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최고경영자의 자기과신 성향과 성과 : 보상 민감도 ＝ CEO overconfidence and pay-for-performance sensitivity / 안유연 ; 한승수 ; 김진배 1

개요 1

ABSTRACT 1

Ⅰ. 서론 2

Ⅱ. 선행연구 검토 및 가설 설정 3

2.1. 경영자의 자기과신 성향에 대한 연구 3

2.2. 성과-보상 민감도에 대한 연구 5

2.3. 산업 특성에 따른 경영자의 의사결정에 대한 연구 6

2.4. 가설 설정 7

Ⅲ. 연구 설계 및 표본 선정 9

3.1. 경영자 자기과신 성향의 측정 9

3.2. 산업 특성의 측정 10

3.3. 연구모형 10

3.4. 표본 선정 12

Ⅳ. 실증분석 결과 14

4.1. 기술통계 및 상관관계 분석 14

4.2. 회귀분석 결과 15

4.3. 추가분석 21

Ⅴ. 결론 26

REFERENCES 28

국내 참고 문헌 31

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기사명 저자명 페이지 원문 목차
기업의 횡령⋅배임 공시와 감사보고시차의 관계 = Asset embezzlement disclosure and audit report lag 신혜정, 안정인 p. 1-28

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임원 보수한도는 효과적인 지배구조 장치인가? = Does executive pay cap serve as an effective governance mechanism? : 보수한도와 성과대비 보수 수준과의 관계 박소희, 정선문 p. 29-57

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전략적 일탈이 현금보유수준과 보유현금가치에 미치는 영향 = Strategic deviance, cash holdings, and the value of cash holdings 김상미, 한종수 p. 59-84

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국제조세 규제 변화와 국가 간 소득이전 관련 최근 실증연구 동향 = A review of recent archival research on international tax regulations and intercountry income shifting 최기호, 유지선 p. 85-120

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온실가스 배출권 및 배출 부채 주석공시 현황 분석 = An analysis of the note disclosure of certified emission reduction and emission liabilities 정아름, 김현정 p. 121-149

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최고경영자의 자기과신 성향과 성과 = CEO overconfidence and pay-for-performance sensitivity : 보상 민감도 안유연, 한승수, 김진배 p. 151-182

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감사수정이 이익품질에 미치는 영향 = The effect of audit adjustments on earnings quality 강내철 p. 183-201

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임원 보상정책에 대한 외부감시 효과 = External monitoring effect on board compensation : focusing on zombie firms : 한계기업을 중심으로 안하은, 홍준용 p. 203-240

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원가패널 의료기관에 대한 원가자료의 대표성에 관한 연구 = A study on the representativeness of cost data for cost panel medical institution 오웅락, 김이배 p. 241-260

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참고문헌 (62건) : 자료제공( 네이버학술정보 )

참고문헌 목록에 대한 테이블로 번호, 참고문헌, 국회도서관 소장유무로 구성되어 있습니다.
번호 참고문헌 국회도서관 소장유무
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29 Kang, S-A., and J. Yoo. 2017. The effects of industrial characteristics on the relation between managerial overconfidence and firm performance. Korean Journal of Management Accounting Research 17 (2): 85-109. [printed in Korean] 미소장
30 Kim, B. 2016. Managerial opportunism, overconfidence and stock price crash risk. Asian Review of Financial Research 29(2): 193-233. [printed in Korean] 미소장
31 Kim, S-R-N. 2015. The effects of corporate governance on relation between managerial overconfidence and earnings management. Study on Accounting, Taxation & Auditing 57 (4): 1-39. [printed in Korean] 미소장
32 Kim, T., J. Chung, and S. Chi. 1999. The relation between managerial compensation and firm performance in Korean listed companies. Korean Accounting Review 24 (2): 87-115. [printed in Korean] 미소장
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34 Kim, N-Y., and K-J. Hwang. 2020. Factors affecting the relationship between managerial overconfidence and earnings management: focusing on market competition. Korean Journal of Management Accounting Research 20 (1): 1-29. [printed in Korean] 미소장
35 Kim, J., and J. Kim. 2021. The effect of adoption of the liability limitation provisions for directors. Korean Management Review 50 (6): 1471-1493. [printed in Korean] 미소장
36 Kim, H. S., and T. H. Kwon. 2019. Effects of managerial overconfidence on the relationship between corporate risk-taking and firm value. Korean Journal of Financial Studies 48 (5): 497-540. [printed in Korean] 미소장
37 Kim, B-J., and J-H. Park. 2019. Investment efficiency in hi-tech industry. Accounting Information Review 37(2): 115-138. [printed in Korean] 미소장
38 Kim, S, and S. Sohn. 2011. Accounting information quality in different industries. Korean Accounting Review 36 (3): 179-251. [printed in Korean] 미소장
39 Kruger, J. 1999. Lake Wobegon be gone! the “below-average effect” and the egocentric nature of comparative ability judgments. Journal of Personality and Social Psychology 77 (2): 221-232. 미소장
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