The Effect of Manager's Overconfidence on Real Earnings Management in the Firms Listed in Tehran Stock Market

Todays, the issue of earnings management, has attracted the attention of many researchers in such a way that the researchers follow more their reasons and motivations in earnings management. One of the factors on Earnings management, more confidence in management. Overconfidence is an important feature of managers who are optimism about future earnings and cash flows and have a positive view of potential risk and return. Hence, we are going to investigate the effect of manager's overconfidence on earnings management. To do so, the financial data between the years 2010 to 2015 of listed companies in Tehran stock exchange was sampled with systematic deletion analysis in which 107 companies were sampled. To analyze the research hypotheses, multiple regression with the use of panel data was appliedThe results. The results showed that the more trust management andReal earnings management standards. There is a significant positive relationship...