Exploring the moderating role of CEO overconfidence in the CSR-financial performance nexus: a quantile analysis in the banking sector

Afef Jarraya & Mouna Boujelbène

International Journal of Revenue Management2025https://doi.org/10.1504/ijrm.2025.147347article
ABDC C
Weight
0.50

What the paper says

The present study investigates to what extent CEO overconfidence could moderate the CSR and financial performance binding relationship, concerning a sample of American and European banks, regarding the period spanning from 2013 to 2021. Using simultaneous quantile regression analysis, the empirical results indicate that engaging in socially responsible activities might negatively impact banking financial performance at high financial performance levels. Moreover, CEO overconfidence appeared to positively affect financial performance at all quantile levels. Additionally, CEO overconfidence was liable to exert a rather significant influence on the CSR of banks displaying FP scores approaching the highest performance levels. The findings also highlighted that overconfidence positively moderates the CSR effect on banking financial performance at all quantile levels. This research provides practical implications and insights for managers and policymakers seeking to improve banks' financial performance through highlighting the joint effect of strong commitment to CSR practices and CEO overconfidence.

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https://doi.org/https://doi.org/10.1504/ijrm.2025.147347

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@article{afef2025,
  title        = {{Exploring the moderating role of CEO overconfidence in the CSR-financial performance nexus: a quantile analysis in the banking sector}},
  author       = {Afef Jarraya & Mouna Boujelbène},
  journal      = {International Journal of Revenue Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijrm.2025.147347},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.