بررسی تاثیر بیش اعتمادی مدیران بر تعدیل نامناسب هزینه‌ها

Abbasi, E. & Ebrahimzadeh Rahimlou. B. (2012). Review is Research Sffect Tobin q Ratio and Revenue Growth Rate on the Level of Investment in Listed Companies in Tehran Stock Exchange. Journal Management System, 1 (1) , 81-98. (in Persian)

Ahmed, A. S. & Duellman, S. (2013). Managerial Overconfidence and Accounting Conservatism, Journal of Accounting Research, 51 (1) , 1-30.

Anderson, M. C. , Banker, R. D,. Huang, R. & Janakiraman, S. N.) 2007 (. Cost Behavior And Fundamental Analysis of SG&A Costs. Journal of Accounting Auditing & Finance , 22 (1) , 16-28.

Anderson, M. C. , Banker, R. D. & Janakiraman, S. N. (2003). Are Selling General and Administrative Costs Sticky ?. Journal of Accounting Research, 41 (1) , 47-63.

Anderson, S. W. & Lanen, W. N. (2009). Understanding Cost Management: What Can We Learn from the Empirical Evidence on Sticky Costs? Working Paper, University of Melbourne.

Baharmoghaddam, M. & Khademi. S. (2016) , Investigate Costs Stickiness in Economic Prosperity and Recession Cycles. Management Accoumting, 9 (30) , 67-86. (in Persian)

Balakrishnan, R. , Labro, E. & Soderstrom, N. (2011). Cost Structure and Sticky Costs. Journal of Accounting Auditing & Finance,19 (3) , 283-299.

Balakrishnan, R. , Labro, E. & Soderstrom, N. (2011). Cost Structure and Sticky Costs. Journal of Accounting Auditing & Finance,19, (3) , 283-299.

Bushee, B. (1998). The influence of institutional investors on myopic R&D investment behaviour. The Accounting Review. 73 (3) , 305–333.

Chen C. X. , Lu, H. , & Soughiannis, T. (2012). The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research, 29 (1) , 252-282.

Chen, C, X. , Lu, H. & Sougiannis, T. (2008). Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Working paper, University of Illinois at Urbana, Champaign.

Chen, C. , Timo, G. & Julia, N. (2013). Managerial Overconfidence and Cost Stickiness, http: //ssrn. com, abstract=2208622.

Chen, C. X. , Gores, T. & Nasev, J. (2013). Managerial Overconfidence and Cost Stickiness Working Paper, Available at SSRN: http: //ssrn. com/abstract=2208622.

Fallah, S. L. M. , Ghalibaf. A. H. & Nobakhtsaraii. (2011). The Impact of Experience on Risktaking, Overconfidence and Herding of Investment Companies’ Managers in Tehran stock exchange. Journal of Securities Exchange, 3 (12) , 25-42. (in Persian)

Gervais, O. (2001). Learning to be Overconfident, The Review of Financial Studies,14 (1) , 1-27.

Heidari, Mehdi. (2014). Examining Managerial Overconfidence Behavioral Explanation Effect on Cost Stickiness: Comparison with Economic and Agency Theory Based Factors. Journal of Accounting and Auditing Review, 21 (2) , 151-172. (in Persian)

Horngren C. T, Foster G, & Datar S. M. (2008). Cost Accounting: A Managerial Emphasis. Upper Saddle River, NJ: Prentice Hall, 9. Ed Rio de Janeiro: LTC.

Hribar, P. & H, Yang. (2012). Does CEO Overconfidence Affect Management Forecasting and Subsequent Earnings Management?. Working Paper, University of Iowa. http: //www. daedalustrust. org. uk/2011/11/ceooverconfidence and management forecasting 2011.

Hribar, P. & H, Yang. (2015). CEO Overconfidence and Management Forecasting. Wiley Online Library, DOI: 10. 1111/1911-3846. 12144.

Jahankhani, A. , Noudersti, M. & Gharahgouzlou, F. (2009). Overconfidence and Trading Volume in Tehran Market Exvhange. Management Research, 8 (30) , 105-123. (in persian)

Jeong-Ho, K. , Seungah, S. , & Tae-Young, P. (2015). Earning management and cost stickiness. Advanced Science and Technology Letters. 84: 40-44.

Kama, I. & D. Weiss. (2013). Do Earnings Targets and Managerial Incentives Affect Sticky Costs?. Journal of Accounting Research, 51 (1) , 201-224.

Kanniainen, V. (2000). Empire building by corporate manager: the corporation as a saving instrument. Journal of Economic Dynamics and Control. 24 (1) , 127-142.

Khani, A. , Amiri, H. , & Shahmohammadi, M. (2014). The effect of personal incentives managers on costs asymmetric in Tehran stock exchange. Financial Accounting Researches. 6 (19) , 57-74. (in persian)

Kordestani, G. , & Mortazavi, S. (2012). The identification of determinant factors on firms’ costs’ stickiness. Financial Accounting Researches. 4 (3) , 13-29. (in persian)

La Porta, R. , Lopez de Silanes, F. , Vishny, R. & Shleifer, A. (2000). Agency proble,s and dividend policies around the word. Journal of finance, 60 (1) , 1-33.

Libby, R. & K, Rennekamp. (2012). Self-Serving Attribution Bias, Overconfidence, And the Issuance of Management Forecasts. Journal of Accounting Research, 50 (1) , 197-231.

LIU, C. , Xingquan, Y. & Lixin,L. (2014). Performance Examination, Managerial Overconfidence and Cost Stickiness. Journal of business and Economics, 3, 78-87.

Malmendier, U. & Tate, G. (2005). CEO Overconfidence and Corporate Investment. Journal of Finance, 60, 2661–700.

Malmendier, U. & Tate, G. (2008). Who Makes Acquisitions? CEO Overconfidenceand the Market’s Reaction. Journal of Financial Economics, 89 (1) , 20–43.

Mehrani, S. , & Bagheri, B. (2009). The effect of free cash flow and institutional shareholders on earnings management in listed companies in Tehran stock exchange. Accounting Research, 1 (2) , 51-64. (in persian)

Nick Kar, J. & Heydarinezhad, G. (2016). Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects. Accounting Research, 5 (3) , 69-92. (in persian)

Nofsinger, J. R. (2001). Investment Madness: How Psychology affects your investing and what to do about it, Pearson Education, 1st Edition.

Richardson, S. (2006). Over-Investment of Free Cash Flow, Review of Accounting Studies, 11, 159-189.

Scherand, C. M. , & Zechman, S. L. (2011). Executive Overconfidence and the Slippery Slope to Financial Misreporting. Journal of Accounting and Economics, 53 (1-2) , 311–29.

Shuang X. , & Yun, H. (2015). Earnings management, corporate governance and expense stickiness. China Journal of Accounting Research. Available online 11 March 2015.

Zanjirdar, M. , Ghafari AShtiyani, P. , & Madahi, Z. (2014). Review and analyze the factors affecting the behavior of sticky costs. Management Accounting, 7 (20) , 79-91. (in persian).