The impact of managerial overconfidence on accounting conservatism: Empirical study | ||||
| مجلة البحوث التجارية | ||||
| Article 6, Volume 41, Issue 2, April 2019, Page 3-26 PDF (601.59 K) | ||||
| Document Type: تجاریة کل ما یتعلق بالعلوم التجاریة | ||||
| DOI: 10.21608/zcom.2019.122621 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| محمد السعيد أبوالعز1; هلال عبدالفتاح عفيفي2; أحمد محمد زاهر* 2 | ||||
| 1جامعة الزقازيق، کلية التجارة ، قسم المحاسبة ، الزقازيق ، مصر | ||||
| 2جامعة الزقازيق ، کلية التجارة ، قسم المحاسبة ، الزقازيق ، مصر | ||||
| Abstract | ||||
| Abstract 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. | ||||
| Keywords | ||||
| Managerial overconfidence; accounting conservatism; conditional conservatism | ||||
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