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The moderating effects of outside directors on the relationship between managerial overconfidence and earnings management: evidence from Korea

The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company. Managerial actions from the top, particularly the board, plays a vital role in addressing this inclination. While scholars have shown interest in...

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Principais autores: Min Geun Seo, Sung Yong Yoon
Formato: Artigo
Idioma:Inglês
Publicado em: Vilnius Gediminas Technical University 2025-08-01
coleção:Journal of Business Economics and Management
Assuntos:
Acesso em linha:https://btp.vilniustech.lt/index.php/JBEM/article/view/22034
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