انواری، علیاصغر؛ صدر، علیرضا؛ ودیعی، محمدحسین (1393). بررسی رابطه چرخه عمر شرکتها و نقد شوندگی سهام شرکتها. راهبرد مدیریت مالی، 2(6)، 1- 25.
چاوشی، کاظم؛ رستگار، محمد؛ میرزائی، محسن (1394). اوراق بهادار تهران. مدیریت دارایی و تأمین مالی، 6 (1)، 89- 106.
رامشه، منیژه؛ ملانظری، مهناز (1393). بیشاطمینانی مدیریت و محافظهکاری حسابداری. مجله دانش حسابداری، 5 (16)، 55- 79.
شعری، صابر؛ رحمانی، علی؛ بولو، قاسم؛ محسنی، بهرام (1394). انعطافپذیری مالی و سرعت تعدیل ساختار سرمایه. دانش حسابداری مالی، 2 (5)، 73- 87.
کمیته تدوین استانداردهای حسابداری (1396). استانداردهای حسابداری. (نشریه 160) چاپ بیست و هفتم، تهران، سازمان حسابرسی.
مشایخ، شهناز؛ بهزادپور، سمیرا (1393). تأثیر بیشاطمینانی مدیران بر سیاست تقسیم سود شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. بررسیهای حسابداری و حسابرسی، 21 (4)، 485- 504.
مهرانی، ساسان؛ مرادی، محمد؛ اسکندر، هدی؛ هاشمی، میرمحمد جواد (1394). مالکیت نهادی و انعطافپذیری مالی. پژوهشهای حسابداری مالی و حسابرسی، 7 (28)، 43- 56.
نصیری، سلاله؛ بنی مهد، بهمن؛ احمدزاده، حمید (1395). بیش اعتمادی مدیر و بیش نمایی سود. فصلنامه علمی پژوهشی حسابداری مدیریت، 9 (30)، 55- 65.
نیکبخت، محمدرضا؛ شعبانزاده، مهدی؛ کلهر، کوروش (1395). بررسی تأثیر بیش اعتمادی مدیران بر حقالزحمه حسابرسی در شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران. فصلنامه مطالعات مدیریت و حسابداری، 2 (1)، 171- 189.
References
Abdullah, S.N. (2004). Board composition, CEO duality and performance among Malaysian listed companies. Corporate Governance, 4 )4(, 47-61.
Accounting Standard Setting Committee (2017). Accounting Standards. Tehran, Audit Organization.(in Persian)
Almeida, H., Ferreira, D. & Adams, R.B. (2005). Powerful CEOs and their impact on corporate performance. Review of Financial Studies, 18 )4(, 1403-1432.
Anvari, A., Sadr, A., & Vadiee, M. (2014). Studying the Relationship between Corporate life Cycle and Stock Liquidity of Companies. Journal of Financial Management Strategy, 2(3), 1-25. (in Persian)
Boubaker, A., & Mezhoud, M. (2011). Impact of managerial ownership on operational performance of IPO firms: French context”, International Journal of Management Science and Engineering Management, 6 )3(. 191-197.
Brick, I.E., Palmon, O., & Wald, J.K. (2006). CEO compensation, director compensation and firm performance. Journal of Corporate Finance, 12 )3(, 403-423.
Chan, K.S., Dang, V.Q.T., & Yan, I.K.M. (2012). Chinese Firms’ Political Connection, Ownership, and Financing Constraints, Economics Letters, 115 (2), 164-167.
Chavoshi, K., Rastegar, M., & Mirzaee, M. (2015). Examination of the relation between Managerial Overconfidence and financing Policies in Tehran Stock Exchange. Financial Knowledge of Security Analysis (Financial Studies), 8 (25), 29-41.(in Persian)
Coles, J.L., Daniel, N.D., & Naveen, L. (2006). Managerial incentives and risk-taking. Journal of Financial Economics, 79) 2. (431-468.
Deesomsak, R., Paudyal, K., & Pescetto, G. (2004). The determinants of capital structure: evidence from the Asia Pacific region”, Journal of Multinational Financial Management, 14 )4(, 387-405.
Drobetz, W., Gruninger, M., & Hirschvogl, S. (2010). Information Asymmetry and the Value of Cash. Journal of Banking & Finance, 34 (9), 2168-2184.
Fairchild, R. (2009). Managerial overconfidence, moral hazard problems, and excessive life-cycle debt sensitivity. Investment Management and Financial Innovations, 6) 3(, 35-42.
Ferreira, M. A., & Vilela, A. (2004). Why Do Firms Hold Cash? Evidence from EMU Countries, European Financial Management, 10 (2), 295–319.
Hackbarth, D. (2008). Managerial traits and capital structure decisions, Journal of Financial and Quantitative Analysis, 43 (4), 843–882.
Hambrick, D.C. and Cannella, A. (2004). CEOs who have COOs: contigency analysis of an unexplored structural form. Strategic Management Journal, 25 )10(, 959-979.
