Abbasi, A. (2025). Explanation and ranking of quality costing components and indicators in manufacturing companies. Strategic Management Accounting, 1(1), 65-82. [in persian]
Ahmed, A. S., & Duellman, S. (2013). Managerial overconfidence and accounting conservatism. Journal of Accounting Research, 51(1), 1-30.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2097895) %EE%88%84%EE%88%86
Al Mamun, M., Balachandran, B., & Duong, H. N. (2020). Powerful CEOs and stock price crash risk.
Journal of Corporate Finance, 62, Article 101582.
https://doi.org/10.1016/j.jcorpfin.2020.101582
Alicke, M. D. (1985). Global self-evaluation as determined by the desirability and controllability of trait adjectives.
Journal of Personality and Social Psychology, 49(6), 1621.
https://doi.org/10.1037/0022-3514.49.6.1621.
Baradaran Hasanzadeh, R. and Heshmat, N. (2019). Studying the Distinct Impact of Abnormal Real Operations and Real Earnings Management on the Subsequent Crash Risk in Stock Prices.
Journal of Asset Management and Financing,
7(2), 81-98. doi: 10.22108/amf.2017.21357.
https://amf.ui.ac.ir/article_21357.html?lang=en
Bani Mahd, B., Arabi, M., & Hasnpour, S. (2016). Pazhuhesh-haye tajrobi va ravesh-shenasi dar hesabdari [Experimental research and methodology in accounting] (2nd ed.). Termeh Publications. [In Persian]
https://jaacsi.alzahra.ac.ir/article_3908.html?lang=en
Banimahd, Bahman, rahmannezhad, Ghader. (2017). The Valuable Content Of Dividend Earning In Companies. The Financial Accounting and Auditingresearches,9(33),1728.Sid. [InPersian]
https://sid.ir/paper/198102/en
Bertrand, M., & Schoar, A. (2003).Managing with style: The effect of managers on firm policies. Quarterly Journal of Economics, 118(4), 1169–1208.
Bushman, Robert M. and Piotroski, Joseph D. and Smith, Abbie J., What Determines Corporate Transparency? (December 1, 2003). Journal of Accounting Research 2004, 42 (2), Available at SSRN:
https://ssrn.com/abstract=428601
Borghans, L., Duckworth, A. L., Heckman, J. J., & Ter Weel, B. (2008). The economics and psychology of personality traits.
Journal of human Resources,
43(4), 972-1059.
https://jenni.uchicago.edu/papers/Borghans_Duckworth_etal_2008_JHR_v43_n4.pdf
Bazerman, M. H., & Moore, D. A. (2013). Judgment in managerial decision making. New York: Wiley.
Ben-David, I., Graham, J. R., & Harvey, C. R. (2013). Managerial Miscalibration.
Quarterly Journal of Economics, 128(4), 1547–1584.
https://academic.oup.com/qje/article-abstract/128/4/1547/1850166
Ben-David, I., Graham, J. R., & Harvey, C. R. (2010).Managerial overconfidence and corporate policies. Journal of Financial Economics, 98(3), 620–650.
Bashiri Manesh, N., & Orj Oghli, N. (2021). The impact of managerial overconfidence on the tone of financial reporting. Journal of Financial Accounting and Auditing, 9(1), 23-45. [In Persian]
Berry-Stölzle, T. R., Eastman, E. M., & Xu, J. (2018). CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers’ Loss Reserves. North American Actuarial Journal, 22(3), 380–404.
https://doi.org/10.1080/10920277.2017.1421977
Chen, C. X., Nasev, J., & Wu, S. Y. C. (2022). CFO overconfidence and cost behavior. Journal of Management Accounting Research, 34(2), 117–135.
https://doi.org/10.2308/JMAR-18-055
Colin, P., & Fang, L. (2013). The impact of managerial overconfidence on stock price movements and financial reporting. Journal of Financial Economics, 110(2), 296-318
https://doi.org/10.1016/j.jfineco.2013.08.010)%EE%88%84%EE%88%86
Dew, J., & Xiao, J. J. (2011). The financial management behavior scale: Development and validation. Journal of Financial Counseling and Planning, 22(1),43.
https://digitalcommons.uri.edu/cgi/viewcontent.cgi?article=1001&context=hdf_facpubs
Darabi, M. (2017). Examining the Challenges and Differences of International Financial Reporting Standards (IFRS) with Iranian Accounting Standards and Reviewing Available Solutions Proceedings of the 16th National Accounting Conference, Iran. [In Persian].
https://conf.ui.ac.ir/fa/article.php?lrId=105&cnfId=4
Dechow, P. M., & Skinner, D. J. (2000). Earnings management: Reconciling the views of accounting academics, practitioners, and regulators.
