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管理者过度自信与盈余管理关系研究——基于董事会治理视角实证检验 被引量：1

Research on the Relationship between Manager′s Overconfidence and Earnings Management:Based on Board Governance Perspective
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摘要 基于行为财务理论,本文选取我国上市公司A股市场作为研究样本,在董事会治理的视角下,考虑了管理者过度自信与盈余管理之间的关系。 Based on behavioral finance theory, this paper selected listed companies in China A-share market as the research sample, took into account the relationship between managerial overconfidence and earnings management from the perspective of board governance.
作者 张启銮 高玲
机构地区 大连理工大学管理与经济学部
出处 《价值工程》 2014年第24期152-154,共3页 Value Engineering
关键词 董事会治理 管理者过度自信 盈余管理 board governance managerial overconfidence earnings management
分类号 F272 [经济管理—企业管理]
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参考文献6

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  • 4张国华,陈方正.我国上市公司盈余管理与董事会特征相关性实证研究[J].技术经济与管理研究,2006(2):42-44. 被引量：35
  • 5Cornett,M.,McNutt,J.,and Tehranian, H..Corporate Governance and Earnings Management at Large U.S. Bank Holding Companies [J].Joumal of Corporate Finance, 2009,7 ( 2 ):1-19.
  • 6姜付秀,张敏,陆正飞,陈才东.管理者过度自信、企业扩张与财务困境[J].经济研究,2009,44(1):131-143. 被引量：829

二级参考文献30

  • 1郝颖,刘星,林朝南.我国上市公司高管人员过度自信与投资决策的实证研究[J].中国管理科学,2005,13(5):142-148. 被引量：335
  • 2张翼,林小驰.公司治理结构与管理层盈利预测[J].中国会计评论,2005,3(2):241-252. 被引量：25
  • 3余明桂,夏新平,邹振松.管理者过度自信与企业激进负债行为[J].管理世界,2006,22(8):104-112. 被引量：412
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  • 6Barbcris, Nicholas and Thaler, Richard, 2003, "A Survey of Behavioral Finance", Handbook of the Economics of Finance, Edition 1, Volume 1, Chapter 18, pp. 1053- 1128 Elsevier.
  • 7Brown, Rayna and Neal Sarma, 2006, "CEO Overconfidence, CEO Dominance and Corporate Acquisitions", Working Paper.
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  • 9Doukas J.A., and Dimitris Petmezas, 2006, "Acquisitions, Overconfident Managers and Self-attribution Bias", Working Paper.
  • 10HaywardL. A. M., and Donald C.H., 1997, “Explaining the Premiums Paid for Large Acquisitions: Evidence of CEO Hubris”, Administrative Science Quarterly, 42( 1 ), pp. 103-127.

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价值工程
2014年 第24期

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