Hasani Alghar, M., Rahimian, N (2018). The Effect of Managerial Overconfidence on Debt Maturity Structure in Listed Companies in Tehran Stock Exchange. Asset Management & Financing, 6 (1), 89-106.(in Persian)
Hilary, G., & Hsu, C. (2011). Endogenous overconfidence in managerial forecasts. Journal of Accounting and Economics, 51 )3(, 300-313.
Huang, G., & Song, F.M. (2006). The determinants of capital structure: evidence from China. China Economic Review, 17 (1), 14-36.
Ishikawa, M., & Takahashi, H. (2010). Overconfident Managers and External Financing Choice. Review of Behavioral Finance, 2 (1), 37–58.
Jani, E., Hoesli, M., & Bender, A. (2004).
Corporate Cash Holdings and Agency Conflicts. available at
www.ssrn.com,id=563863.
Kwanglim, S., Ellen Eun Kyoo, K., Amit, S. (2017). Examining the determinants of long-term debt in the US restaurant industry: Does CEO overconfidence affect debt maturity decisions? International Journal of Contemporary Hospitality Management, 29 (5), 1501-1520.
Li, K., Griffin, D., Yue, H., & Zhao, L. (2011). National culture and capital structure decisions: evidence from foreign joint ventures in China. Journal of International Business Studies, 42 )4(, 477-503.
Li, Z.L., Zhao, H.P. and Song, Y.F. (2009). Empirical research on managerial overconfidence and corporate financing behavior of pecking-order. IEEE 16th International Conference on Industrial Engineering and Engineering Management (IE&EM 2009), pp. 1496-1500.
Majluf, A. N., & Myers, E. B. (1984). Capital Structure and Firm Performance: A New a Proach to Testing Agency Ttheory and a Plication to the Banking Industry. Journal of Banking and Finance, (30), 1065-1102.
Malmendier, U., & Tate, G. (2005). CEO overconfidence and corporate investment. The Journal of Finance, 60 )6(, 2661-2700.
Mashayekh, S., Behzadpur, S. (2015). The effect of managers' overconfidence on dividend policy in the firms listed in Tehran stock market. Accounting and Auditing Review, 21 (4), 485-504. (in Persian)
Mehrani, S., Moradi, M., Eskandar, H., Hashemi, M. (2015). Institutional Ownership and Financial flexibility. The Financial Accounting and Auditing Research, 7 (28), 43-56.
(in Persian)
Nasiri, M., Bani Mahd, B., Ahmadzade, H. (2016). Managerial Overconfidence and Earnings Overstatement. Managemant Accounting, 9 (30), 55-65. (in Persian)
Nikbakht, M., Shaabanzadeh, M., Kalhor, K. (2015). Investigating the Effect of Managers' Overconfidence
on Audit Fees in firms listed
in Tehran Stock Exchange. Journal of Management and Accounting Studies, 2 (1), 171-189.
(in Persian)
Nofsinger, J. (2003). Social mood and financial economics. The Journal of Behavioral Finance, 6(3), 144-160.
Opler T., Pinkowitz, L., Stulz, R., and R. Williamson (1999). The Determinants and Implications of Corporate Cash Holdings. Journal of Financial Economics, 52 (1), 3-46.
Presley, T., Abbott. L. (2013). AIA submission: CEO overconfidence and the incidence of financial restatement. Advances in Accounting, incorporating Advances in International Accounting, 29 (1), 74–84.
Rameshrh, R., Molanzari, M. (2014). Manageral Overconfidence and Accounting Conservatism. Journal of Accounting Knowledge, 5 (16), 55-79.(in Persian)
Razmjuei, P., Chahremani, A., Partov Nurollahi, S. (2015). The Impact of Ownership Structure on the Financing Methods of Companies Listed in Tehran Stock Exchange
. International Conference on Research in Science and Technology, Tehran, Karine Research Institute.
https://www.civilica.com/Paper-CRSTCONF01-CRSTCONF01_821.html
Rechner, P.L., & Dalton, D.R. (1991). CEO duality and organizational performance: a longitudinal analysis. Strategic Management Journal, 12 )2(, 155-160.
Sheri, S., Rahmani, A., Bolu, C., Mohseni, B. (2015). Financial flexibility and the Financial leverage adjustment speed of companies listed in Tehran Stock Exchange (TSE). A Quarerly Journal of Empirical Research of Financial Accounting, 2 (2), 73-88.
(in Persian)
Ting, I, Lean, H, Kweh, Q, Azizan, N. (2016). Managerial overconfidence, government intervention and corporate financing decision. International Journal of Managerial Finance, 12 (1), 4-24.
Wang, C.Y., Chen, Y.F., & Yu, C.W. (2013). Managerial optimism and post-financing stock performance in Taiwan: a comparison of debt and equity financing. Economics Letters, 119 )3(, 332-335.
Wei, J., Min, X., & Jiaxing, Y. (2011). Managerial overconfidence and debt maturity structure of firms: analysis based on China’s listed companies. China Finance Review International, 1 )3(, 262-279.