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- W2187052018 abstract "The behavioral phenomenon of managers' over-confidence is derived from the moral emotions' theory posed by Smith (1975) and personal economic behavior in psychology. Undoubtedly due to the negative effects of this behavioral phenomenon that realizes in accruals, the quality of financial reporting by firms is affected. The present research we have tried to study the relationship between managers' overconfidence and financial reporting quality emphasizing on intermediary role of corporate governance mechanisms in firms enlisted in Tehran Stock Exchange. To identify overconfidence of managers we have used three criteria including capital expenditures, excessive investment on assets, and upward prediction of earnings by managers and we have used the financial information precision index in Barth's (2001) model in order to calculate financial reporting quality. The goal of this research was applied and the method was post incidental correlation type. By using systematic deletion method and by exerting some conditions on the population 83 firms were chosen as our sample during the time period between 2006 and 2012. Also pooled data method was used to test research hypotheses. Research results showed that there was not a meaningful relationship between managers' overconfidence and financial reporting quality. Also evidences showed that the presence of corporate governance mechanisms did not affect the relationship managers' overconfidence and financial reporting quality." @default.
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- W2187052018 date "2014-01-01" @default.
- W2187052018 modified "2023-09-24" @default.
- W2187052018 title "STUDYING THE RELATIONSHIP BETWEEN MANAGERS' OVERCONFIDENCE AND FINANCIAL REPORTING QUALITY EMPHASIZING ON INTERMEDIARY ROLE OF CORPORATE GOVERNANCE MECHANISMS" @default.
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