The Effect of Cognitive Disorders CEO on Future Earnings Prospects Stickiness

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Shahali Marjan; ABDOLI MOHAMMAD REZA

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Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:3 (41) Page(s): 71-96

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Information Journal Paper

Title

The Effect of Cognitive Disorders CEO on Future Earnings Prospects Stickiness

Author(s)

Shahali Marjan | ABDOLI MOHAMMAD REZA | Issue Writer Certificate

Keywords

Stickiness of DividendsQ1

Stickiness of Future Earnings ProspectsQ1

Over ConfidenceQ2

OptimismQ1

MyopicQ1

Abstract

Understanding cost behavior is one of the important discussions of cost accounting and management accounting. But the future is determined by the decisions made by the companies and by the managers. In fact, a manager based on his type of analytic understanding of the market decides how the company costs should be in the competing markets. This kind of decisions may contain behavioral biases. The Purpose of this research is to investigate the effect of cognitive disorders CEO on future earnings prospects stickiness. The sample of this study consisted of 206 companies listed in Tehran Stock Exchange during the period of 2009-2016. The research hypotheses are investigated using multivariate linear regression using E-views software. The results of the research indicate that there is a meaningful relationship between the three criteria and the stickiness of the prospects of future earnings. This relationship is negative for overconfidence and positive in both cases of Optimism and Optimism Myopic.

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APA: Copy

Shahali, Marjan, & ABDOLI, MOHAMMAD REZA. (2019). The Effect of Cognitive Disorders CEO on Future Earnings Prospects Stickiness. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(3 (41) ), 71-96. SID. https://sid.ir/paper/387079/en

Vancouver: Copy

Shahali Marjan, ABDOLI MOHAMMAD REZA. The Effect of Cognitive Disorders CEO on Future Earnings Prospects Stickiness. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(3 (41) ):71-96. Available from: https://sid.ir/paper/387079/en

IEEE: Copy

Marjan Shahali, and MOHAMMAD REZA ABDOLI, “The Effect of Cognitive Disorders CEO on Future Earnings Prospects Stickiness,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 3 (41) , pp. 71–96, 2019, [Online]. Available: https://sid.ir/paper/387079/en

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