The role of accounting conservatism in corporate governance to mitigate agency problems associated with managers' investment decisions is proposed by Watts (2003), Ball and Shivakumar (2005) and Ahmed and Duellman (2010). In this research, we hypothesize that if accounting conservatism reduces...

Managerial Overconfidence is an important behavioral bias in finance and accounting literature. Despite of wide-variety researches on the bias, there are challenges to assess overconfidence for researchers and other interested groups. By using a mixed approach including literature review,...