MISC

基本情報

氏名 寺嶋 康二
氏名(カナ) テラシマ コウジ
氏名(英語) TERASHIMA, Koji
所属 会計ファイナンス研究科
職名 准教授
researchmap研究者コード
researchmap機関

題名

Degree of Managerial Confidence and Discretionary Expense Adjustments

単著・共著の別

共著

概要

This study examines the effect of CEOs' confidence on discretionary earnings management. The results are as follows: First, firms with CEOs with a higher degree of confidence have greater R&D and abnormal discretionary expenses than those without such CEOs. Second, for firms that slightly avoid losses, the higher the degree of managerial confidence, the smaller the discretionary R&D and abnormal discretionary expenses.

発表雑誌等の名称

SSRN

担当授業科目1