Financial health in the sense of profitability and continuity of activity of the economic unit is of great importance for all shareholders and stakeholders. The purpose of this study was to investigate the effect of revaluation of fixed assets on the relationship between managers' distrust and financial distress in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 142 companies listed on the Tehran Stock Exchange in the period 1391-1397 have been used. The results of this study show that managers' overconfidence has a positive and significant effect on the company's financial distress. Also, revaluation of fixed assets has a negative and significant effect on the relationship between overconfidence and managers and financial helplessness of the company.
khoshkar,F. , manei,Z. and bakhtiari,Z. (2021). The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress. Journal of Accounting and Management Vision, 3(34), 113-126.
MLA
khoshkar,F. , , manei,Z. , and bakhtiari,Z. . "The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress", Journal of Accounting and Management Vision, 3, 34, 2021, 113-126.
HARVARD
khoshkar F., manei Z., bakhtiari Z. (2021). 'The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress', Journal of Accounting and Management Vision, 3(34), pp. 113-126.
CHICAGO
F. khoshkar, Z. manei and Z. bakhtiari, "The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress," Journal of Accounting and Management Vision, 3 34 (2021): 113-126,
VANCOUVER
khoshkar F., manei Z., bakhtiari Z. The effect of fixed assets revaluation on the relationship between managers' distrust and financial distress. Journal of Accounting and Management Vision, 2021; 3(34): 113-126.
