Investigating the Effectiveness of Operant Conditioning Behavior Theory on Relationship between CEO Behavioral Bias with Internal Control Weakness in Companies listed in the Tehran Stock Exchange

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Maskani Mostafa; ABDOLI MOHAMMAD REZA

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Journal: JOURNAL OF FINANCIAL MANAGEMENT STRATEGY Year:2020 | Volume:8 | Issue:29 Page(s): 135-155

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Title

Investigating the Effectiveness of Operant Conditioning Behavior Theory on Relationship between CEO Behavioral Bias with Internal Control Weakness in Companies listed in the Tehran Stock Exchange

Author(s)

Maskani Mostafa | ABDOLI MOHAMMAD REZA | Issue Writer Certificate

Keywords

Overconfidence CEOQ2

Managerial MyopicQ1

Tournament IncentiveQ1

Internal Control WeaknessQ1

Abstract

In the shadow of separation of ownership from the control and the problem of representation in the modern business world, it is necessary to pay attention to the psychological and perceptual characteristics of managers as decision makers in this field. Behavioral tendencies of the CEO are considered as one of the consequences of separation of ownership from control, which indicates the difference in incentives in corporate governance. The Purpose of this research is to investigate the effectiveness of operant conditioning behavior theory on the relationship between CEO behavioral bias with Internal Control Weakness in companies listed in the Tehran Stock Exchange. Operant Conditioning Behavior Theory Measured based on the criterion of CEO competitive motivation as a motivator and Managerial Myopic and Overconfidence CEO have been used as criteria for perceived bias. In this research, 88 Tehran Stock Exchange companies were selected through systematic elimination and studied during the period 2012 to 2017. To test the hypothesis regression model was used to perform the final analysis, software Eviews. The results of this study showed that CEO's Tournament Incentive moderates the positive effect of manager's behavioral and perceptual bias on the weakness of the internal control system and improves the quality level of the internal control mechanisms of the companies.

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APA: Copy

Maskani, Mostafa, & ABDOLI, MOHAMMAD REZA. (2020). Investigating the Effectiveness of Operant Conditioning Behavior Theory on Relationship between CEO Behavioral Bias with Internal Control Weakness in Companies listed in the Tehran Stock Exchange. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, 8(29 ), 135-155. SID. https://sid.ir/paper/387226/en

Vancouver: Copy

Maskani Mostafa, ABDOLI MOHAMMAD REZA. Investigating the Effectiveness of Operant Conditioning Behavior Theory on Relationship between CEO Behavioral Bias with Internal Control Weakness in Companies listed in the Tehran Stock Exchange. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY[Internet]. 2020;8(29 ):135-155. Available from: https://sid.ir/paper/387226/en

IEEE: Copy

Mostafa Maskani, and MOHAMMAD REZA ABDOLI, “Investigating the Effectiveness of Operant Conditioning Behavior Theory on Relationship between CEO Behavioral Bias with Internal Control Weakness in Companies listed in the Tehran Stock Exchange,” JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, vol. 8, no. 29 , pp. 135–155, 2020, [Online]. Available: https://sid.ir/paper/387226/en

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