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Research on Managerial Overconfidence and Corporate Over-investment
Author: ZhangHui
Tutor: LuZuo
School: Nanjing University of Aeronautics and Astronautics
Course: Finance
Keywords: Behavioral Corporate Finance Overconfidence Investment cash flow sensitivity Excessive investment restriction mechanism
CLC: F272;F224
Type: Master's thesis
Year: 2011
Downloads: 217
Quote: 0
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Abstract
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The last two decades of domestic and foreign companies and financial research showed that business investment spending , with internal cash flow a significant relationship , and the presence of excessive investment behavior of the non- efficient prejudice to the interests of the shareholders and related entities . On the basis of rational people assume , mainstream research proposed corporate investment financing constraint hypothesis \A large number of psychological experiments confirmed that managers widespread overconfidence psychological bias . This paper attempts to learn and develop emerging behavioral finance research , the study of Chinese Listed Company managers overconfidence psychological impact on enterprises to invest in a cash flow sensitivity as well as the efficiency of investment , and test the effect of the constraints for its proposed restriction mechanism to provide the basis for non- efficient investment governance . Departure from the behavior of financial perspective , the first analysis of the performance of listed companies forecast situation , its proxy indicators measure the degree of overconfidence managers of listed companies in China to obtain a specific measure indicators of value , and its distribution characteristics analyzed. Executives of listed companies in China based on overconfidence and corporate investment behavior relations theoretical analysis and empirical research . Through empirical research , we draw the following conclusions : first , when the increase in the degree of overconfidence , managers invest is not to seize a good investment opportunity , but increasingly serious departure from these potential investment opportunities . Second , the degree of overconfidence as defined in this article is not a direct positive role in the increase in over-investment in the enterprise above . Investment growth rate , and free cash flow variables , over- confident free cash flow variable between there is a significant positive correlation between . Overconfidence led to corporate over-investment behavior of Western scholars for non-traditional constraints - additional debt , the cash dividend policy and an independent director of policy , inspection found that the only additional debt in the country to play a curb excessive self-confidence brought about by over-investment problem.
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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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