skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON ACCRUALS-BASED AND REAL-ACTIVITIES EARNINGS MANAGEMENT: EVIDENCE FROM EGYPT

Academy of Accounting and Financial Studies journal, 2019-10, Vol.23 (4), p.1-14 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2019 ;ISSN: 1096-3685 ;EISSN: 1528-2635

Full text available

Citations Cited by
  • Title:
    THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON ACCRUALS-BASED AND REAL-ACTIVITIES EARNINGS MANAGEMENT: EVIDENCE FROM EGYPT
  • Author: Zaher, Ahmed M
  • Subjects: Accounting ; Costs ; Earnings management ; Emerging markets ; Optimism
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2019-10, Vol.23 (4), p.1-14
  • Description: This study aims at investigating the effect of managerial overconfidence on earnings management (both accruals and real activities). A sample of 125 companies is drawn from Egyptian-listed companies' qualified population for a period from 2012 to 2017 producing 750 year-firm observations. The trade-off model developed by Zang (2012) after adjusting it in order to fit the Egyptian environment and incorporate managerial overconfidence as independent variable is used to investigate the effect of managerial overconfidence on earnings management. The findings of this study indicate that managerial overconfidence positively affects both accruals earnings management and real-activities earnings management. Moreover, Egyptian managers jointly use both types of earnings management.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait