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在传统财务理论研究中加入了对行为和心理学的考虑,放开了理性人假设,行为财务理论产生。此理论中最重要的一个方面就是过度自信。相对于普通人,管理者过度自信的心理表现的尤为明显。本文从管理者过度自信基本内涵、衡量方法以及管理者过度自信对企业价值的影响几个方面总结了国内外学者的理论研究,进而对未来研究提出了展望。
In the study of traditional financial theory, behavioral and psychological considerations have been added to the study. The assumption of rational persons has been released and the behavioral finance theory has been born. One of the most important aspects of this theory is overconfidence. Compared with ordinary people, managers are overconfident psychological performance is particularly evident. This article summarizes the theoretical research of domestic and foreign scholars from several aspects, including the basic connotation of overconfidence managers, the measurement methods and the impact of managers overconfidence on the enterprise value, and then puts forward the prospect of future research.