Based On Management Background Characteristics Of Overconfidence And Financial Restatement Correlation Studies

Financial restatement, is to amend the previous published financial reports,process exists to reflect the early release report errors and corrections. Previousstudies of financial restatement of the scholars in our country is based on rationalbehavior of human based. In recent years, the rise of behavioral finance provides anew evidence for the study of financial restatements, and this article is based on themanagement of non rationality hypothesis, explores the background of managercharacteristics (gender, age, education), the correlation between overconfidence andfinancial restatement. This study found that managerial background characteristics(gender, age, record of formal schooling) heterogeneity leads to the overconfidencedegree different, and the degree of Managerial Overconfidence and financialrestatement is related to the incidence of. In this paper, the significance ofaccounting information disclosure is mainly reflected in the attention of newmanagement personnel selection, and the existing management analysis of itsfeatures to reduce the incidence of financial restatement behavior, it has importantenlightenment role for the optimal management of quality and improve the accuracyof the listing Corporation information.This paper is divided into five chapters, the first chapter comprehensivelyexpounds the research background, research significance, research methods andresearch content; the second chapter introduces the relevant theoretical backgroundof manager characteristics, overconfidence and financial restatements; listingCorporation data using third chapter main board in Shenzhen financial restatement in2011-2013years were descriptive statistics and logistic regression model wasconstructed; paired T test and analysis of the regression model of the fourth chapter;the fifth chapter summarizes the research conclusion and Prospect of researchquestions and research...