Analysis of the impact of managers' psychological deviation on information disclosure and irrational overseas investment after IFRS convergence

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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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Bibliographic Details
Main Authors:	Zhong, Bin, Soh, Wei Ni, Ong, Tze San, Muhamad, Haslinah, He, ChunXi
Format:	Article
Language:	English
Published:	Elsevier 2024
Online Access:	http://psasir.upm.edu.my/id/eprint/113325/ http://psasir.upm.edu.my/id/eprint/113325/1/113325.pdf

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