The impact of managerial overconfidence on accounting conservatism : empirical study

الملخص EN

This study aims at investigating the effect of managerial overconfidence on accounting conservatism.

Based on a convenient sample of 125 companies drawn from Egyptian listed companies' qualified population for a period from 2012 to 2017 to constitute 750 firm observation.

The study provides empirical evidence that overconfident managers are less likely to issue conservative financial reports.

Thus, they tend overstate reported income compared with less overconfident managers.