Contents & References of The effect of management's overconfidence on re-presentation of financial statements
List:
Abstract 1
Chapter One: General Research
1-1) Introduction. 3
1-2) Description and statement of the problem. 3
1-3) Necessity and importance of research 5
1-4) Research objectives. 6
1-5) research hypotheses 7
1-6) research model and operational definition of its variables. 7
1-7) research method 9
1-8) information gathering method. 9
1-9) research area.. 9
1-10) Definition of specialized words and terms. 10
1-11) research structure. 11
Chapter Two: Theoretical Foundations and Research Background
2-1 Introduction. 13
2-2 Part I: Theoretical foundations of re-presentation of financial statements. 13
2-2-1) Reasons for renewing financial statements. 16
2-2-2) Reaction to the reasons for re-presentation of financial statements. 17
2-2-3) Consequences of restating financial statements. 18
2-3 Part II: The theoretical foundations of the Board of Directors 21
2-3-1) External organizational mechanisms. 21
2-3-2) internal organizational mechanisms. 22
2-3-3) Board of Directors 24
2-3-4) Composition of the Board of Directors 26
2-4 The third part: Management overconfidence. 37
2-5 Part IV: Background of the research. 41
Chapter 3: Research implementation method
3-1) Introduction. 51
3-2) research method. 52
3-3) research hypotheses. 52
3-4) research model and operational definition of variables 53
3-5) statistical population. 55
3-6) Gathering information. 56
3-7) Data analysis methods and tools 57
3-8) Statistical methods of hypothesis testing 58
3-9) Multivariate regression 58
3-9-1 coefficient of determination and corrected coefficient of determination 60
3-9-2 assumptions of linear regression. 60
3-9-3 test of independence of errors 61
3-9-4 test of model suitability. 62
3-9-5 Test of significance of coefficients. 62
3-10) Examining the structure of combined data and its types of models. 63
3-10-1 Fixed effect model. 64
3-10-2 Random effect model. 65
3-10-3 Detection tests in combined data. 65
3-11) chapter summary. 67
Chapter Four: Research Findings
4-1) Introduction. 70
4-2) Descriptive data statistics 70
4-3) Reliability test of variables 72
4-4) Determining the appropriate model to estimate the regression model. 74
4-5) Classic hypothesis test of regression. 76
4-5-1) Test of the normality of the dependent variable distribution. 76
4-5-2) Test of independence of errors 77
4-5-3) Heterogeneity of variances 78
4-5-4) Test of collinearity of independent variables. 79
4-6) Test of research hypotheses. 80
Chapter Five: Conclusions and Suggestions
5-1) Introduction. 85
5-2) Research summary and conclusion. 85
5-3) Examining the findings and interpreting the research results. 87
5-3-1) Test of the first hypothesis. 87
5-3-2) Second hypothesis test. 88
5-3-3) Test of the third hypothesis. 88
5-4) research limitations. 89
5-5) Practical research suggestions. 90
5-6) Suggestions for future research. 91
Sources and sources. 92
Appendix. 99
Sources and references:
A) Persian sources:
Scott, William R. (1390). Financial accounting theory, translated by Parsian, Ali. Termeh Publications, 304-305.
Ashrafzadeh, Hamid Reza and Mehrgan, Nader, (2007), Panel Data Econometrics. Tehran: University of Tehran Cooperative Research Institute.
Azer Adel, Momeni Mansour, (1385), "Statistics and its application in management", Tehran, Samat, vol.2, 10th edition.
Azer, Adel and Momeni, Mansour, (1377). Statistics and its application in management. The second volume, Tehran: Samet Publications.
Aghaei et al., (2012). The value content of mandatory disclosure: Evidence from the companies admitted to the Tehran Stock Exchange. Stock Exchange Quarterly, No. 13, 235-252.
Bazargan, Abbas and Sarmad, Zohra and Hejazi, Elaha, (2009). Research methods in behavioral sciences. Aghaz publication.
Badari, (1387), rotation of audit institutions and its effect on the audit quality of companies admitted to the Tehran Stock Exchange, master's thesis in accounting, Faculty of Management and Accounting, Islamic Azad University, Tehran South branch.
Barzegari Khanqah, (1375), master's thesis, examining the factors influencing the type of auditor's opinion in Iran, Shahid Beheshti University.
