The value relevance of management overconfidence with mediation effect of costs stickiness

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FARHADI ZAHRA; Talebi Najafabadi Abdolhossein; KAMALI KERMANI NARJES

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Journal: MANAGEMENT ACCOUNTING Year:2019 | Volume:12 | Issue:43 Page(s): 105-116

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Title

The value relevance of management overconfidence with mediation effect of costs stickiness

Author(s)

FARHADI ZAHRA | Talebi Najafabadi Abdolhossein | KAMALI KERMANI NARJES | Issue Writer Certificate

Keywords

Value RelevanceQ1

Cost StickinessQ1

Management OverconfidenceQ1

Stock PriceQ2

Abstract

The Extra-assurance management is one of the most important characteristics of executives that effect on financial decision. When sales decline, overconfident managers, ensure to their capabilities to restore previous levels of sale. It is therefore more likely to overestimating sales will be in the near future, the result will be an increase in Cost Stickiness. However, the Cost Stickiness by manipulating the natural process costs and expected costs could affect informational content. The confidence comes through influencing management costs stickiness (connection interface), can also affect the Value Relevance. So Management Overconfidence comes through influencing costs stickiness, can also affect the Value Relevance. Hypothesis test results during the years 2007 and 2017 showed that showed that the relationship between Cost Stickiness and Management Overconfidence is significant positive. On the other hand the relationship between Management Overconfidence and Value Relevance is significant negative. The third hypothesis of the research about the effect of Management Overconfidence through the costs stickiness on the Value Relevance could not be verified.

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APA: Copy

FARHADI, ZAHRA, Talebi Najafabadi, Abdolhossein, & KAMALI KERMANI, NARJES. (2019). The value relevance of management overconfidence with mediation effect of costs stickiness. MANAGEMENT ACCOUNTING, 12(43 ), 105-116. SID. https://sid.ir/paper/198832/en

Vancouver: Copy

FARHADI ZAHRA, Talebi Najafabadi Abdolhossein, KAMALI KERMANI NARJES. The value relevance of management overconfidence with mediation effect of costs stickiness. MANAGEMENT ACCOUNTING[Internet]. 2019;12(43 ):105-116. Available from: https://sid.ir/paper/198832/en

IEEE: Copy

ZAHRA FARHADI, Abdolhossein Talebi Najafabadi, and NARJES KAMALI KERMANI, “The value relevance of management overconfidence with mediation effect of costs stickiness,” MANAGEMENT ACCOUNTING, vol. 12, no. 43 , pp. 105–116, 2019, [Online]. Available: https://sid.ir/paper/198832/en

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