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Name TERASHIMA, Koji
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Title 

Managerial Overconfidence and Income Smoothing

					

					

						

							

								

									
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Joint Author

					

					

						

							

								

									
Summary 

									
								

							

						

						
The purpose of this study is to quantitatively clarify the effect of the personal characteristic of overconfidence of management on the degree of income smoothing and its informativeness. As a result of the verification, it was observed that overconfident managers make profit adjustments intended for income smoothing based on an optimistic outlook for future business results, but the degree of income smoothing decreases.

					

					

						

							

								

									
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Working paper, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School

					

					

						

							

								

									
Volume 

									
								

							

						

						
No.244

					

					

						

							

								

									
Subject1