Managerial Overconfidence And Earnings Management In Switzerland

• 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/

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.