The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring
This study investigates the effect of managerial overconfidence on both conditional and unconditional conservatism considering the role of external monitoring. Data is collected from a sample of 197 firms listed in Tehran Stock Exchange over the period 2004 to 2012. Two measures are used for manage...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2015-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_54969_79b062640e5e53ff524b897e924c2237.pdf |