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中文摘要：
基于2008-2012年我国A股市场上市公司数据,考察管理者过度自信对会计稳健性及其公司多元化之间的关系。研究发现,管理者的过度自信与公司的会计稳健性负相关,管理层盈余预测较为谨慎的公司会计稳健性提高,并进一步降低了公司的相关多元化水平,验证了会计稳健性对管理者过度自信引发的企业决策行为偏差的治理作用。
英文摘要：
Based on the data of China＇ s listed companies in A-share market during 2008-2012, this paper investigates the effect of the managerial overconfidence on the relationship between the ac-counting conservatism and the diversification of companies. The results indicate that managerial over- confidence is negatively correlated with corporate accounting conservatism; accounting conservatism can be improved in the companies with managers who are more cautious with earnings forecasts, the level of the related diversification in these companies can be further reduced. Thus, the results can verify that accounting conservatism has a governance role in correcting the behavioral biases in corporate de- cision-making caused by managerial overconfidence.
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