بررسی تاثیر بیش اعتمادی مدیران بر تعدیل نامناسب هزینه‌ها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناس ارشد حسابداری، دانشگاه پیام نور، ایران

2 دانشجوی دکتری حسابداری واحد تهران مرکز، تهران، ایران

چکیده

در پژوهش حاضر اعتماد به نفس کاذب مدیران به عنوان توضیحی رفتاری برای تعدیل نامناسب هزینه در نظر گرفته شده است. هدف این مطالعه بررسی اثر بیش اعتمادی مدیران بر تعدیل نامناسب هزینه­ ها می­ باشد. در این راستا و با استفاده از تکنیک قدرتمند پانل، از معیار سرمایه­ گذاری بیش از حد به عنوان شاخص­ بیش اعتمادی و همچنین از سایر متغیرهای کنترلی مؤثر بر تعدیل نامناسب هزینه ها از قبیل شدت کارکنان، شدت دارایی­ ها، کاهش فروش متوالی، لگاریتم طبیعی 1 بعلاوه بازده سهام سالانه اولیه، جریان نقد آزاد، پرداخت­ های ثابت مدیران استفاده شده است. جامعه آماری پژوهش 91 شرکت­ پذیرفته شده در بورس اوراق بهادار تهران برای دوره زمانی 1385-1394 می­ باشد. بر اساس نتایج تحقیق حاضر اثر بیش اعتمادی مدیران بر تعدیل نامناسب هزینه پذیرفته می­ شود و می­ توان گفت که اطمینان و اعتماد بیش از حد مدیران منجر به تعدیل نامناسب هزینه ­ها خواهد شد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Survey of the Managerial Overconfidence on the Improper Adjustment Costs

نویسندگان [English]

  • Kaveh Ghaderi 1
  • Salahedin Ghaderi 2
چکیده [English]

In this research, managerial overconfidence is considered as a behavioral explanation for the improper adjustment costs. This study aims to investigate the effect of managerial overconfidence on improper adjustment costs. With using the powerful technique of panel, we  have applied remained overinvestment as index of managerial overconfidence and also other control variables affecting cost stickiness such as the number of the staff, the amount of assets, consecutive decline in sales, natural logarithm 1 in addition to the yield of initial annual share, free cost flow, constant payment to managers. Sampling population of the present study includes 91 accepted companies at Tehran stock exchange and manufacturing parts in the time period of 2007-2016. Based on the findings, the effects of managerial overconfidence on improper adjustment improper adjustment costs is accepted and we can say that too much confidence and trust of the manager leads to increase in cost stickiness. Also, other control variables have meaningful effects on improper adjustment cost.

کلیدواژه‌ها [English]

  • Improper Adjustment Cost
  • Managerial Overconfidence
  • Overinvestment
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