The impact of managerial overconfidence on accounting conservatism : empirical study
Joint Authors
Abu al-Izz, Muhammad E.
Afifi, Hilal Abd al-Fattah
Zahir, Ahmad Muhammad
Source
[The Journal of Business Research]
Issue
Vol. 41, Issue 2 (30 Jun. 2019), pp.1-23, 23 p.
Publisher
Zagazig University Faculty of Commerce
Publication Date
2019-06-30
Country of Publication
Egypt
No. of Pages
23
Main Subjects
Topics
Abstract 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.
American Psychological Association (APA)
Abu al-Izz, Muhammad E.& Afifi, Hilal Abd al-Fattah& Zahir, Ahmad Muhammad. 2019. The impact of managerial overconfidence on accounting conservatism : empirical study. [The Journal of Business Research]،Vol. 41, no. 2, pp.1-23.
https://search.emarefa.net/detail/BIM-1091781
Modern Language Association (MLA)
Abu al-Izz, Muhammad E.…[et al.]. The impact of managerial overconfidence on accounting conservatism : empirical study. [The Journal of Business Research] Vol. 41, no. 2 (2019), pp.1-23.
https://search.emarefa.net/detail/BIM-1091781
American Medical Association (AMA)
Abu al-Izz, Muhammad E.& Afifi, Hilal Abd al-Fattah& Zahir, Ahmad Muhammad. The impact of managerial overconfidence on accounting conservatism : empirical study. [The Journal of Business Research]. 2019. Vol. 41, no. 2, pp.1-23.
https://search.emarefa.net/detail/BIM-1091781
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1091781
