Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between management's overconfidence and company performance with the manipulation of accruals and the moderating role of the company's life cycle

Document Type : Original Article

Authors
reza mansourian 1
sara farahani 2
1 Assistant Professor of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Master's student in accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The present study examines the relationship between management overconfidence and company performance with the manipulation of accruals and the moderating role of the company's life cycle in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, eight hypotheses were formulated and 131 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Amari Evioz version 10 were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between the overconfidence of the management and the performance of the company with the manipulation of accruals. Also, firm life cycle moderates the relationship between management overconfidence and firm performance by manipulating accruals.
Keywords
Management overconfidence
firm performance
manipulation of accruals
firm life cycle

Subjects