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...
| Autori principali: | , , , |
|---|---|
| Natura: | Articolo |
| Lingua: | fas |
| Pubblicazione: |
University of Tehran
2018-06-01
|
| Serie: | بررسیهای حسابداری و حسابرسی |
| Soggetti: | |
| Accesso online: | https://acctgrev.ut.ac.ir/article_67552_36309e16d8cbfe8069930da05318f3e4.pdf |