@article{f36bb43abd2940fc8cfbd89fd19b6088,
title = "The moderating effects of family control on the relation between managerial overconfidence and earnings management",
abstract = "This study investigates the relation between managerial overconfidence and earnings management and whether this relation is moderated by family control. Using a sample of Taiwan-listed firms, we estimate managerial overconfidence from manager dealings and determine the following: First, overconfident managers are more likely to engage in earnings management behaviors; second, family control negatively moderates the positive relation between managerial overconfidence and earnings management; and third, the negative moderating effects of family control primarily result from family chief executive officers.",
keywords = "earnings management, family chief executive officers, family control, M10, M41 {\textcopyright} 2013 World Scientific Publishing Co. and Center for Pacific Basin Business, Economics and Finance Research., Managerial overconfidence, moderating effect D03",
author = "Li, \{I. Cheng\} and Hung, \{Jung Hua\}",
note = "Funding Information: We would like to thank Prof. Cheng-few Lee, Managing Editor, and two anonymous reviewers. In addition, we would like to acknowledge the financial support provided by the National Science Council (NSC 99-2410-H-008-027).",
year = "2013",
month = jun,
doi = "10.1142/S0219091513500100",
language = "???core.languages.en\_GB???",
volume = "16",
journal = "Review of Pacific Basin Financial Markets and Policies",
issn = "0219-0915",
number = "2",
}