管理者过度自信对内部控制效果影响的实证研究

发布时间：2018-05-27 09:10

本文选题：管理者过度自信 + 内部控制效果　；参考：《山东财经大学》2012年硕士论文

【摘要】：管理者过度自信理论作为行为公司财务理论的重要组成部分，打破了传统研究中“理性人”的假设前提，更加关注管理者在进行决策时的非理性行为。该理论广泛吸取心理学、社会学、经济学，尤其是行为决策科学研究的成果，运用心理学和经济学基本原理来分析企业的决策行为。公司内部控制的建立、健全和有效实施作为一项管理者的决策行为，也必定会受其心理特征和情绪的影响，管理者的过度自信也可能会对内部控制的效果产生一定的影响。本文选择将管理过度自信作为影响内部控制效果的一个重要因素来研究两者之间的关系。首先在系统回顾和评析国内外相关理论和研究成果的基础上，定位了本文的研究角度，然后在对管理者过度自信和内部控制效果等基础理论系统阐述的基础上，进行研究设计，并探讨了管理者过度自信和内部控制效果的衡量标准。本文选取了2007-2010年沪深两市A股市场制造业中的上市公司作为研究对象，建立回归模型，利用统计学工具SPSS17.0,进行了描述性统计、相关性分析、多元线性回归和Logistic回归等实证检验和分析过程。实证结果显示，管理者过度自信对内部控制效果的三个方面，即经营的效率和效果、财务报告的可靠性、合规性都会产生负面的影响，不同的是对三者影响的程度不同，综合分析，，管理者过度自信会削弱企业内部控制的效果。本文创新点主要有：（1）把管理者过度自信作为影响内部控制的一个重要因素引入，专门研究了管理者过度自信对内部控制效果的影响关系；（2）采用了定量的研究方法，对管理者过度自信和内部控制效果的衡量标准进行新的探讨和尝试；（3）对内部控制的指标采用因子分析的方法进行处理，以获得新的因子变量,并且在回归分析中，尝试采用Logistic回归分析方法对离散型变量进行研究。
[Abstract]:As an important part of behavioral company financial theory, manager overconfidence theory breaks the premise of "rational man" in traditional research, and pays more attention to the irrational behavior of managers in decision-making. The theory draws on the achievements of psychology, sociology, economics, especially behavioral decision science, and analyzes the decision-making behavior of enterprises by using the basic principles of psychology and economics. The establishment of internal control, sound and effective implementation as a decision-making behavior of managers, is bound to be affected by their psychological characteristics and emotions, managers' overconfidence may also have a certain impact on the effect of internal control. This paper chooses management overconfidence as an important factor to influence the effect of internal control to study the relationship between the two. First of all, based on the systematic review and evaluation of the relevant theories and research results at home and abroad, the research angle of this paper is positioned, and then the research and design are carried out on the basis of elaborating the basic theories of manager overconfidence and the effect of internal control. And discussed the management overconfidence and the internal control effect measurement standard. In this paper, the listed companies in the manufacturing industry of Shanghai and Shenzhen A-share markets from 2007 to 2010 are selected as the research objects, and the regression model is established. The statistical tool SPSS 17.0 is used to carry out descriptive statistics and correlation analysis. Multiple linear regression and Logistic regression empirical test and analysis process. The empirical results show that the three aspects of managers' overconfidence have negative effects on the efficiency and effect of management, the reliability and compliance of financial reports, and the degree of influence on the three aspects is different. Comprehensive analysis, manager overconfidence will weaken the effect of internal control. The innovation of this paper is the introduction of overconfidence of managers as an important factor affecting internal control, and the study of the relationship between overconfidence of managers and the effect of overconfidence on the effect of internal control. This paper makes a new discussion and attempt on the measurement standard of manager overconfidence and internal control effect. The internal control index is treated by factor analysis method to obtain new factor variables and in regression analysis. This paper attempts to use Logistic regression analysis to study discrete variables.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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