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Cited by 719

The DOI matches its Crossref record; 45 of the 45 references it cites were found in a registry or an index.

Managerial Overconfidence and Accounting Conservatism

Open access
AHMED, ANWER S., DUELLMAN, SCOTT·2013·Journal of Accounting Research
DOI 10.1111/j.1475-679x.2012.00467.x
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Abstract

Overconfident managers overestimate future returns from their firms’ investments. Thus, we predict that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. Furthermore, we test whether external monitoring helps to mitigate this effect. Using measures of both conditional and unconditional conservatism respectively, we find robust evidence of a negative relation between CEO overconfidence and accounting conservatism. We further find that external monitoring does not appear to mitigate this effect. Our findings add to the growing literature on overconfidence and complement the findings by Schrand and Zechman [2011] that overconfidence affects financial reporting behavior.

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Crossref · 10.1111/j.1475-679x.2012.00467.x

Cites

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Citations

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Metadata

Authors
AHMED, A. S., & DUELLMAN, S.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2012-09-04
Volume
51
Issue
1
Pages
1-30
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/j.1475-679x.2012.00467.x
OpenAlex
W2623598673
Cited by
719
References
45
FWCI
78.68
Type
journal article
Language
en
Open access
bronze

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CoChat. (2026). Citation check: Managerial Overconfidence and Accounting Conservatism. https://app.cochat.ai/papers/10.1111/j.1475-679x.2012.00467.x
The paper
AHMED, A. S., & DUELLMAN, S. (2013). Managerial Overconfidence and Accounting Conservatism. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2012.00467.x

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.