Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development

Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development

Key subordinate executives play the role of connecting superiors and subordinates within the top management team (TMT). Based on the heterogeneity of TMT preference, this article takes the data of Chinese A-share listed companies from 2010 to 2019 as a sample to examine whether key subordinate execu...

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Bibliographic Details
Main Authors: Fan Wu, Xuewen Kuang
Format: Article
Language:English
Published: Frontiers Media S.A. 2022-02-01
Series:Frontiers in Psychology
Subjects:
internal governance
TMT
overconfidence
sustainable development
accounting conservatism
Online Access:https://www.frontiersin.org/articles/10.3389/fpsyg.2021.799221/full

Internet

https://www.frontiersin.org/articles/10.3389/fpsyg.2021.799221/full

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