摘要
以2012-2017年沪深A股煤炭上市公司为研究对象,基于PSM分析实证检验煤炭行业上市公司外部分析师职业声誉、内部高管过度自信与盈余管理之间的关系。研究发现,煤炭行业高管过度自信与企业盈余管理相关,更倾向于正向盈余管理。分析师职业声誉会抑制过度自信的高管进行盈余管理的程度。
Taking the A-share listed companies in Shanghai from 2012 to 2017 as the research object,empirically tested the relationship between the professional reputation of external analysts,the overconfidence of internal executives and earnings management.The research finds that the overconfidence of senior executives is related to the earnings management of enterprises,and they are more inclined to the positive earnings management.Analyst professional reputation inhibits the extent to which overconfident executives engage in earnings management.
作者
孙媛
郭淑娟
SUN Yuan;GUO Shu-juan(School of Economics and Management,Taiyuan University of Technology,Taiyuan 030600,China)
出处
《煤炭技术》
CAS
2020年第5期177-180,共4页
Coal Technology
基金
山西省哲学社会科学规划课题(2019B051)
太原理工大学教学改革创新项目(2019)。
关键词
分析师职业声誉
明星效应
高管个人特质
盈余管理
professional reputation of analysts
star effect
personal characteristics of executives
earnings management
