Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism

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Rashidi Mohsen

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Journal: Interdisciplinary Journal of Management Studies Year:2021 | Volume:14 | Issue:1 Page(s): 61-86

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Information Journal Paper

Title

Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism

Author(s)

Rashidi Mohsen | Issue Writer Certificate

Keywords

Environmental uncertaintyQ1

Accounting conservatismQ1

Manager optimismQ1

Abstract

It is expected that more accounting conservation (Environmental uncertainty) reduces Manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the Manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, Environmental uncertainty, and Manager optimism, as well as the link between accounting conservation, Manager optimism, and the cost of capital. First, it is established that more accounting conservation could lead to a decrease in Manager optimism. Second, I tried to show that Manager optimism changes the cost of capital in the accounting conservation quintile. Consistent with a negative relationship between accounting conservation and Manager optimism, and with the dominating effect of managers' optimism, the article documented a positive association between managers' optimism and the cost of capital for firms whose shares trade in low accounting conservation.

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APA: Copy

Rashidi, Mohsen. (2021). Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism. IRANIAN JOURNAL OF MANAGEMENT STUDIES, 14(1 ), 61-86. SID. https://sid.ir/paper/368966/en

Vancouver: Copy

Rashidi Mohsen. Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism. IRANIAN JOURNAL OF MANAGEMENT STUDIES[Internet]. 2021;14(1 ):61-86. Available from: https://sid.ir/paper/368966/en

IEEE: Copy

Mohsen Rashidi, “Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism,” IRANIAN JOURNAL OF MANAGEMENT STUDIES, vol. 14, no. 1 , pp. 61–86, 2021, [Online]. Available: https://sid.ir/paper/368966/en

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