This study examines the relation between managerial overconfidence and conference calls. Prior studies document that some managers tend to be overconfident because they believe they have more precise knowledge about future events than they genuinely possess. Overconfident managers tend to...

This study examined Taiwanese listed company and OTC (Over-the-Counter) firms to explore empirically managerial overconfidence and compensation incentives induced risk-taking, and the impact on accrualbased earnings management (AEM) and real earnings management (REM). The study results show that...