Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE | Year:1393 | Volume:5 | Issue:16 | Start Page:55 | End Page:79

video

sound

Persian Version

View:

490

Download:

360

Cites:

1

Information Journal Paper

Title

MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM

Pages

 Start Page 55 | End Page 79

Abstract

 Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between ACCOUNTING CONSERVATISM and MANAGERIAL OVERCONFIDENCE, and the effects of EXTERNAL MONITORING on this relationship. The sample contains 62 firms over the period 1378–1391. The results indicate a negative relationship between MANAGERIAL OVERCONFIDENCE and both the conditional and unconditional conservatism. In addition, the result provides evidence that EXTERNAL MONITORING appears to mitigate the negative effect of overconfidence on conditional conservatism, but does not appear to have the same effect on unconditional conservatism.

Cites

References

Related Journal Papers

Related Seminar Papers

  • No record.
  • Related Plans

  • No record.





  • Advertising

    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID