MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM

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RAMSHEH MANIJEH; MOLANZARI MAHNAZ

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2014 | Volume:5 | Issue:16 Page(s): 55-79

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Information Journal Paper

Title

MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM

Author(s)

RAMSHEH MANIJEH | MOLANZARI MAHNAZ | Issue Writer Certificate

Keywords

MANAGERIAL OVERCONFIDENCEQ1

ACCOUNTING CONSERVATISMQ2

EXTERNAL MONITORINGQ2

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

MANAGERIAL OVERCONFIDENCE AND EARNINGS OVERSTATEMENT

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APA: Copy

RAMSHEH, MANIJEH, & MOLANZARI, MAHNAZ. (2014). MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM. JOURNAL OF ACCOUNTING KNOWLEDGE, 5(16), 55-79. SID. https://sid.ir/paper/163398/en

Vancouver: Copy

RAMSHEH MANIJEH, MOLANZARI MAHNAZ. MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2014;5(16):55-79. Available from: https://sid.ir/paper/163398/en

IEEE: Copy

MANIJEH RAMSHEH, and MAHNAZ MOLANZARI, “MANAGERIAL OVERCONFIDENCE AND ACCOUNTING CONSERVATISM,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 5, no. 16, pp. 55–79, 2014, [Online]. Available: https://sid.ir/paper/163398/en

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