Who makes acquisitions? CEO overconfidence and the market's reaction

A-Tier
Journal: Journal of Financial Economics
Year: 2008
Volume: 89
Issue: 1
Pages: 20-43

Authors (2)

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Does CEO overconfidence help to explain merger decisions? Overconfident CEOs over-estimate their ability to generate returns. As a result, they overpay for target companies and undertake value-destroying mergers. The effects are strongest if they have access to internal financing. We test these predictions using two proxies for overconfidence: CEOs' personal over-investment in their company and their press portrayal. We find that the odds of making an acquisition are 65% higher if the CEO is classified as overconfident. The effect is largest if the merger is diversifying and does not require external financing. The market reaction at merger announcement (-90 basis points) is significantly more negative than for non-overconfident CEOs (-12 basis points). We consider alternative interpretations including inside information, signaling, and risk tolerance.

Technical Details

RePEc Handle
repec:eee:jfinec:v:89:y:2008:i:1:p:20-43
Journal Field
Finance
Author Count
2
Added to Database
2026-01-25