期刊文献+

内部控制有效性、高管过度自信与企业绩效波动 被引量:9

Internal Control Effectiveness,Executive Overconfidence and Enterprise Performance Fluctuation
下载PDF
导出
摘要 本文以2010-2016年我国沪深两市A股和中小板市场上市企业为研究对象,对企业绩效波动的影响因素进行了实证分析。通过研究发现:企业的内部控制有效性越高,绩效波动程度越小;高管过度自信会导致较大的企业绩效波动;内部控制有效性能有效抑制高管过度自信对企业绩效波动的负面影响。
作者 陆可晶
机构地区 宁波大红鹰学院
出处 《财会通讯(下)》 北大核心 2018年第5期77-81,共5页 Communication of Finance and Accounting
  • 相关文献

参考文献1

二级参考文献23

  • 1刘运国,刘雯.我国上市公司的高管任期与R&D支出[J].管理世界,2007,23(1):128-136. 被引量:539
  • 2Bernanke B S. Irreversibility ,Uncertainty,and Cyclical Investment [ J ]. The Quarterly Journal of Economics, 1983, (1) :85 - 106.
  • 3Bernardo A E, Welch I. On the Evolution of Overconfidence and Entrepreneurs [ J ]. Journal of Economics & Management Strategy,2001, (3) : 301 - 330.
  • 4Bertrand M, Schoar A. Managing with Style: The Effect of Managers on Finn Policies [ J ]. The Quarterly Journal of Econom- ics,2003, (4) : 1169 - 1208.
  • 5Bloom N, Bond S, Van Reenen J. Uncertainty and Investment Dynamics [ J ]. The Review of Economic Studies ,2007, (2) :391 -415.
  • 6Bo H,Zhang Z. The Impact of Uncertainty on Firm Investment: Evidence from Machinery Industry in Liaoning Province of China[ J]. Economic Systems,2002, (4) :335 - 352.
  • 7Del Monte A, Papagni E. R&D and The Growth of Firms: Empirical Analysis of A Panel of Italian Firms [ J ]. Research poli- cy,2003, (6) : 1003 - 1014.
  • 8Fairchild R. The Effect of Managerial Overconfidence, Asymmetric Information, and Moral Hazard on Capital Structure Deci- sions [ J ]. The ICFAI Journal of Behavioral Finance ,2005, (4) :1 -25.
  • 9Gervais S, Heaton J B, Odean T. Overconfidence, Compensation Contracts, and Capital Budgeting [ J ]. The Journal of Finance, 2011, (5) : 1735 - 1777.
  • 10Goel A M, Thakor A V. Overconfidence, CEO Selection, and Corporate Governance [ J ]. The Journal of Finance, 2008, ( 6 ) : 2737 - 2784.

共引文献53

同被引文献119

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部