{"title":"CEO的会计属性对CEO过度自信和预测准确性的调节作用","authors":"Faten Ben Ahmed, Anis Jarboui","doi":"10.1108/jmd-08-2021-0236","DOIUrl":null,"url":null,"abstract":"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).","PeriodicalId":48006,"journal":{"name":"JOURNAL OF MANAGEMENT DEVELOPMENT","volume":" ","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"CEO overconfidence and forecast accuracy moderated by CEOs' accounting-based attributes\",\"authors\":\"Faten Ben Ahmed, Anis Jarboui\",\"doi\":\"10.1108/jmd-08-2021-0236\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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).\",\"PeriodicalId\":48006,\"journal\":{\"name\":\"JOURNAL OF MANAGEMENT DEVELOPMENT\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2022-05-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JOURNAL OF MANAGEMENT DEVELOPMENT\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jmd-08-2021-0236\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JOURNAL OF MANAGEMENT DEVELOPMENT","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jmd-08-2021-0236","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"MANAGEMENT","Score":null,"Total":0}
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).
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.
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