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...

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Bibliographic Details
Main Authors: Xing-Xing He, De-Cong Xie, Ze-Min Hu, Xing-Li Bao, Lin Li, Ke-Chiun Chang
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2020-01-01
Series:PLoS ONE
Online Access:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7482931/?tool=EBI