بررسی‏‌های حسابداری و حسابرسی

بررسی‏‌های حسابداری و حسابرسی

بررسی تأثیر اطمینان بیش‌از‌حد مدیریت بر محافظه‌کاری؛ با در نظر گرفتن نظارت بیرونی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان
1 دانشیار گروه حسابداری، دانشکدۀ مدیریت و اقتصاد، دانشگاه شهید باهنر، کرمان، ایران
2 دانشجوی دکتری حسابداری، دانشکدۀ علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران
3 کارشناس‎ارشد حسابداری، دانشکدۀ علوم اداری و اقتصاد، دانشگاه ولی‌عصر (عج)، رفسنجان، ایران
چکیده
در راستای تجزیه‎وتحلیل نقش ویژگی‌های رفتاری مدیران در گزارشگری مالی شرکت‌ها، پژوهش حاضر به بررسی اثر اطمینان بیش‌از‌حد مدیریت بر هر دو نوع محافظه‌کاری مشروط و نامشروط، با توجه به نقش تعدیل‎گر نظارت بیرونی می‌پردازد. برای اندازه‌گیری اطمینان بیش‌از‌حد مدیریت، از دو مقیاس مازاد سرمایه‌گذاری و مازاد نسبت بدهی به حقوق صاحبان سهام استفاده می‎شود. محافظه‌کاری مشروط بر اساس مدل تعدیل‎شدۀ باسو و محافظه‌کاری نامشروط بر اساس دو مقیاس محافظه‎کاری مبتنی بر اقلام تعهدی و ضریب چولگی گیولی و هاین اندازه‌گیری می‎شود. نمونۀ پژوهش را 197 شرکت پذیرفته‎شده در بورس اوراق بهادار تهران طی دورۀ زمانی 1383 تا 1391 پوشش می‎دهد. فرضیه‌ها به‎کمک الگوی رگرسیون چندگانه با استفاده از داده‌های ترکیبی آزمون می‎شوند. نتایج پژوهش نشان می‎دهد هر یک از مقیاس‌های به‎کاررفته برای اطمینان بیش‌از‌حد مدیریت، بر هر دو نوع محافظه‌کاری مشروط و نامشروط اثر منفی معنادار می‎گذارد. همچنین بر اساس یافته‌های پژوهش، برخی سازوکارهای نظارت بیرونی می‌تواند اثر منفی اطمینان بیش‌از‌حد مدیریت بر محافظه‌کاری نامشروط را کاهش دهد.
کلیدواژه‌ها

عنوان مقاله English

The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring

نویسندگان English

Ahmad Khodamipour 1
Mostafa Dorri Sedeh 2
Azadeh Pouresmaily 3
1 Associate Prof., Faculty of Management and Economics, Shahid Bahonar University, Kerman, Iran
2 Ph.D Student of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran
3 MSc., Faculty of Administrative Sciences and Economics, Vali-e-Asr University, Rafsanjan, Iran
چکیده English

This study investigates the effect of managerial overconfidence on  both conditional and unconditional conservatism considering the role of external monitoring. Data is collected from a sample of 197 firms listed in Tehran Stock Exchange over the period 2004 to 2012. Two measures are used for managerial overconfidence: excess asset growth and debt to equity ratio above the industry median. Unconditional conservatism is measured using an accrual-based measure and the difference between cash flow skewness and earnings skewness (Givoly and Hayn [2000]). Conditional conservatism is measured using Basu’s [1997] asymmetric timeliness measure. The findings indicate that both of managerial overconfidence measures have a significant negative effect on both conditional and unconditional conservatism. In addition, the results indicate that external monitoring significantly mitigates the effect of managerial overconfidence on unconditional conservatism.

کلیدواژه‌ها English

conditional conservatism
External Monitoring
managerial overconfidence
unconditional conservatism
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