The moderating effects of outside directors on the relationship between managerial overconfidence and earnings management: evidence from Korea

The subjective judgment and discretionary actions of a manager can influence the core strategy, investment, operations, and decision-making of a company. Managerial actions from the top, particularly the board, plays a vital role in addressing this inclination. While scholars have shown interest in...

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Bibliographic Details
Main Authors: Min Geun Seo, Sung Yong Yoon
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2025-08-01
Series:Journal of Business Economics and Management
Subjects:
Online Access:https://btp.vilniustech.lt/index.php/JBEM/article/view/22034
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