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THE EFFECT OF MANAGERIAL OVERCONFIDENCE ON ACCRUALS-BASED AND REAL-ACTIVITIES EARNINGS MANAGEMENT: EVIDENCE FROM EGYPT
Faculty
Commerce
Year:
2019
Type of Publication:
ZU Hosted
Pages:
1-14
Authors:
Ahmed Mohamed Zaher Ibraheem
Staff Zu Site
Abstract In Staff Site
Journal:
Academy of Accounting and Financial Studies Journal Jordan Whitney Enterprises, Inc
Volume:
4
Keywords :
, EFFECT , MANAGERIAL OVERCONFIDENCE , ACCRUALS-BASED , REAL-ACTIVITIES EARNINGS
Abstract:
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.
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جامعة سوهاج
جامعة الفيوم
جامعة بنها
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شراقوة
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جامعة جنوب الوادى
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