he Effect of Management Optimism and Pessimism on Earnings Management

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Rezazadeh Hamed; PAKMARAM ASGAR; BAHRI SALES JAMAL; Abdi Rasoul

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2020 | Volume:7 | Issue:1 (24) Page(s): 157-180

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Title

he Effect of Management Optimism and Pessimism on Earnings Management

Author(s)

Rezazadeh Hamed | PAKMARAM ASGAR | BAHRI SALES JAMAL | Abdi Rasoul | Issue Writer Certificate

Keywords

Management Optimism And PessimismQ1

Management Earnings ForecastsQ1

Earnings ManagementQ2

Abstract

Purpose: Earnings forecasting by management is one of the tools for managers to interact with the market that will give companies the opportunity to influence market behavior. The purpose of this study is to investigate the effect of Management Optimism And Pessimism on Earnings Management. Method: This is a descriptive, correlational and post-event study. For this purpose, the data of 155 companies listed in Tehran stock exchange during 20062017 were studied. The relationship between variables was investigated using multivariate regression. Results: Study findings revealed that optimistic managers tend to Earnings Management through revenues and accruals methods. Conclusion: Over-management optimism leads to more optimistic forecasts and given that managers' forecasts are as a measure of stakeholder decision making; therefore, overly optimistic managers have more incentives to Earnings Management. Optimistic managers are always trying to hide information and negative news from investors and to accumulate them inside the company in the hope that their poor performance will be covered by better performance in the future. As a result, they may take steps to aggravate agency problems. Contribution: Given that the present study for the first time in Iran has specifically examined the tendency of optimistic and pessimistic managers to Earnings Management, it is expected that the findings of the study, in addition to the development of the literature and its theories, will have a favorable impact on the decisions of managers and investors.

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APA: Copy

Rezazadeh, Hamed, PAKMARAM, ASGAR, BAHRI SALES, JAMAL, & Abdi, Rasoul. (2020). he Effect of Management Optimism and Pessimism on Earnings Management. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 7(1 (24) ), 157-180. SID. https://sid.ir/paper/359813/en

Vancouver: Copy

Rezazadeh Hamed, PAKMARAM ASGAR, BAHRI SALES JAMAL, Abdi Rasoul. he Effect of Management Optimism and Pessimism on Earnings Management. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2020;7(1 (24) ):157-180. Available from: https://sid.ir/paper/359813/en

IEEE: Copy

Hamed Rezazadeh, ASGAR PAKMARAM, JAMAL BAHRI SALES, and Rasoul Abdi, “he Effect of Management Optimism and Pessimism on Earnings Management,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 7, no. 1 (24) , pp. 157–180, 2020, [Online]. Available: https://sid.ir/paper/359813/en

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