The Impact of Managerial Overconfidence on Expenses Classification Shifting: The Moderating Role of Comparability of Financial Statements
Abstract Expenses classification shifting significantly compromises the quality of core earnings, resulting in misleading information about firms’ core and sustainable performance. Classification shifting can be a direct and unintentional consequence of overconfident CEOs’ cognitive bias. Also, ove...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Isfahan
2024-11-01
|
| Series: | Pizhūhish/hā-yi ḥisābdārī-i mālī |
| Subjects: | |
| Online Access: | https://far.ui.ac.ir/article_29045_3a256ec1a2a56189c4e944bcd64c0544.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|