Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange
Earnings smoothing is affected significantly by expectations about future earnings, and overconfidence affects such expectations. Overconfident managers by the belief that they possess special information (that the others do not) overestimate their information integrity and consequently their firms’...
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Autores principales: | Ghasem Blue, Masoud Hasani Alghar |
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Formato: | article |
Lenguaje: | FA |
Publicado: |
Shahid Bahonar University of Kerman
2015
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Materias: | |
Acceso en línea: | https://doaj.org/article/8228f7f1004b44cc9e2129f7e278f3e1 |
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