The Role of Environmental Uncertainty, Financial Constraints and Accounting Conservatism in Limiting the Performance Outcomes Due to Manager Overconfidence
Objective: The excessive self-esteem of managers leads to postponing bad news due to weaknesses in performance, and conservatism can be a factor in modifying it. In this paper, the purpose is to examine the role of accounting conservatism in limiting the functional outcomes results from overconfiden...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2018-10-01
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| Series: | بررسیهای حسابداری و حسابرسی |
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| Online Access: | https://acctgrev.ut.ac.ir/article_68926_a052edbc4d69e340c911a311500b8036.pdf |