articleContemporary Accounting ResearchSep 12, 2015Closed access

CEO Overconfidence and Stock Price Crash Risk

University of Waterloo · City University of Hong Kong

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Abstract

Abstract This study examines the association between chief executive officer ( CEO ) overconfidence and future stock price crash risk. Overconfident managers overestimate the returns to their investment projects and misperceive negative net present value ( NPV ) projects as value creating. They also tend to ignore or explain away privately observed negative feedback. As a result, negative NPV projects are kept for too long and their bad performance accumulates, which can lead to stock price crashes. Using a large sample of firms for the period 1993–2010, we find that firms with overconfident CEO s have higher stock price crash risk than firms with nonoverconfident CEO s. The impact of managerial overconfidence…

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676
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51.38
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100%
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Authors

3

Topics & keywords

Keywords
  • Overconfidence effect
  • Crash
  • Stock price
  • Stock (firearms)
  • Chief executive officer
  • Business
  • Value (mathematics)
  • Investment decisions
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