The Effect of Managers' Overconfidence on Financial Reporting Tone

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BASHIRIMANESH NAZANIN; Ourojoghli Nayyer

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING Year:2021 | Volume:1 | Issue:2 (2) Page(s): 81-99

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Information Journal Paper

Title

The Effect of Managers' Overconfidence on Financial Reporting Tone

Author(s)

BASHIRIMANESH NAZANIN | Ourojoghli Nayyer | Issue Writer Certificate

Keywords

Managers' Overconfidence

Tone

Unexpected Tone

Abstract

Descriptive expression of financial statements can be very important because of the ability to express positive or negative of news and information and ultimately affect users. Managers can distract users' perceptions of explanatory reports using text Tone management. Therefore, the purpose of this study is to investigate the effect of Managers' Overconfidence on the financial reporting Tone. For this purpose, a sample of 129 companies listed on the Tehran Stock Exchange during the years 2014 to 2020 are selected. In this study, Managers' Overconfidence is measured in terms of three methods of capital expenditure, overinvestment and debt ratio, and research hypotheses are tested using pooled data and multiple regressions in STATA and EVIEWS softwares. Findings from the test of research hypotheses show, that when Managers' Overconfidence is in the form of over-investment and increase in capital expenditures, has a positive and significant relationship with using of positive words in financial statements. Therefore, in this case, due to the overconfidence and optimism of the manager, the simple and unexpected Tone of financial reporting has more positive words and becomes optimistic. But if the overconfidence behavior of manager occurs in the form of increasing the amount of debt and receiving bank facilities, it has a negative and significant relationship with the simple and unexpected Tone of financial reporting. Therefore, in this case, due to the increase in financial risk of the company, the use of positive words in financial reporting is less.

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APA: Copy

BASHIRIMANESH, NAZANIN, & Ourojoghli, Nayyer. (2021). The Effect of Managers' Overconfidence on Financial Reporting Tone. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, 1(2 (2) ), 81-99. SID. https://sid.ir/paper/953997/en

Vancouver: Copy

BASHIRIMANESH NAZANIN, Ourojoghli Nayyer. The Effect of Managers' Overconfidence on Financial Reporting Tone. JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING[Internet]. 2021;1(2 (2) ):81-99. Available from: https://sid.ir/paper/953997/en

IEEE: Copy

NAZANIN BASHIRIMANESH, and Nayyer Ourojoghli, “The Effect of Managers' Overconfidence on Financial Reporting Tone,” JOURNAL OF FINANCIAL AND BEHAVIORAL RESEARCHES IN ACCOUNTING, vol. 1, no. 2 (2) , pp. 81–99, 2021, [Online]. Available: https://sid.ir/paper/953997/en

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