Managerial Overconfidence and Accounting Conservatism

Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Ma...

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Autores principales:	Manijeh Ramsheh, Mahnaze Molanzari
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2014
Materias:	managerial overconfidence accounting conservatism external monitoring Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/6a5f29a5c3da40d0b4d0d480c9cd71fc
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spelling	oai:doaj.org-article:6a5f29a5c3da40d0b4d0d480c9cd71fc2021-11-04T19:46:52ZManagerial Overconfidence and Accounting Conservatism2008-89142476-292X10.22103/jak.2014.661https://doaj.org/article/6a5f29a5c3da40d0b4d0d480c9cd71fc2014-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_661_b9ed4a1225ab5e9097c3e3a5d43846a2.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XOverconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external monitoring on this relationship. The sample contains 62 firms over the period 1378–1391. The results indicate a negative relationship between managerial overconfidence and both the conditional and unconditional conservatism. In addition, the result provides evidence that external monitoring appears to mitigate the negative effect of overconfidence on conditional conservatism, but does not appear to have the same effect on unconditional conservatism.Manijeh RamshehMahnaze MolanzariShahid Bahonar University of Kermanarticlemanagerial overconfidenceaccounting conservatismexternal monitoringAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 5, Iss 16, Pp 55-79 (2014)
institution	DOAJ
collection	DOAJ
language	FA
topic	managerial overconfidence accounting conservatism external monitoring Accounting. Bookkeeping HF5601-5689
spellingShingle	managerial overconfidence accounting conservatism external monitoring Accounting. Bookkeeping HF5601-5689 Manijeh Ramsheh Mahnaze Molanzari Managerial Overconfidence and Accounting Conservatism
description	Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external monitoring on this relationship. The sample contains 62 firms over the period 1378–1391. The results indicate a negative relationship between managerial overconfidence and both the conditional and unconditional conservatism. In addition, the result provides evidence that external monitoring appears to mitigate the negative effect of overconfidence on conditional conservatism, but does not appear to have the same effect on unconditional conservatism.
format	article
author	Manijeh Ramsheh Mahnaze Molanzari
author_facet	Manijeh Ramsheh Mahnaze Molanzari
author_sort	Manijeh Ramsheh
title	Managerial Overconfidence and Accounting Conservatism
title_short	Managerial Overconfidence and Accounting Conservatism
title_full	Managerial Overconfidence and Accounting Conservatism
title_fullStr	Managerial Overconfidence and Accounting Conservatism
title_full_unstemmed	Managerial Overconfidence and Accounting Conservatism
title_sort	managerial overconfidence and accounting conservatism
publisher	Shahid Bahonar University of Kerman
publishDate	2014
url	https://doaj.org/article/6a5f29a5c3da40d0b4d0d480c9cd71fc
work_keys_str_mv	AT manijehramsheh managerialoverconfidenceandaccountingconservatism AT mahnazemolanzari managerialoverconfidenceandaccountingconservatism
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Managerial Overconfidence and Accounting Conservatism

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