The Analysis of the Executive Overconfidence in Fraudulent Companies
Executive overconfidence is one of the consequences of positive expectations about future performance, therefore failure to reach the specified goals may increase managers tendency to fraudulent financial reports. The purpose of this study is to analyze the behavior of executive overconfident in fra...
Main Authors: | , |
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2017-07-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_63197_1866985174be032600e77d891fbfe9f1.pdf |