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Impact of managerial overconfidence on abnormal audit fee: From the perspective of balance mechanism of shareholders
Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational behavior. Based on the sample of Chinese listed firm...
Autores principales: | , , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2020
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7482931/ https://www.ncbi.nlm.nih.gov/pubmed/32911528 http://dx.doi.org/10.1371/journal.pone.0238450 |