Adv. Math. Fin. App., 2022, 7(1), P. 245-260
Advances in Mathematical Finance & Applications
www.amfa.iau-arak.ac.ir
Print ISSN: 2538-5569
Online ISSN: 2645-4610
Doi: 10.22034/AMFA.2019.579662.1145
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Applied-Research Paper
Evaluation of Intelligent and Statistical Prediction Models for
Overconfidence of Managers in the Iranian Capital Market Com-
panies
Shokoufeh Etebar
a
, Roya Darabi
b,
*, Mohsen Hamidian
b
, Seiyedeh Mahbobeh Jafari
b
a
College of Skills and Entrepreneurship, Karaj Branch, Islamic Azad University, Karaj, Iran
b
Department of Economics and Accounting, Islamic Azad University, South Tehran Branch, Tehran, Iran
ARTICLE INFO
Article history:
Received 2018-11-21
Accepted 2019-08-04
Keywords:
managerial overconfidence
machine learning Adaboost
Algorithm
Probit Regression
ABSTRACT
Behavioural characteristic managerial overconfidence of managers ef-
fects on the investment and financing decisions and company perfor-
mance in the long run. the purpose of the present study was to validate
the Adaboost machine learning and probit regression in the prediction
of Management's overconfidence at present and in the future. It also
compares the predicted models obtained during the years 2012 to 2017.
The samples of the research were the companies admitted to the Tehran
Stock Exchange, Data collection in the theoretical section of this study
uses content analysis of international scientific articles in the library
method and calculating the data used by Excel software using Matlab
2017 and Eviews10.0 to test the research hypothesis. The empirical find-
ings demonstrate that The Adaboost's algorithm nonlinear prediction
model represents the highest power in learning and prediction (perfor-
mance of this model) the managerial over-confidence for this year and
the next year, proved to be better than the probit regression prediction
model.
1 Introduction
One of the Managers goals is to utilize scarce resources for better rendering services and providing
competitive benefits in the manufacturing companies by improved in the (technology, employee effi-
ciency, industry practices, macroeconomic status, and investment) in enterprise projects [8]. In psychol-
ogy science and financial management, characteristic behavior manager's is one of the known possible
factors of overconfidence of management. Managerial overconfidence is one of the insights judgments
and affected in decision making. The accounting information system, as a sub-system of management
information, is one of the critical tools for making information relevant for decision-making. The work
of this system, on the one hand, depends on the quality of the information provided, and on the other
hand, on the functioning of management [12]. More importantly, this is a well-documented measurable