管理者过度自信对债务期限结构的影响研究

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摘要债务期限结构是资本结构决策中的一类重要问题。本文从行为金融学的视角出发,打破传统融资理论中关于管理者理性的假设,以非金融类A股上市公司为样本观察对象,在分析并识别出过度自信的管理者的基础上,深入研究了管理者过度自信对企业债务期限结构的影响。研究发现,管理者过度自信与公司的债务期限结构负相关。

作者严静

机构地区中南财经政法大学会计学院

出处《会计论坛》 2009年第2期53-60,共8页 Accounting Forum

关键词过度自信债务期限结构行为金融

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