The Analysis of the Executive Overconfidence in Fraudulent Companies

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...

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Bibliographic Details
Main Authors: kawa Qaderi, Kaveh Ghaderi
Format: Article
Language:fas
Published: University of Tehran 2017-07-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Capital Expenditure
Executive Overconfidence
Fraud
Logit regression
Overinvestment
Online Access:https://acctgrev.ut.ac.ir/article_63197_1866985174be032600e77d891fbfe9f1.pdf

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