CEO Over-confidence and Corporate Cash Holdings: Emphasizing the Moderating Role of Audit Quality
Objective: Since cash has a pivotal role in going concern, financial flexibility and utilizing investment opportunities, managers have sufficient motivation to hold cash. The existence of an overconfidence attribute in managers leads to an over-estimation of their knowledge and their ability to gene...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2018-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_67552_36309e16d8cbfe8069930da05318f3e4.pdf |