أثر آليات المراقبة الخارجية على العلاقة بين الثقة الادارية الزائدة وإدارة الارباح The impact of external monitoring mechanisms on the relationship between managerial overconfidence and earnings management (An empirical Study on Egyptian listed corporation)

"Abstract The current study aimed to measure the relationship between managerial overconfidence and earnings management, in addition to examine the impact of external control mechanisms (external auditing quality, institutional ownership, and financial analysts’ coverage) as moderator variables for the relationship between managerial overconfidence and earnings management, The empirical study was conducted on a sample of joint stock firms ""50 firm"" registered in the general authority for financial supervision during the period 2009- 2019, with 513 observations out of (37- 550 missing observation) during the study period. Depending on multiple linear regression model to examine the relationship between variables, the results indicate that there is a significant impact of sector specialization of audit firm on the relationship between managerial overconfidence and accrual earnings management,There is also a significant impact of audit firm size on the relationship between managerial overconfidence and real earnings management, While there is no impact of both the financial analyst’s coverage and institutional ownership on the relationship between managerial overconfidence and earnings management."