This refers to the tendency among managers and owners of a company to pursue ambitious new projects that eventually fail to earn sufficient returns, thus harming the long-term financial health of the company. For instance, a new product launched to capture market share from competitors can deplete the existing cash reserves of the company or even increase its debt burden and other costs without a commensurate increase in income. It is named after the Greek mythological character Icarus who, in his excitement to fly with his new wings made of wax, flew too close to the sun despite advice to the contrary and fell to his death as a result.