Document Type : Original Article
Master student of accounting, Basir Abyak Institute of Higher Education, Iran
Assistant Professor, Basir Institute of Higher Education, Iran
The purpose of this study is the joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period 2010 to 2019. The hypothesis test was performed using linear regression and Ives software. The results showed that the CEO 's excessive self-confidence has an inverse effect on the company 's social responsibility but the company 's social responsibility does not have a significant effect on the company 's stock capital cost and also the CEO 's excessive confidence has an inverse relationship between corporate social responsibility and stock capital cost It does not strengthen the company.