THE EFFECT OF SELECTED CRITERIA ON THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE ON THE ACCURACY OF EARNING PREDICTION

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HASHEMI SEYYED ABBAS; TABATABAEI SEYEDE ZAHRA

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:3 | Issue:4 (11) Page(s): 1-22

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Title

THE EFFECT OF SELECTED CRITERIA ON THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE ON THE ACCURACY OF EARNING PREDICTION

Author(s)

HASHEMI SEYYED ABBAS | TABATABAEI SEYEDE ZAHRA | Issue Writer Certificate

Keywords

MANAGERIAL OVERCONFIDENCEQ2

ACCURACY OF EARNING PREDICTIONQ1

OPTIMISTIC FORECASTQ2

TIME HORIZONSQ2

MANAGERIAL DISCRETIONQ2

Abstract

The purpose of this study is to investigate the effect of selected criteria on the relationship between MANAGERIAL OVERCONFIDENCE on the ACCURACY OF EARNING PREDICTION. The ACCURACY OF EARNING PREDICTION is measured by through the change percent in the difference earning forecast error and MANAGERIAL OVERCONFIDENCE is measured by capital expenditures ratio criterion to total assets. The 108 companies are selected by systematic elimination method from the companies listed in Tehran stock Exchange during the years of 2008 to 2016. In order to hypotheses testing used pool data regression model.The results show that MANAGERIAL OVERCONFIDENCE has significant and negative impact on the ACCURACY OF EARNING PREDICTION. Also, optimistic earnings forecasts of last year and MANAGERIAL DISCRETION have negative and significant impact on the relationship between MANAGERIAL OVERCONFIDENCE and the ACCURACY OF EARNING PREDICTION. but TIME HORIZONS has positive and significant impact on the relationship between MANAGERIAL OVERCONFIDENCE and the ACCURACY OF EARNING PREDICTION.

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APA: Copy

HASHEMI, SEYYED ABBAS, & TABATABAEI, SEYEDE ZAHRA. (2017). THE EFFECT OF SELECTED CRITERIA ON THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE ON THE ACCURACY OF EARNING PREDICTION. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 3(4 (11) ), 1-22. SID. https://sid.ir/paper/252311/en

Vancouver: Copy

HASHEMI SEYYED ABBAS, TABATABAEI SEYEDE ZAHRA. THE EFFECT OF SELECTED CRITERIA ON THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE ON THE ACCURACY OF EARNING PREDICTION. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;3(4 (11) ):1-22. Available from: https://sid.ir/paper/252311/en

IEEE: Copy

SEYYED ABBAS HASHEMI, and SEYEDE ZAHRA TABATABAEI, “THE EFFECT OF SELECTED CRITERIA ON THE RELATIONSHIP BETWEEN MANAGERIAL OVERCONFIDENCE ON THE ACCURACY OF EARNING PREDICTION,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 3, no. 4 (11) , pp. 1–22, 2017, [Online]. Available: https://sid.ir/paper/252311/en

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