管理者过度自信与盈余管理关系研究--基于董事会治理视角实证检验

摘要

基于行为财务理论，本文选取我国上市公司A股市场作为研究样本，在董事会治理的视角下，考虑了管理者过度自信与盈余管理之间的关系。%Based on behavioral finance theory, this paper selected listed companies in China A-share market as the research sample, took into account the relationship between managerial overconfidence and earnings management from the perspective of board governance.