an optimistic bias with respect to risk estimates. Additionally, perceived cyber risk also varies significantly depending … capabilities, indicating the presence of the availability heuristic and the overconfidence bias in cyber risk perceptions. …

If a company’s corporate performance forecasting bias is not zero and it continues to over- or under-predict actual … performance, capital investments and employment will deviate from their expected levels. Therefore, forecast bias is a very … important issue for a company’s management. However, few empirical studies exist on corporate performance forecasting bias in …