基于管理者过度自信的A股上市公司会计舞弊研究

发布时间：2018-05-29 01:28

本文选题：会计舞弊 + 管理者过度自信　；参考：《东北财经大学》2012年硕士论文

【摘要】：近年来,上市公司会计舞弊现象在全球经济环境中屡禁不止,对全球社会经济造成了无法估量的危害,严重影响了证券市场秩序。上市公司会计舞弊不仅对企业投资人、债权人以及其他利益相关者的正确决策造成很大的误导,使其利益遭受重大损失；而且对公司自身的长远发展产生诸多不利影响,阻碍公司长远目标的顺利实现；此外,市场资源的有效配置和国家宏观政策的调控功能也受到舞弊行为的危害。国内外相关学者已经从传统经济学、制度经济学、信息经济学、博弈论等多种理论角度对会计舞弊的原因、识别和防控措施进行了大量研究,这些研究结果对会计舞弊理论体系的形成意义重大,然而,在实践中,上市公司会计舞弊行为尚未得到有效地控制,目前我国众多学者仍在不断尝试从新的视角研究会计舞弊问题,力求寻找更有效的舞弊防范对策,并进一步完善会计舞弊理论。本文以行为经济学理论为切入点,从管理者过度自信这一新的视角来分析上市公司会计舞弊问题。本文分为七个部分：第一部分是绪论,分别介绍了本文的研究背景与意义、研究内容与技术路线图及研究方法；第二部分是文献综述,对会计舞弊及管理者过度自信的研究现状进行总结和评价；第三部分是相关概念界定及理论基础,界定了会计舞弊、过度自信和管理者过度自信的概念,并阐述相关理论基础,在此基础上对管理者过度自信与会计舞弊的相关性进行了理论分析；第四部分是研究设计,分别提出本文的研究假设,介绍本文研究样本及数据选取、变量设置以及模型的构建：第五部分对研究样本和配对样本进行描述性统计并对本文假设进行实证检验；第六部分分别从管理者自身、公司治理结构以及相关监管部门三个方面提出在管理者过度自信环境下,我国会计舞弊的防控建议；最后一部分对本文可能的贡献及局限性进行简单阐述,并指出将来进一步进行研究的方向。在理论分析部分,根据过度自信及会计舞弊相关理论,本文提出管理者过度自信与会计舞弊的相关性假设以及在管理者过度自信情况下,不同公司治理结构特征对会计舞弊的防控作用相关假设。在实证部分,本文首先对研究样本和配对样本进行描述性统计分析,在其基础上运用经济计量方法进行回归分析以检验所提假设。本文的实证研究结果表明：(1)管理者过度自信程度与上市公司会计舞弊之间存在非常显著的正相关关系。(2)在管理者过度自信情况下,董事会规模、独立董事比例、两职合一程度与上市公司会计舞弊之间存在非常显著的正相关关系。在结论部分,基于理论研究和实证结果,本文认为应该从对管理者自身的过度自信认知偏差进行纠正、对公司治理结构的合理设置以及对相关监管部门监管及惩处力度的完善三个方面分别提出防控管理者过度自信环境下上市公司会计舞弊的建议。本文利用行为经济学中行为主体有限理性这一基础理论,采用实证研究方法从管理者过度自信认知偏差这一角度研究上市公司会计舞弊问题,丰富了会计舞弊理论和过度自信理论,并补充了会计舞弊与行为经济学交叉研究的方法。本文关于上市公司会计舞弊的防控建议,对我国上市公司会计舞弊的具体治理工作具有重要的实践意义。
[Abstract]:In recent years , the phenomenon of accounting fraud of listed companies has been repeatedly forbidden in the global economic environment , which has seriously affected the security market order . The accounting fraud of listed companies is not only misleading to the correct decision - making of the investors , creditors and other stakeholders , so that the interests of listed companies have suffered heavy losses ;
Moreover , the long - term development of the company has many adverse effects , which hindered the successful realization of the company ' s long - term goals ;
In addition , the effective allocation of market resources and the regulation and control function of national macro - policy are also jeopardized by fraud . Many scholars at home and abroad have studied the causes , identification and control measures of accounting fraud from a variety of theoretical angles , such as traditional economics , institutional economics , information economics and game theory , which have not been effectively controlled in practice . However , in practice , many scholars in our country still try to study accounting fraud problems from the new perspective , try to find more effective fraud prevention countermeasures , and further improve the theory of accounting fraud .

Based on the theory of behavioral economics , this paper analyzes the problems of accounting fraud in listed companies from a new perspective of overconfidence of managers . This paper is divided into seven parts : Part One : Introduction , the background and significance of the study , the research content and technology roadmap and the research methods .
The second part is the literature review , summarizes and evaluates the research status quo of accounting fraud and overconfidence of managers ;
The third part is the definition and theoretical basis of the relevant concepts , defines the concept of accounting fraud , overconfidence and overconfidence of managers , and expounds the relevant theoretical basis , and analyzes the correlation between overconfidence and accounting fraud on the basis of the theory .
The fourth part is to study the design , put forward the research hypothesis of this paper , introduce the research sample and data selection , the variable setting and the construction of the model , the fifth part carries on descriptive statistics to the research sample and the paired sample , and makes an empirical test on the hypothesis of this paper ;
The sixth part , from three aspects of manager ' s own , corporate governance structure and relevant supervision department , puts forward the prevention and control suggestion of accounting fraud in China under the circumstance of overconfident manager .
The last part briefly describes the possible contributions and limitations of this paper , and points out the direction of further research in the future .

On the basis of theory research and empirical results , this paper puts forward some positive and positive correlation between manager ' s overconfidence and accounting fraud .

This paper makes use of the basic theory of the limited reason of behavior subject in behavioral economics , and studies the accounting fraud of listed companies from the angle of overconfidence of managers with empirical research methods , enriches accounting fraud theory and overconfidence theory , and supplements the methods of cross - study of accounting fraud and behavioral economics .
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

【引证文献】