Internal-Control Willingness and Managerial Overconfidence

Internal control is a branch of accounting subject, and accounting control and risk management are the core of enterprise internal control. Previous studies have shown that high-quality internal control inhibits or regulates managerial overconfidence (MOC). However, it is believed that the influenti...

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Auteurs principaux: Bin Liu, Lin Li
Format: article
Langue:EN
Publié: Frontiers Media S.A. 2021
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Accès en ligne:https://doaj.org/article/e67b7fa5731648439f0bbd224921a991
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