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Keywords: CEO overconfidence
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Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 06 November 2024
... of this research is to explore the influence of financial expertise within AC on internal control weaknesses (ICWs, hereafter). Furthermore, another aim of this study is to examine the potential combined impact of CEO overconfidence on this correlation. Design/methodology/approach The statistical analysis has...
Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 01 October 2024
...Ahmed Hassanein; Hosam Abdelrasheed; Hany Elzahar Purpose This study aims to explore how the degree of chief executive officer (CEO) overconfidence influences the reporting of risk information. Likewise, it delves into how overconfident CEOs shape the usefulness of such risk disclosures...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (5): 2170–2190.
Published: 04 July 2023
... 356 firms across 11 Middle East and North Africa (MENA) countries and 5 industries between 2013 and 2021. Findings CEO overconfidence moderately boosts the link between long-term debt maturity and growth potential, particularly for firms with limited internal funding. Cultural factors...

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