Accounting Horizons, 14(2), 235–250.
https://doi.org/10.2308/acch.2000.14.2.235
Dang, C., Li, Z., & Yang, C. (2018). Measuring firm size in empirical corporate finance. Journal of Banking & Finance, 86, 159-176.
Ebrahimi, A. A., Solgi, M., Vojoudi Nobakht, A., & Mosavi, M. (2022). managements overconfidence and efficiency of investment decisions and financing. Budget and Finance Strategic Research, 3(3), 135-167. [In Persian]
https://fbarj.ihu.ac.ir/article_207719.html?lang=en
Emmanuel, A., Qiao, L., & Nguyen, T. (2022).Chief Financial Officer overconfidence and stock price crash risk. International Review of Financial Analysis, Forthcoming.
Fernandes, D., Lynch Jr, J. G., & Netemeyer, R. G. (2014). Financial literacy, financial education, and downstream financial behaviors. Management Science,60(8), 1861-1883.
https://psycnet.apa.org/record/2014-32290-001
Gathergood, J. (2012). Self-Control, Financial Literacy and Consumer Over-Indebtedness, Journal of Economic Psychology, 33, pp. 590-602.
https://www.sciencedirect.com/science/article/pii/S0167487011001735
Hatten, K. J., Smith, M. K., & Harris, K. S. (2015). Corporate governance and the accumulation of bad news: The effects of managerial overconfidence and the bubble formation in stock prices. Journal of Finance and Economics, 12(2), 27-42
. https://doi.org/10.1016/j.jfineco.2008.10.003) %EE%88%84%EE%88%86
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers.
Academy of Management Review, 9(2), 193–206.
https://doi.org/10.5465/amr.1984.4277628
Harper, J. T., Johnson, G. J., & Sun, L. (2020). Stock price crash risk and CEO power: Firm-level analysis. Research in International Business and Finance, 51, 101094.
https://doi.org/10.1016/j.ribaf.2019.101094
He, Y., Chen, C., & Hu, Y. (2019). Managerial overconfidence, internal financing, and investment efficiency: Evidence from China. Research in International Business and Finance, 47, 501-510.
https://doi.org/10.1016/j.ribaf.2018.09.010
Hutton, A. P., Marcus, A. J., & Tehranian, H. (2009). Opaque financial reports, R2, and crash risk. Journal of Financial Economics, 94(1), 67-86.
https://www.sciencedirect.com/science/article/pii/S0304405X09000993
Ishikawa, M., & Takahashi, H. (2010). Overconfident managers and external financing choice. Review of Behavioral Finance, 2(1), 37–58.
Karamnia, A., & Rezaei, E. (2017). Examining the relationship between managerial overconfidence, debt maturity, and cost of debt in Tehran Stock Exchange-listed companies. Proceedings of the 1st Conference on Accounting, Management, and Economics with a National Economic Dynamics Approach, Iran [In Persian].
Kim, J., Li, Y., & Zhang, L. (2016). CEO power and stock price crash risk. Journal of Financial Economics, 121(1), 79-101.
https://doi.org/10.1016/j.jfineco.2016.03.007
Kim, J.-B., Li, Y., & Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis.
Journal of Financial Economics, 100(3), 639–662.
https://doi.org/10.1016/j.jfineco.2010.07.007
Kim, J. B., Wang, Z., & Zhang, L. (2016). CEO overconfidence and stock price crash risk.
Contemporary Accounting Research, 33(4), 1720–1749.
https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12217
Long, Y., Zhang, H., & Liu, J. (2020). Managerial rhetoric and stock price crashes. Journal of Corporate Finance, 64, 101653.
https://doi.org/10.1016/j.jcorpfin.2020.101653
Langer, E. J. (1975). The illusion of control.
Journal of Personality and Social Psychology, 32(2), 311.
https://doi.org/10.1037/0022-3514.32.2.311
Long, W., Tian, G. G., Hu, J., & Yao, D. T. (2020). Bearing an imprint: CEOs’ early-life experience of the Great Chinese Famine and stock price crash risk.
