摘要
本文用沪深两市2007至2013年的A股上市公司7年共计13669个样本,建立Logistic模型进行实证研究。研究得到如下结论:(1)过度自信的高管倾向于选择进攻型战略。(2)进攻型战略企业相比防御型战略企业更易进行财务报告舞弊。(3)高管过度自信对进攻型战略企业的财务舞弊行为有推动作用,但对防御型战略企业的财务舞弊行为没有显著的影响。
This study attempts to explore the relationships among executive overconfidence,business strategy and fi-nancial reporting fraud. We make logistic regression analyses of the 13,669 Chinese A-share listed firms from2007 to 2013. The results are as follows:(1)An overconfident manager is more inclined to use prospector strate-gy;(2)A prospector may have more financial report fraud than a defender;(3)For prospectors,the executiveoverconfidence increases the possibility of financial report fraud,whereas the possibility of financial report fraudof defenders is not significantly impacted by executive overconfidence.
出处
《东南大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第1期52-64,144,共13页
Journal of Southeast University(Philosophy and Social Science)
基金
国家社会科学基金项目(11CGL047)
国家自然科学基金项目(71201024)
国家自然科学基金项目(71272111)成果之一
