| 基于行为公司财务的上市公司异常财务政策分析 |
| |
| 引用本文： | 孙元利.基于行为公司财务的上市公司异常财务政策分析[J].财务与金融,2008(6):34-38. |
| |
| 作者姓名： | 孙元利 |
| |
| 作者单位： | 南京航空航天大学,南京,210016 |
| |
| 摘 要： | 上市公司进行财务决策时表现出许多异常行为，传统公司财务理论往往对此无法做出圆满解释。本文基于新崛起的行为公司财务理论，从一个新的视角进行了分析，结果发现：资本市场上投资者的非理性行为以及企业管理者自身的非理性行为都会导致企业财务政策的扭曲。
|
| 关 键 词： | 行为公司财务 行为金融学 异常财务政策 非理性行为 |
Analysis on Abnormal Financing Policies of Listed Companies Based on the Theory of Behavior Corporate Finance |
| |
| SUN Yuan-li.Analysis on Abnormal Financing Policies of Listed Companies Based on the Theory of Behavior Corporate Finance[J].Accounting and Finance,2008(6):34-38. |
| |
| Authors: | SUN Yuan-li |
| |
| Institution: | SUN Yuan-li ( Financial Department,NUAA, Nianjing 210016) |
| |
| Abstract: | It is well-known that the listed company display many abnormal behavior when making financing decision, but traditional corporate finance theory cannot give a perfect explanation. We analyze these abnormal behavior based on Behavioral Corporate Finance, then provide an new explanation to it： These abnormal behavior is derived from either investor＇s irrationality or manager＇s irrationalily. |
| |
| Keywords: | behavioral finance behavioral corporate finance abnormal financing policy irrational behavior |
| 本文献已被 维普 万方数据 等数据库收录！ |
