畢業(yè)論文開題報(bào)告:管理者過度自信與企業(yè)融資
院(系、部) 工商管理學(xué)院
專業(yè)及班級 2009級財(cái)務(wù)管理2班
大學(xué)工商管理學(xué)院畢業(yè)設(shè)計(jì)(
論文)開題報(bào)告
題 目 管理者過度自信與企業(yè)融資 選題類型 實(shí)踐應(yīng)用
一、 選題意義:
所有權(quán)與經(jīng)營權(quán)的兩權(quán)分離是現(xiàn)代企業(yè)的一個(gè)顯著特征,由此導(dǎo)致管理者往往對企業(yè)行為有著決定性的影響。管理者掌握著企業(yè)的資源,但所有者對管理者的約束可能是有限的。因此,從管理者行為角度出發(fā)研究企業(yè)融資問題就顯得尤為重要。本文旨在識別管理者過度自信對企業(yè)融資決策的影響,結(jié)合高管過度自信的影響因素,尋求促進(jìn)企業(yè)融資決策合理化,提升企業(yè)融資效率的有效途徑。
二、研究概況及發(fā)展趨勢綜述:
1. 管理者過度自信與企業(yè)融資決策
Hackbarth(2009)認(rèn)為過度自信的管理者高估了EBIT的增長率并且低估了EBIT的風(fēng)險(xiǎn),因此會選擇較高的負(fù)債比率。Ben一david、Graham和Harvey(2007)表明,過度自信的CFO傾向于承擔(dān)更多的債務(wù),且主要是長期債務(wù)。Brettel!Kaseh和Mueller(2008)以用問卷形式對德國上市
……(新文秘網(wǎng)http://120pk.cn省略901字,正式會員可完整閱讀)……
過度自信的影響因素,從高管個(gè)人認(rèn)知技能訓(xùn)練與行為公司治理角度,尋求促進(jìn)企業(yè)融資決策合理化,提升企業(yè)融資效率的有效途徑。
四、畢業(yè)設(shè)計(jì)(論文)工作進(jìn)度安排
[1] ARABSHEIBANI, Gholamreza et al. And a vision appeared unto them of a great profit: evidence of selfdeception among the self-employed. Economic Letters, v. 67, n. 1, p. 35-41, apr. 2000.
[2]Aggarwal, R., Meschke, F., Wang, T., 2008. Corporate Political Contributions: Investment or Agency. Working Paper, University of Minnesota.
[3]Adhikari et al(2006) Public policy, political connections, and effective ta* rates: Longitudinal evidence from Malaysia;
[4]Baker,Ruback and Wurgler.2007.Behavioral Corporate Finance:A Survey.In The Handbook of Corporate Finance:Empirical
[5]Baker and Wurgler.2002.Market timing and capital structure.Journal of Finance,1:1•32.
[6]Barros & Silveira(2007) Overconfidence, Managerial Optimism and the the Determinants of Capital Structure.
[7]Ben- David, I.,J. R. Graham & C. R .Harvey(2007) Mangerial overconfidence and corporate policies
[8]Busenitz & Barney (1997)THE RELATIONSHIP BETWEEN OVERCONFIDENCE AND THE INTRODUCTION OF RISKY PRODUCTS: EVIDENCE FROM A FIELD STUDY.
[9]COOPER, Arnold C. et al. Entrepreneurs’ perceived chances for success. Journal of Business Venturing, v. 3,n. 2, p. 97-108, Spring 1988.
[10]Cooper,M.J.,H.Gulen&A.V.Ovtchinnikov,Corporate Political Contributions and Stock Returns,Working Paper,2009
[11]Correia(2009)Political Connections, SEC Enforcement and Accounting Quality;
[12]Claessens, Stijn, Ayhan Kose, and Marco Terrones, 2009, “What Happens During Recessions, Crunches, and Busts?,” Economic Policy, Vol. 60, (October), pp. 653-700.
[13]Doukas,J.A.&D.Petmezas(2006) Acquisitions,overconfident managers and self -attribution bias.
[14]Faccio et al(2006) Politically Connected Firms;
[15]Fan,J.P.H.,WONG,T.J.ZHANG,J.(2007)Political Incentives to Suppress Negative Financial Information:Evidence from State-controlled Chinese Firms
[16]Goldman,Eitan,Rochol,J e rg,and Jongil So.Do ……(未完,全文共7208字,當(dāng)前僅顯示2531字,請閱讀下面提示信息。
收藏《畢業(yè)論文開題報(bào)告:管理者過度自信與企業(yè)融資》)