1
Department of Accounting, Faculty of Technical Boys, Technical and Vocational University (TVU) Lecturer , Shirvan, Iran
2
Assistant Professor of Accounting, Gonbad Kavous University, Gonbad Kavous, Iran
3
eshragh
4
Mashhad University of Medical Sciences, Mashhad, Iran
Abstract
In this study, we try to address the effect of managers' mistrust on the financing methods of companies listed on the Tehran Stock Exchange. The statistical population of all companies listed on the Tehran Stock Exchange is between 2011 and 2021. For this purpose, first we identify the companies that have one of the goals of increasing their capital and then a series of factors that we examine in each company. These factors can be: leverage, capital increase, overconfidence, institutional ownership. First, referring to the site of the Stock Exchange Organization, and there, by examining the companies whose purpose of increasing their capital was to reform the financial structure, selected companies were selected. Then, among the selected companies, the companies that had the conditions of adjustment of the statistical community were examined, and finally 167 companies were selected. After selecting the companies, to calculate the variables, information was extracted from three main financial statements: balance sheet, profit and loss statement and cash flow statement of the company. According to the hypothesis test, it was found that financial leverage and capital increase after reforming the capital structure (financial context) is significantly different and such a significant relationship was not observed in other variables.
ghodrati zoeram,A. , Norouzi,M. , maldar,A. and maheri sardasht,Z. (2022). The Impact of Managers' Overconfidence on Financing Methods. Journal of Accounting and Management Vision, 5(60), 125-136.
MLA
ghodrati zoeram,A. , , Norouzi,M. , , maldar,A. , and maheri sardasht,Z. . "The Impact of Managers' Overconfidence on Financing Methods", Journal of Accounting and Management Vision, 5, 60, 2022, 125-136.
HARVARD
ghodrati zoeram A., Norouzi M., maldar A., maheri sardasht Z. (2022). 'The Impact of Managers' Overconfidence on Financing Methods', Journal of Accounting and Management Vision, 5(60), pp. 125-136.
CHICAGO
A. ghodrati zoeram, M. Norouzi, A. maldar and Z. maheri sardasht, "The Impact of Managers' Overconfidence on Financing Methods," Journal of Accounting and Management Vision, 5 60 (2022): 125-136,
VANCOUVER
ghodrati zoeram A., Norouzi M., maldar A., maheri sardasht Z. The Impact of Managers' Overconfidence on Financing Methods. Journal of Accounting and Management Vision, 2022; 5(60): 125-136.