The moderating effects of family control on the relation between managerial overconfidence and earnings management

NCUIR > School of Management at National Central University > Department of Business Administration > journal & Dissertation > Item 987654321/103206

Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/103206

Title:	The moderating effects of family control on the relation between managerial overconfidence and earnings management
Authors:	洪榮華;Li, I-Cheng;Hung, Jung-Hua
Contributors:	管理學院企業管理學系
Keywords:	Chief executive officers;Earnings;Economic management;Family firms;Taiwan
Date:	2013-06-01
Issue Date:	2026-04-23 11:25:37 (UTC+8)
Publisher:	World Scientific Publishing Co. Pte Ltd;World Scientific Publishing Co. and Center for Pacific Basin Business, Economics and Finance Research
Abstract:	摘要： 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. 出版者： World Scientific Publishing Co. and Center for Pacific Basin Business, Economics and Finance Research 出版日期： 2013-06 出處： Review of Pacific basin financial markets and policies, 2013-06, Vol.16 (2), p.1350010-1350010 資源來源： EBSCOhost Business Source Premier 版權： 2013, World Scientific Publishing Co. and Center for Pacific Basin Business, Economics and Finance Research 識別號： ISSN: 0219-0915 識別號： EISSN: 1793-6705 識別號： DOI: 10.1142/S0219091513500100
Appears in Collections:	[Department of Business Administration ] journal & Dissertation

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