Bik Beshrouye, Salman, (2017), "The impact of corporate governance on company value", Master's thesis, University
Hass Yeganeh Yahya, Philosophy of Auditing, Scientific and Cultural Publications, second edition
Hass Yeganeh, Y. (1387), Doctor of Accounting (P.H.D) Thesis, Faculty of Management Accounting, Allameh Tabatabai University, p. 21.
Hosseini and Dereh Kharazi, (1386), Quality of Financial Reporting, Auditing and Corporate Governance, Accountant Magazine, No. 182, Spring 86.
Hosseini, Seyed Ali, (1386). Investigating the relationship between disclosure quality (reliability and timeliness) and profit management. Doctoral Thesis, Faculty of Management, University of Tehran, Khaki, (2012), Research Methods in Behavioral Sciences. Dana publication.
Rasaian, A. (2009), investigating the effect of the characteristics of the board of directors on the capital structure of companies listed on the Tehran Stock Exchange. Two Quarterly Program and Budget, 110, 191-204.
Raymon Aron, Basic stages of thought in sociology (full text), Bagher Parham, second edition, Max Weber's views and opinions about the theory of science, 540-553.
Sarmad Zohra, (2004). Research methods in behavioral sciences. Eshar Aghah.
Sae et al., (2012), factors affecting the re-presentation of financial statements, Tehran. Accounting Research, No. 14, pp. 44-67
Sajadi, (2013). The effect of disclosure on the cost of common stock. Financial Research, No. 16, pp. 83-103
Sarori Mehr, (2006), Master's Thesis, Identifying Factors Affecting Auditor Change in Iran, Management Accounting Faculty of Tarbiat Modares University.
Shariat Panahi, (2012), Audit Quality and Profit Forecasting, Journal of Accounting Research, No. 3, pp.22-35.
Safarzadeh, (2010). Investigating the impact of information disclosure on the liquidity of shares of companies listed on the Tehran Stock Exchange. Accounting Research, No. 4
Alavi, S., Najafi Siahroudi, M. and Sadeghpour, A. (1389). The dimensions and indicators of the improvement of the boards of directors. Tadbir Magazine, 217, 16-23.
Qalibaf Asl, H. and Rezaei, F. (1386). Investigating the effect of the composition of the board of directors on the performance of companies admitted to the Tehran Stock Exchange. Two Financial Research Quarterly Journals, 23, 33-48.
Kordestani et al., (1389), Consequences of changing auditors, Accountant Magazine, No. 218, pp. 58-63.
Mousavi, (1389). Factors affecting the disclosure of financial information through the website of companies admitted to the Tehran Stock Exchange. Accounting and Auditing Research, No. 5.
Momani, (2006), Master's Thesis, the importance of the characteristics of audit institutions in the process of choosing auditors for the development of companies and the motivations for changing auditors among Iranian companies, Faculty of Administrative Sciences and Business Management, University of Tehran.
Mehrani, Sasan; Nonhal Nahar, Ali Akbar, (1386) "The role of management accounting in increasing the efficiency of business units", The Accountant Journal 1386 - Number 190, pp. 57-71.
Namazi and Kermani, (1387). Investigating the relationship between the quality of disclosure (reliability and timeliness) and profit management". Accounting and Auditing Quarterly, No. 55
Nikbakht, M., Sidi, S. and Hashem Al-Hosseini, R. (2009). Investigating the impact of board of directors characteristics on company performance. Journal of Accounting Advances of Shiraz University, 2 (1), 251-270.
Nikbakht and Rafiei, (2006), "The Effects of Board Composition and Board Size on the Informativeness of Annual Accounting Governance", No. 55
418-431.
Bares et al (2013), The Causes and Consequences of Auditor Switching: A review of the Literature, Journal of Accounting Literature
Barnio G, Kav B, (2009) Bocconi School of Management (2004), The impact of mandatory audit rotation on audit quality and on audit pricing: the case of Italy. Academic research Unpublished.
Baron et al. (2001) "Opinion Shopping, Audit Firm Dismissals, and Audit Committees" working paper, Hong Kong University of Science and Technology
Bergmann, B. & Holt, S. (2012). Determinants of board size and composition: an empirical study of Danish medium and large firms, Master thesis submitted to fulfill M.Sc. in Applied Economics and Finance, Copenhagen Business School.
Bilimoria, D. (2000). Building the Business for Women Directors, in R. J. Burke and M. C. Mattis (eds