Ahmed, A.S. & Duellman, S. (2007). Evidence on the role of accounting conservatism in corporate governance. Journal of Accounting and Economics, (43): 411-437.
Ahmed, A.S. & Duellman, S. (2013). Managerial overconfidence and accounting conservatism. Journal of Accounting Research, 51(1): 1-30.
, M. & Hashemi
, M. (2015). The Effect of Managerial Overconfidence on Tax Avoidance. The Iranian Accounting and Auditing Review
, 22(1): 85-104. (in Persian
Basu, S. (1997). The conservatism principle and the asymmetric timeliness earnings. Journal of Accounting and Economics, 24(1): 3-37.
Ben-David, L., Graham, J.R. & Harvey, C.R. (2007). Managerial overconfidence and corporate policies. Europen Accounting Review, (17): 641-666.
Eslamy Bidgoli, GH. & Tehrani, A. (2011). An Insight into the nature of relationship between overconfidence of individual investors and trading volum in tehran stock exchange. Economic Research Review, 4 (39): 231-253. (in Persian)
Fallah Shams Layalestani, M., Ghalibaf asl, H. & Nobakht Sarayi, S. (2011). A Study of the effects of experience on risk taking, overconfidence and mass behaveior. Quarterly Journal of Securities Exchange, (12): 25-42. (in Persian)
Garcialara, J., Garciaosama, B. & Penalva, F. (2009). Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1): 161-201.
Gervais, S., Heaton, J.B. & Odean, T. (2010). Overconfidence, investment policy, and manager welfare. Unpublished Working paper.
Ghaemi, M.H., Kiani, A. & Taghizadeh, M. (2015). Conditional conservatism in financial reporting. The Iranian Accounting and Auditing Review, 21(4): 471-484. (in Persian)
Givoly, D. & Hayn, C. (2000). The changing time series properties of earnings, cash flows, and accruals: has financial reporting become more conservative? Journal of Accounting and Economics, 29 (3): 287-320.
Heidari, M. (2014). Examining managerial overconfidence behavioral explanation effect on cost stickiness: comparison with economic and agency theory based factors. The Iranian Accounting and Auditing Review, 21(2): 151-172. (in Persian)
Iatridis, G.E. (2011). Accounting disclosures, accounting quality and conditional and unconditional conservatism. International Review of Financial Analysis, 20 (2): 88-102.
Lafond, R. & Roychowdhury, S. (2008). Managerial ownership and accounting conservatism. Journal of Accounting Research, 46 (1): 101-135.
Li, F. (2010). Manager's self-serving attribution bias and corporate financial policies. Working Paper, University of Michigan.
Mahmudabadi, H. & Mehtari, Z. (2011). The relationship between conservatism and the effectiveness of investment of the companies accepted in Tehran stock exchange. Accounting Advances, 3 (2): 113-140. (in Persian)
Malmendier, U. & Tate, G. (2005). CEO overconfidence and corporate investment. Journal of Finance, (60): 266-700.
Mashayekh, SH. & Behzadpur, S. (2015). The Effect of managers, overconfidence on dividend policy in the firms listed in Tehran Stock Market. The Iranian Accounting and Auditing Review, 21(4): 485-504. (in Persian)
Mehrani, S., Moradi, M. & Eskandar, H. (2010). The relationship between the kind of institutional ownership and conservative accounting. Financial Accounting Researches, 2 (2): 47-62. (in Persian)
Rahmani, A. (1994). Behavioral accounting. The Iranian Accounting and Auditing Review, 3(1): 71-80. (in Persian)
Rahmani, A., Farzani, N. & Rastegar Moghaddam, H. (2011). The relationship between main ownership and conservatism in benefits. Accounting Knowledge, 2 (6): 43-63. (in Persian)
Schrand, C.M. & Zechman, S.L.C. (2011). Executive overconfidence and the slippery slope to financial misreporting. Journal of Accounting and Economics, 53(1-2): 311-329.
Setayesh, M.H. (2011). The existence conservatism in financial reporting of the companies accepted in Tehran stock exchange. Accounting Advances
, 2(3): 85-119. (in Persian
Skala, D. (2008). Overconfidence in psychology and finance-an interdisciplinary literature review. Bank I kredyt, (4): 33-50.