Author(s)

Yu Zhu

Corresponding Author

Yu Zhu

ABSTRACT

Managers are the makers of enterprise decision-making, and the rationality of their decision-making has an important impact on the management efficiency of the company's cost. This paper takes China's 2013-2017 A-share listed manufacturing companies as a sample to study the impact of managerial overconfidence on cost stickiness and the impact of internal control quality on the relationship between the two. The study finds that managerial overconfidence will increase cost stickiness, and perfect internal control can inhibit it from enhancing the cost stickiness.

KEYWORDS

Managerial Overconfidence, Internal Control, Cost Stickiness