International Review of Financial Analysis, 70, Article 101510.
https://doi.org/10.1016/j. irfa.2020.101510.
Li, Y., & Zeng, Y. (2019). The impact of top executive gender on asset prices: Evidence from stock price crash risk. Journal of Corporate Finance, 58, 528–550.
https://doi.org/10.1016/j.jcorpfin.2019.07.005
Malmendier, U., & Tate, G. (2005). CEO overconfidence and corporate investment. The Journal of Finance, 60(6), 2661-2700.
Malmendier, U., Pezone, V., & Zheng, H. (2019). Managerial duties and managerial biases. In
Working paper. University of California at Berkeley.
https://eml.berkeley.edu/~ulrike/Papers/overconfidence_27jun2019.pdf
pakdelan, S., hesami, H., asef nia, R. and Bagheri Dadokolai, F. (2022). Investigating the effect of managers' overconfidence on the diversity of companies in companies listed on the stock exchange.
Journal of Accounting and Management Vision,
5(60), 1-13.
https://www.jamv.ir/article_150099.html?lang=en
Piri, H., & Sotudeh, T. (2025). Designing an advanced product life cycle approach in manufacturing companies. Strategic Management Accounting, 1(1), 1-17. [in persian]
Rajaee zadeh harandi, E. , momeni, M. and arabkhorasani, M. (2021). Managerial overconfidence and labor investment efficiency.
Journal of Accounting and Management Vision,
4(38), 20-34.
https://www.jamv.ir/article_130049.html?lang=en
Rahnamay Roodposhti, F., Nikoomaram, H. and Jahanmiri, M. H. (2018). Informational uncertainty a criterion to explain stock returns (Behavioral Approach). Journal of Investment Knowledge, 7(26), 131-148. [In Persian]
http://www.jik-ifea.ir/article_12605.html?lang=fa
Ronis, D. L., & Yates, J. F. (1987). Components of probability judgment accuracy: Individual consistency and effects of subject matter and assessment method.
Organizational Behavior and Human Decision Processes, 40(2), 193–218.
https://www.sciencedirect.com/science/article/pii/0749597887900124
Siregar, S. V., Utama, S., (2008), "Type of earnings management and the effect of ownership structure, Firm size, and corporate- governance practices: Evidence from Indonesia". The International Journal of Accounting, vol. 43, PP. 1.
https://www.sciencedirect.com/science/article/pii/S0020706308000022
Sharpe, D., Smilde, J., & Lopez, M. (2023). CEO overconfidence, customer satisfaction, and firm value: An investigation of mediating and moderating effects. Journal of Business Research, 153, 23-35.
https://doi.org/10.1016/j.jbusres.2023.02.007
Shaoji, W., Rui, Y., & Feng, L. (2020). Managerial overconfidence and corporate investment. Journal of Corporate Finance, 66, 101715.
https://doi.org/10.1016/j.jcorpfin.2020.101715
Sadeghi, Sara, & Esmaeil Zade Moghri, Ali. (2021). Investigating the effect of CEO power on the risk of stock price falls with the role of increasing the quality of accruals in companies listed on the Tehran Stock Exchange. Journal Of Financial Economics (Financial Economics and Development), 15(3 (56)), 197-215
Strömbäck, C., Lind, T., Skagerlund, K., Västfjäll, D., & Tinghög, G. (2017). Does self-control predict financial behavior and financial well-being?.
Journal of behavioral and experimental finance,
14, 30-38.
https://www.sciencedirect.com/science/article/pii/S2214635017300291
sotudeh, R., Haghparast, A. and Hirad, A. (2025). Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies. Strategic Management Accounting, 1(1), 40-64. [in persian]
Weinstein, N. D. (1980). Unrealistic optimism about future life events.
Journal of Personality and Social Psychology, 39(5), 806–820.
https://doi.org/10.1037/0022- 3514.39.5.806.
Yannick, T. (2018). Cyclical Investment Behavior across Financial Institutions, Journal of Financial Economics.
https://www.sciencedirect.com/science/article/abs/pii/S0304405X18301119
Zare Foski, A., & Zeinli, H. (2017). Examining the effect of incorporating firm size criteria in the Philosoff bankruptcy prediction model based on the AdaBoost algorithm. Proceedings of the 2nd Annual Conference on Economics, Management, and Accounting, Ahvaz, Iran. [In Persian]
https://elmnet.ir/doc/20709614-51271
فصلنامه حسابداری مدیریت راهبردی