The impact of CEO overconfidence on real earnings management: Evidence from M&A transactions

Research Question: Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation: the relationship between the overconfident manager’s behavior and REM in the context of M&A has gained momentum in the accou...

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Bibliographic Details
Main Authors: Sawssen Khlifi, Ghazi Zouari
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2021-09-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
Online Access:http://online-cig.ase.ro/jcig/art/20_3_2.pdf