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Effet d’une vibration tendineuse sur la perception proprioceptive de sujets obèses

2013; Elsevier BV; Volume: 13; Issue: 134 Linguagem: Inglês

10.1016/j.kine.2012.12.020

2213-1566

Joëlle Barthèlemy, Noémie C. Duclos, Sébastien Bourdais, Serge Mesure,

Cerebral Palsy and Movement Disorders

The role of the Chief Executive Officer (hereafter, CEO) in financial reporting is almost universally assumed to be significant (Carcello, Neal, Palmrose & Scholz, 2011; Cohen, Krishnamoorthy, & Wright, 2002; Connelly, 2005; Paredes, 2004). While academics and regulators agree that the CEO can have a large impact on financial reporting decisions, there is very little research on how individual CEO characteristics actually influence the financial reporting process. This paper examines the impact of one such CEO characteristic – CEO overconfidence – on the incidence of financial restatement. We utilize a matched-pairs research design consisting of 75 restatement firms (obtained through the GAO restatement sample) and a set of 75 non-restatement control firms. Using an options-based measure of CEO overconfidence developed by Malmendier and Tate (2008), we document a statistically significant positive relation between CEO overconfidence and financial statement restatement.