管理者过度自信对公司业绩:好事还是坏事?——基于会计稳健性视角的经验证据; Is Managerial Overconfidence Good or Bad for Corporate Performance? Evidence from the Perspective of Accounting Conservatism | |
罗劲博 | |
2014-01-03 | |
关键词 | 管理者过度自信 净资产账面市值稳健 累计应计稳健 调节效应 managerial overconfidence net asset book-market conservatism cumulative accrued conservatism moderating effect |
英文摘要 | 文章研究了管理者过度自信对会计稳健性的影响,并分析了会计稳健性在管理者过度自信与公司业绩之间的调节效应,以及此调节效应在盈利或亏损企业间的差异。结果表明:公司管理者的过度自信对会计稳健性有显著的负面影响;会计稳健性在管理者过度自信与公司业绩之间发挥了一定的调节作用;在亏损企业该调节作用提高了公司业绩,而在盈利企业则恶化了公司业绩。; This paper studies the effect of managerial overconfidence on accounting conservatism and analyzes the moderating effect of accounting conservatism on the relationship between managerial overconfidence and corporate performance and the differences of this moderating effect between profitable enterprises and ones suffering losses.It arrives at the following conclusions:firstly,managerial overconfidence has significantly negative impact on accounting conservatism;secondly,accounting conservatism plays a moderating role in the relationship between managerial overconfidence and corporate performance to some extent;in enterprises suffering losses,this moderating role improves corporate performance,while in profitable enterprises it worsens corporate performance.; 教育部人文社会科学研究重点基地重大项目(12JJD790030); 国家自然科学基金青年项目(71202061) |
语种 | zh_CN |
内容类型 | 期刊论文 |
源URL | [http://dspace.xmu.edu.cn/handle/2288/103122] |
专题 | 管理学院-已发表论文 |
推荐引用方式 GB/T 7714 | 罗劲博. 管理者过度自信对公司业绩:好事还是坏事?——基于会计稳健性视角的经验证据, Is Managerial Overconfidence Good or Bad for Corporate Performance? Evidence from the Perspective of Accounting Conservatism[J],2014. |
APA | 罗劲博.(2014).管理者过度自信对公司业绩:好事还是坏事?——基于会计稳健性视角的经验证据.. |
MLA | 罗劲博."管理者过度自信对公司业绩:好事还是坏事?——基于会计稳健性视角的经验证据".(2014). |
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