نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد یار گروه حسابداری، شعبه قم، دانشگاه آزاد اسلامی، قم، ایران
2 دانشجوی دکتری حسابداری، شعبه قم، دانشگاه آزاد اسلامی، قم، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to investigate the relationship between managers' overconfidence, uncertainty about inflation and overinvestment. In order to achieve this goal, 136 companies from the research community were selected as the sample using a screening method and examined during the period of 1390-1394. In order to measure the managers' excessive trust in the excessive managerial trust index, for uncertainty about inflation the future changes in the general level of prices and for the overinvestment than the difference (as the remainder of the regression) between the real level of investment and the estimated level of investment are used. The hypotheses of the research were based on multiple regressions using the compiled data. The results indicate that there is significant relationship between managers' overconfidence, uncertainty about inflation and over investment
کلیدواژهها [English]