This study investigates the relationship between managerial overconfidence and labor investment efficiency in companies listed on the Tehran Stock Exchange. The present study is applied in terms of purpose and is causally (post-event) in terms of correlation methodology. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 120 companies were selected as the research sample and were studied in a period of six years between 1393 to 1398. Eviews software version 9 and multiple regression based on composite data were used to test the research hypotheses. To measure managerial overconfidence, the model proposed by Hong et al. (2016) and to the labor investment efficiency, the model proposed by Pinak and Liliz (2007) has been used. The results show that managerial overconfidence has a negative and significant effect on labor investment efficiency.
rajaee zadeh harandi, E., momeni, M., & arabkhorasani, M. (2021). Managerial overconfidence and labor investment efficiency. Journal of Accounting and Management Vision, 4(38), 20-34.
MLA
ehsan rajaee zadeh harandi; marzieh momeni; massoud arabkhorasani. "Managerial overconfidence and labor investment efficiency". Journal of Accounting and Management Vision, 4, 38, 2021, 20-34.
HARVARD
rajaee zadeh harandi, E., momeni, M., arabkhorasani, M. (2021). 'Managerial overconfidence and labor investment efficiency', Journal of Accounting and Management Vision, 4(38), pp. 20-34.
VANCOUVER
rajaee zadeh harandi, E., momeni, M., arabkhorasani, M. Managerial overconfidence and labor investment efficiency. Journal of Accounting and Management Vision, 2021; 4(38): 20-34.
