Analysis of the impact of managers' psychological deviation on information disclosure and irrational overseas investment after IFRS convergence
Based on a sample of 6485 firms listed on the Chinese Shanghai and Shenzhen A-shares between 2017 and 2021, the effect of managers' psychological deviation on irrational investment is empirically tested. The higher the managers’ confidence, the lower the investment efficiency. The level of irra...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2024
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| Online Access: | http://psasir.upm.edu.my/id/eprint/113325/1/113325.pdf http://psasir.upm.edu.my/id/eprint/113325/ https://www.sciencedirect.com/science/article/pii/S1544612324004768 |
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