近些年行为金融学的兴起为财务重述的研究提供了新的证据，而本文就是基于
管理者非理性假设，探究了管理者背景特征（性别、年龄、学历）、过度自信与
财务重述的相关性。本文研究发现，管理者背景特征（性别、年龄、学历）的
异质性会导致其过度自信程度的不同，而管理者过度自信的程度与财务重述发
生率正相关。本文对会计信息披露的意义主要体现在上市公司应关注对新进管
理人员的选择，以及对现有管理人员分析其特征以减少财务重述行为发生率，
这对于优化管理质量和提高上市公司信息的准确性有着重要启示作用。

本文分为五章，第一章全面阐述研究背景，研究意义，研究方法和研究内
容；第二章介绍管理者背景特征、过度自信和财务重述的相关理论；第三章利
用深市主板2011-2013年发生财务重述的上市公司数据进行描述性统计和构建
逻辑回归模型；第四章进行配对T检验和对模型回归分析；第五章总结研究结论、
研究不足以及研究展望。

关键词：财务重述；管理者背景特征；过度自信II
Abstract
Financial restatement, is to amend the previous published financial reports,
process exists to reflect the early release report errors and corrections. Previous
studies of financial restatement of the scholars in our country is based on rational
behavior of human based. In recent years, the rise of behavioral finance provides a
new evidence for the study of financial restatements, and this article is based on the
management of non rationality hypothesis, explores the background of manager
characteristics (gender, age, education), the correlation between overconfidence and
financial restatement. This study found that managerial background characteristics
(gender, age, record of formal schooling) heterogeneity leads to the overconfidence
degree different, and the degree of Managerial Overconfidence and financial
restatement is related to the incidence of. In this paper, the significance of
accounting information disclosure is mainly reflected in the attention of new
management personnel selection, and the existing management analysis of its
features to reduce the incidence of financial restatement behavior, it has important
enlightenment role for the optimal management of quality and improve the accuracy
of the listing Corporation information.
This paper is divided into five chapters, the first chapter comprehensively
expounds the research background, research significance, research methods and
research content; the second chapter introduces the relevant theoretical background
of manager characteristics, overconfidence and financial restatements; listing
Corporation data using third chapter main board in Shenzhen financial restatement in
2011-2013 years were descriptive statistics and logistic regression model was
constructed; paired T test and analysis of the regression model of the fourth chapter;
the fifth chapter summarizes the research conclusion and Prospect of research
questions and research
Keywords: Financial restatement; Managers; Overconfidence