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中文摘要：
文章研究了管理者过度自信对会计稳健性的影响，并分析了会计稳健性在管理者过度自信与公司业绩之间的调节效应，以及此调节效应在盈利或亏损企业间的差异。结果表明：公司管理者的过度自信对会计稳健性有显著的负面影响；会计稳健性在管理者过度自信与公司业绩之间发挥了一定的调节作用；在亏损企业该调节作用提高了公司业绩，而在盈利企业则恶化了公司业绩。
英文摘要：
This paper studies the effect of managerial overconfidence on accounting conservatism and analyzes the moderating effect of accounting conservatism on the relationship between managerial overconfidence and corporate performance and the differences of this moderating effect between profita- ble enterprises and ones suffering losses. It arrives at the following conclusions： firstly, managerial o- verconfidence has significantly negative impact on accounting conservatism;secondly, accounting con- servatism plays a moderating role in the relationship between managerial overconfidence and corporate performance to some extent; in enterprises suffering losses, this moderating role improves corporate performance,while in profitable enterprises it worsens corporate performance.
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