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Managerial Overconfidence And Earnings Management In Switzerland

The purpose of this study is to investigate the relationship between managerial overconfidence and earnings management in Switzerland. The sample collected for this empirical study covered 8 years of data from 20 IO to 2017. The top 100 public listed companies in SIX Swiss Exchange is examined wi...

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Bibliographic Details
Main Author: Shee, Jia Min
Format: Final Year Project Report
Language:English
Published: Universiti Malaysia Sarawak, (UNIMAS) 2019
Subjects:
H Social Sciences (General)
Online Access:http://ir.unimas.my/id/eprint/37091/1/Shee%20Jia%20Min%20ft.pdf
http://ir.unimas.my/id/eprint/37091/
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spelling my.unimas.ir.370912024-08-12T09:21:37Z http://ir.unimas.my/id/eprint/37091/ Managerial Overconfidence And Earnings Management In Switzerland Shee, Jia Min H Social Sciences (General) The purpose of this study is to investigate the relationship between managerial overconfidence and earnings management in Switzerland. The sample collected for this empirical study covered 8 years of data from 20 IO to 2017. The top 100 public listed companies in SIX Swiss Exchange is examined within the time period stated, with the total observation of 800. The empirical findings indicate that managerial overconfidence has no significant relationship with both the discretionary accruals and real earnings management. However, when the measurement of managerial overconfidence is applied with another proxy, it shows a negative significant 7 relationship with the discretionary accrual while has no significant association with real earnings management. Lastly, corporate governance has no significant relationship with the earnings management, both the discretionary accruals and real earnings management. Universiti Malaysia Sarawak, (UNIMAS) 2019 Final Year Project Report NonPeerReviewed text en http://ir.unimas.my/id/eprint/37091/1/Shee%20Jia%20Min%20ft.pdf Shee, Jia Min (2019) Managerial Overconfidence And Earnings Management In Switzerland. [Final Year Project Report] (Unpublished)
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Shee, Jia Min
Managerial Overconfidence And Earnings Management In Switzerland
description The purpose of this study is to investigate the relationship between managerial overconfidence and earnings management in Switzerland. The sample collected for this empirical study covered 8 years of data from 20 IO to 2017. The top 100 public listed companies in SIX Swiss Exchange is examined within the time period stated, with the total observation of 800. The empirical findings indicate that managerial overconfidence has no significant relationship with both the discretionary accruals and real earnings management. However, when the measurement of managerial overconfidence is applied with another proxy, it shows a negative significant 7 relationship with the discretionary accrual while has no significant association with real earnings management. Lastly, corporate governance has no significant relationship with the earnings management, both the discretionary accruals and real earnings management.
format Final Year Project Report
author Shee, Jia Min
author_facet Shee, Jia Min
author_sort Shee, Jia Min
title Managerial Overconfidence And Earnings Management In Switzerland
title_short Managerial Overconfidence And Earnings Management In Switzerland
title_full Managerial Overconfidence And Earnings Management In Switzerland
title_fullStr Managerial Overconfidence And Earnings Management In Switzerland
title_full_unstemmed Managerial Overconfidence And Earnings Management In Switzerland
title_sort managerial overconfidence and earnings management in switzerland
publisher Universiti Malaysia Sarawak, (UNIMAS)
publishDate 2019
url http://ir.unimas.my/id/eprint/37091/1/Shee%20Jia%20Min%20ft.pdf
http://ir.unimas.my/id/eprint/37091/
_version_ 1808981489498456064
score 13.211869

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