Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the impact of accounting conservatism on the relationship between CEO change with overconfidence and firm performance in companies that listed in the Tehran stock exchange

Document Type : Original Article

Authors
Masoume Davoudi 1
Amir Ghafourian Shagerdi 2
1 M.A. in Accounting, Faculty of Management and Accounting, Department of Accounting, Imam Reza international university, Mashhad, Iran
2 Department of Accounting, Faculty of Management and Accounting, Imam Reza International University, Mashhad, Iran
Abstract
This study investigating the impact of investigating the impact of accounting conservatism on the relationship between CEO change with overconfidence and firm performance in companies that listed in the Tehran stock exchange. This research is objectively, appliable and through the method of collecting and analyzing in the field of descriptive, correlational. The statistic sociaty population of this research, includes the firms listed in the tehran stock exchange as 117 companies operating in various industries over the years 2011 to 2017. To measure CEO change with overconfidence, using coding method and also to measure the CEO overconfidence according to the Ahamad and Duelman (2013) use overinvit index that is related to the investement also to measue firm performance, use by Tobins Q ratio and finally to measure the accounting conservatism used the Khan and Wats model. The test assumptions of this study are regular multiple regression with and using the Eviews software. According to the results of the mentioned test assumptions shows that: accounting conservatism had not a significant impact on the relationship between CEO change with overconfidence and firm performance but accounting conservatism had a significant impact on the relationship between CEO overconfidence and firm performance.
Keywords
Accounting Conservatism
CEO change with overconfidence
Firm performance
Tehran stock exchange