Managerial Overconfidence and Accounting Conservatism

By Anwer S. Ahmed, Scott Duellman. 2012

589 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/ca38fb9c6a0baafe8f3dbb2542ac67fa3ec52b8a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. J. Judd
2. James Stekelberg
3. Kari Joseph Olsen

In Finance

1. James Stekelberg
2. J. Judd
3. Kari Joseph Olsen

Citations in the corpus

• How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, methodology): “Dworkis, Du, and Olsen 2015 and Olsen and Stekelberg 2015 for more discussion on this point), in our next robustness test we control for CEO overconfidence using the measure of abnormal asset growth developed by Schrand and Zechman (2012) and Ahmed and Duellman (2013). We”
• The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, unknown): “Other scholars have developed new measurement suggestions such as compensation relative to other executives and excess investment and fi nancing activities (Ahmed & Duellman, 2013; Schrand & Zechman, 2012).”
• Are Overconfident CEOs Better Leaders? Evidence from Stakeholder Commitments (2017, unknown): “…and supplier pairs from the business                                                              7 See: Malmendier and Tate (2005, 2008), Billet and Qian (2008); Kolasinski and Li (2013), Schrand and Zechman (2012), Ahmed and Duellman (2013), Banerjee, Humphrey-Jenner, Nanda, and Tham (2015).”
• The Impact of CEO Narcissism on Earnings Management (2018, unknown): “Given Ahmed and Duellman (2013) document a negative relation between overconfidence and accounting conservatism, it would be interesting to identify whether narcissism is associated with lower levels of accounting conservatism.”
• Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness (2014, unknown): “Following Ahmed and Duellman (2013), we use three proxies to measure overconfidence.”
• Global leverage adjustments, uncertainty, and country institutional strength (2018, unknown): “Uncertainty may make shirking by managers hard to detect, exacerbating agency problems (Ahmed and Duellman, 2013).”
• Political Uncertainty and Accounting Conservatism (2013, unknown): “Uncertainty of operations might also exacerbate conflicts between debt and equity holders over dividend policies and thus increase the demand for conservatism from debt holders (Ahmed et al., 2002; Ahmed and Duellman, 2012).”
• CEO Overconfidence and Stock Price Crash Risk (2016, unknown): “…optimistic earnings forecasts (Hilary and Hsu 2011; Hribar and Yang 2014), a higher incidence of accounting fraud and lower accounting conservatism (Ahmed and Duellman 2013; Schrand and Zechman 2012), a higher level of shortterm debt (Graham et al. 2013), and less use of external finance…”