and both mandatory and voluntary disclosure behaviors exhibited by firms …. Specifically, managerial overconfidence significantly contributed to an increase in accrual-based earnings management and the …