THE EFFECT OF EARNING RESPONSE COEFFICIENT ON THE RELATIONSHIP OF MANAGERIAL OVERCONFIDENCE AND CONDITIONAL CONSERVATISM

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ZANJIRDAR MAJID; RAFIEE ZAHRA

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:34 Page(s): 113-135

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Title

THE EFFECT OF EARNING RESPONSE COEFFICIENT ON THE RELATIONSHIP OF MANAGERIAL OVERCONFIDENCE AND CONDITIONAL CONSERVATISM

Author(s)

ZANJIRDAR MAJID | RAFIEE ZAHRA | Issue Writer Certificate

Keywords

MANAGERIAL OVERCONFIDENCEQ1

CONDITIONAL CONSERVATISMQ2

EARNINGS RESPONSE COEFFICIENTQ2

Abstract

The managers with too much over-trust relationship overestimate the corporations future investments returns and output. So it is expected that these managers delay the recognition of loss and tend to apply conservative accounting procedures.the present research aims to explore the relationship between the over-reliance relationship management with the conditioned conservatism in terms of the EARNINGS RESPONSE COEFFICIENT in the corporations listed in the tehran stock exchange for a period of 2008 -2013. The research involves a sample of 103 corporations which were selected through systematic random sampling. the statistical methods of the study involve multivariate logistic regression using the SPSS software. The findings of the research indicates that there is not a significant relationship between the over-trust relationship management and the conditioned conservatism in the corporations with a High EARNINGS RESPONSE COEFFICIENT compared with those with Low EARNINGS RESPONSE COEFFICIENT.

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APA: Copy

ZANJIRDAR, MAJID, & RAFIEE, ZAHRA. (2017). THE EFFECT OF EARNING RESPONSE COEFFICIENT ON THE RELATIONSHIP OF MANAGERIAL OVERCONFIDENCE AND CONDITIONAL CONSERVATISM. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(34), 113-135. SID. https://sid.ir/paper/197971/en

Vancouver: Copy

ZANJIRDAR MAJID, RAFIEE ZAHRA. THE EFFECT OF EARNING RESPONSE COEFFICIENT ON THE RELATIONSHIP OF MANAGERIAL OVERCONFIDENCE AND CONDITIONAL CONSERVATISM. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(34):113-135. Available from: https://sid.ir/paper/197971/en

IEEE: Copy

MAJID ZANJIRDAR, and ZAHRA RAFIEE, “THE EFFECT OF EARNING RESPONSE COEFFICIENT ON THE RELATIONSHIP OF MANAGERIAL OVERCONFIDENCE AND CONDITIONAL CONSERVATISM,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 34, pp. 113–135, 2017, [Online]. Available: https://sid.ir/paper/197971/en

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