CEO Confidence and Unreported R&D
Abstract
We investigate whether managerial traits influence corporate decisions to provide mandatory financial disclosures. The results indicate that firms with confident chief executive officers (CEOs) are 24% more likely to report their research and development (R&D) expenditures relative to firms with cautious CEOs. Exploiting staggered, state-level regulatory shocks and changes in CEO type, we find substantial evidence that cautious CEO firms...
Paper Details
Title
CEO Confidence and Unreported R&D
Published Date
Dec 1, 2018
Journal
Volume
64
Issue
12
Pages
5725 - 5747
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