CEO的会计属性对CEO过度自信和预测准确性的调节作用

IF 2.5 Q3 MANAGEMENT

JOURNAL OF MANAGEMENT DEVELOPMENT Pub Date : 2022-05-02 DOI:10.1108/jmd-08-2021-0236

Faten Ben Ahmed, Anis Jarboui

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引用次数: 1

摘要

目的研究欧洲企业CEO会计属性对CEO过度自信与预测准确性关系的调节作用。设计/方法/方法采用2005年至2018年斯托克欧洲600指数347家欧洲上市公司的样本数据，采用适度回归分析对调节模型进行检验。研究结果表明，CEO过度自信与预测准确性呈负相关。此外，CEO的会计属性显著调节了CEO过度自信对预测质量的影响。原创性/价值本研究的独特之处在于为CEO会计属性对CEO过度自信与预测质量关系的调节作用提供了欧洲证据。这篇论文也是相关的，因为它解决了两门科学(心理学)之间的相互作用，以解释预测的准确性(会计)。

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CEO overconfidence and forecast accuracy moderated by CEOs' accounting-based attributes

PurposeThe purpose of this paper is to focus on the moderating effect of CEO's accounting-based attributes on the relationship between chief executive officer (CEO) overconfidence and forecast accuracy in European companies.Design/methodology/approachData from a sample of 347 European firms listed on Stoxx Europe 600 index from 2005 to 2018 are used to test the moderation model using moderation regression analysis.FindingsEvidence reveals that CEO overconfidence is negatively associated with forecast accuracy. Further, CEO's accounting-based attributes significantly moderates the impact of CEO overconfidence on forecast quality.Originality/valueThis study is unique in providing European evidence for the moderating effect of CEO's accounting-based attributes on the relationship between CEO overconfidence and forecast quality. This paper is also relevant as it addresses the interaction between two sciences (psychology) to explain the forecast accuracy (accounting).

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来源期刊

JOURNAL OF MANAGEMENT DEVELOPMENT MANAGEMENT-

CiteScore

7.00

自引率

9.70%

发文量

期刊介绍： ■Competence-based management development ■Developing leadership skills ■Developing women for management ■Global management ■The new technology of management development The Journal of Management Development draws together the thinking and research relating to the role played by managers in their immediate environment, and the ways in which they can widen their responsibilities to take on larger roles. Many companies now appreciate that investment in management development helps to reduce costs, increase sales and improve productivity - so it"s well worth investigating.