1
Assistant professor of accounting, Alzahra University, Iran
2
Ph.D Student of accounting, Alzahra University, Iran
10.22034/iaas.2020.107629
Abstract
Managers' optimism is a personality trait that is idefined as having a positive belief in each aspect of an event under uncertainty conditions. According to the researches in this area, managers' optimism can be arrised from two factors. One is the economic incentives and the other is people's mental response. In the present research, the concept of manager's optimism, its underlying factors, and the proxies used in the accounting, finance and psychology literature in order to measure it, are discussed. Finally a new insight about managerial optimism have been presented by describing concepts related to two type of optimism, optimism in financial reporting, and its relation with overconfidence and moltivated reasoning.
Hosseini,S. A. and Khoeini,M. (2020). Theoretical Basics of Managers' Optimism and its Measurement. Accounting and Auditing Studies, 9(33), 5-24. doi: 10.22034/iaas.2020.107629
MLA
Hosseini,S. A. , and Khoeini,M. . "Theoretical Basics of Managers' Optimism and its Measurement", Accounting and Auditing Studies, 9, 33, 2020, 5-24. doi: 10.22034/iaas.2020.107629
HARVARD
Hosseini S. A., Khoeini M. (2020). 'Theoretical Basics of Managers' Optimism and its Measurement', Accounting and Auditing Studies, 9(33), pp. 5-24. doi: 10.22034/iaas.2020.107629
CHICAGO
S. A. Hosseini and M. Khoeini, "Theoretical Basics of Managers' Optimism and its Measurement," Accounting and Auditing Studies, 9 33 (2020): 5-24, doi: 10.22034/iaas.2020.107629
VANCOUVER
Hosseini S. A., Khoeini M. Theoretical Basics of Managers' Optimism and its Measurement. Accounting and Auditing Studies, 2020; 9(33): 5-24. doi: 10.22034/iaas.2020.107629
