CEO Overconfidence, Loan-Loss Provisions, and the Effect of Country Corruption: An International Investigation
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Lee, Hansol | - |
dc.contributor.author | Choi, Dongjoon | - |
dc.contributor.author | Lee, Ho-Young | - |
dc.contributor.author | Yoon, Inkyung | - |
dc.date.accessioned | 2024-06-25T01:30:47Z | - |
dc.date.available | 2024-06-25T01:30:47Z | - |
dc.date.issued | 2023-05 | - |
dc.identifier.issn | 1540-496X | - |
dc.identifier.issn | 1558-0938 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/91658 | - |
dc.description.abstract | This study examines the relationship between CEO overconfidence and bank recognition of loan-loss provisions (LLPs) and the effect of country corruption level on this relationship by analyzing cross-country data. We use a sample of 3,047 financial institutions in 53 different countries over 2013-2018. The results reveal that overconfident CEOs are more likely to recognize lower LLPs, suggesting that they overestimate (underestimate) favorable (unfavorable) outcomes of loan collection. Furthermore, we find that lower country-level corruption attenuates this relationship. We further show that overconfident CEOs reduce only the recognition of discretionary components of LLPs. | - |
dc.format.extent | 17 | - |
dc.language | 영어 | - |
dc.language.iso | ENG | - |
dc.publisher | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | - |
dc.title | CEO Overconfidence, Loan-Loss Provisions, and the Effect of Country Corruption: An International Investigation | - |
dc.type | Article | - |
dc.identifier.wosid | 000899817300001 | - |
dc.identifier.doi | 10.1080/1540496X.2022.2153591 | - |
dc.identifier.bibliographicCitation | EMERGING MARKETS FINANCE AND TRADE, v.59, no.6, pp 1835 - 1851 | - |
dc.description.isOpenAccess | N | - |
dc.identifier.scopusid | 2-s2.0-85144309307 | - |
dc.citation.endPage | 1851 | - |
dc.citation.startPage | 1835 | - |
dc.citation.title | EMERGING MARKETS FINANCE AND TRADE | - |
dc.citation.volume | 59 | - |
dc.citation.number | 6 | - |
dc.type.docType | Article | - |
dc.publisher.location | 영국 | - |
dc.subject.keywordAuthor | Loan-loss provisions | - |
dc.subject.keywordAuthor | CEO overconfidence | - |
dc.subject.keywordAuthor | corruption | - |
dc.subject.keywordAuthor | international investigation | - |
dc.subject.keywordAuthor | CEO characteristics | - |
dc.subject.keywordPlus | CROSS-COUNTRY | - |
dc.subject.keywordPlus | CORPORATE GOVERNANCE | - |
dc.subject.keywordPlus | EARNINGS MANAGEMENT | - |
dc.subject.keywordPlus | CAPITAL MANAGEMENT | - |
dc.subject.keywordPlus | DETERMINANTS | - |
dc.subject.keywordPlus | INSTITUTIONS | - |
dc.subject.keywordPlus | BANKS | - |
dc.subject.keywordPlus | TESTS | - |
dc.subject.keywordPlus | IFRS | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.relation.journalResearchArea | International Relations | - |
dc.relation.journalWebOfScienceCategory | Business | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.relation.journalWebOfScienceCategory | International Relations | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
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