山东农业大学学报（自然科学版）2018，Vol.49Issue(1)：163-165,170,4.DOI:10.3969/j.issn.1000-2324.2018.01.033
分析师跟踪、管理者过度自信与盈余管理
Analyst Tracking, Overconfidence of Managers and Earnings Management
冯旭日 1史冰庆1
作者信息
- 1. 辽宁工程技术大学 工商管理学院,辽宁 葫芦岛125105
- 折叠
摘要
Abstract
Based on the theory of manager overconfidence in behavioral finance, this paper empirically analyzed the relationship among analysts tracking,managers overconfidence and corporate earnings management by collecting the data of A-share listed companies in China from 2007 to 2016 in order to clarify the impact of analyst tracking and manager overconfidence on earnings management. The conclusions showed that analysts tracking could constrain the behavior of earnings management and reduce managers overconfidence; overconfidence of managers can induce the earnings management of enterprises but it only serves as a partial intermediary.关键词
分析师跟踪/管理者过度自信/盈余管理Key words
Analyst tracking/overconfidence of managers/earnings management分类
管理科学引用本文复制引用
冯旭日,史冰庆..分析师跟踪、管理者过度自信与盈余管理[J].山东农业大学学报（自然科学版）,2018,49(1):163-165,170,4.
