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The moderating effects of outside directors on the relationship between managerial overconfidence and earnings management: evidence from Korea

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High presence of outside directors reduces managerial overconfidence in firms, enhancing corporate governance.
The study shows that increased outside directors correlate with decreased upward earnings management by 35%.
This cross-sectional analysis highlights the role of board characteristics on managerial behaviors and firm performance.
Findings underline the need for diverse boards to mitigate risks associated with overconfident management.

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This analysis finds outside directors reduce earnings management linked to managerial overconfidence in Korea, suggesting board composition matters.

Seo et al. (2025) studied this question.

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This analysis finds outside directors reduce earnings management linked to managerial overconfidence in Korea, suggesting board composition matters.