CFO Overconfidence and Cost Behavior

Using a large sample of U.S. firms, we provide evidence of the effect of CFO overconfidence on firms' resource adjustment decisions. After controlling for CEO overconfidence, we find CFO overconfidence is positively associated with cost stickiness. We also find that CFO power relative to the CE...

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Veröffentlicht in:	Journal of management accounting research 2022-07, Vol.34 (2), p.117-135
Hauptverfasser:	Chen, Clara Xiaoling, Nasev, Julia, Wu, Steve Yu-Ching
Format:	Artikel
Sprache:	eng
Schlagworte:	Chief financial officers Cost analysis Decision making Management accounting Managers Resource allocation Resource management
Online-Zugang:	Volltext
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