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本文从行为经济学的视角,运用实验研究方法,探究了过度自信对国有企业高管职务舞弊行为的作用机理,以及在预期后悔情绪的影响下过度自信作用机理的变化规律。研究结果表明,过度自信会对国有企业高管的职务舞弊行为产生信息搜寻约束,高过度自信主体的职务舞弊倾向要显著大于低过度自信主体;负面的预期后悔情绪会显著抑制高过度自信主体的过度自信程度,从而降低该主体的职务舞弊倾向;正面的预期后悔情绪会显著增强低过度自信主体的过度自信程度,从而提高该主体的职务舞弊倾向。
From the perspective of behavioral economics, this article uses experimental research methods to explore the mechanism of overconfidence on the fraud of senior executives in state-owned enterprises and the law of overconfidence under the influence of expected regret. The results show that overconfidence will produce information search constraints on the job-related frauds of SOE executives, while those with overconfidence will be significantly more likely to over-confident self-confidence than those who are overconfident. Negative expectations of regret will significantly suppress overconfidence Overconfidence, thereby reducing the body’s job fraud; positive expected regret mood will significantly enhance the degree of overconfidence of self-confidence overconfidence, thereby enhancing the body’s job tendencies.