摘要
本文选取深沪A股2002年至2012年上市666家上市公司作为样本,分析了处在经济周期不同阶段上市公司管理者过度自信对盈余管理的影响。结果表明,经济周期波动对盈余管理有显著关系,处在经济周期扩张期,管理自信心理引发盈余管理行为不显著,经济周期紧缩期,管理者过度自信心理加剧了盈余管理行为。
This thesis selects 666 listed companies from Shenzhen and Shanghai Stock Exchange during year 2002 to year 2012 as the research object.It analyses how overconfidence of managers effect earnings management under different stage of the economic cycle.Multiple regression model is used to conduct empirical test.The result shows that,fluctuations in the economic cycle has a significant impact on earnings management,in expansion of the economic cycle,manager over-confidence trigger earnings management behavior was not significant,in tightening of the economic cycle,managers overconfidence exacerbated earnings management behavior.
出处
《财会通讯（下）》
2014年第2期43-45,56,共4页
Communication of Finance and Accounting
关键词
经济周期
盈余管理
管理者过度自信
实证分析
Economic cycles
Earnings management
Managers overconfidence
Empirical analysis
