IMPACT OF OVERCONFIDENCE MANAGEMENT ON THE CRASH RISK OF STOCK PRICE: EMPHASIZING ON THE MEDIATING ROLE OF ACCOUNTING CONSERVATISM

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DARABI ROYA; ZAREI ALI

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:1 (12) Page(s): 121-139

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Title

IMPACT OF OVERCONFIDENCE MANAGEMENT ON THE CRASH RISK OF STOCK PRICE: EMPHASIZING ON THE MEDIATING ROLE OF ACCOUNTING CONSERVATISM

Author(s)

DARABI ROYA | ZAREI ALI | Issue Writer Certificate

Keywords

CRASH RISK OF STOCK PRICEQ1

OVERINVESTMENTQ2

OVERCONFIDENCE MANAGEMENTQ1

CONSERVATISMQ2

Abstract

Overconfidence is one of the most important features of executers which influenced on the how to invest, financing and dividend policy. Overconfidence managers have false trust on their abilities. Therefore, they will tend to overestimate the effective factors on the stock price in the near future. The main objective of this study was to consider the impact of OVERCONFIDENCE MANAGEMENT on the CRASH RISK OF STOCK PRICE with emphasizing on the mediating role of accounting CONSERVATISM for all the firms listed at Tehran Stock Exchange during 2011-2015. This study was an applied one objectively and a descriptive-correlation one in nature. Kim et.al. (2016) model was used to test hypothesis. Two measure based on investment decisions including Campel et.al. (2016) and Sheran & Zachman (2009) models were used to measure OVERCONFIDENCE MANAGEMENT. Haten et.al. (2009) was used to measure CRASH RISK OF STOCK PRICE, and we used from Guioli & Hin (2000) to measure CONSERVATISM. Results showed that OVERCONFIDENCE MANAGEMENT and CONSERVATISM had effect on CRASH RISK OF STOCK PRICE. In other hand, results suggested that CONSERVATISM as a mediating role had negative effects on the impact of the overconfidence of management on the CRASH RISK OF STOCK PRICE.

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APA: Copy

DARABI, ROYA, & ZAREI, ALI. (2017). IMPACT OF OVERCONFIDENCE MANAGEMENT ON THE CRASH RISK OF STOCK PRICE: EMPHASIZING ON THE MEDIATING ROLE OF ACCOUNTING CONSERVATISM. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(1 (12) ), 121-139. SID. https://sid.ir/paper/252262/en

Vancouver: Copy

DARABI ROYA, ZAREI ALI. IMPACT OF OVERCONFIDENCE MANAGEMENT ON THE CRASH RISK OF STOCK PRICE: EMPHASIZING ON THE MEDIATING ROLE OF ACCOUNTING CONSERVATISM. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(1 (12) ):121-139. Available from: https://sid.ir/paper/252262/en

IEEE: Copy

ROYA DARABI, and ALI ZAREI, “IMPACT OF OVERCONFIDENCE MANAGEMENT ON THE CRASH RISK OF STOCK PRICE: EMPHASIZING ON THE MEDIATING ROLE OF ACCOUNTING CONSERVATISM,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 1 (12) , pp. 121–139, 2017, [Online]. Available: https://sid.ir/paper/252262/en

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