管理者过度自信的度量(编辑修改稿)

管理者过度自信的度量(编辑修改稿)内容摘要：

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[36] Lang, M., Lundholm, R.(2020), Voluntary disclosure during equity offerings: reducing information asymmetry of hyping the stock?, Contemporary Accounting Research , 17:623–662. [37] 李善民，陈文婷， 2020：《并购决策中管理者过度自信吗。 ——基于中国上市公司的经验研究》，《第四界中国管理学年会 —金融分会场论文集》 ，第 288~298 页 中国上市银行内部控制实质性漏洞分析 —— 基于风险识别与评估的视角 i 瞿旭 杨丹 (西南财经大学 成都 611130) 【摘要】 内部控制体系是银行的“免疫系统”， 如果银行内控体系存在“实质性漏洞”（ material weakness），则其公司治理与外部监管的有效性将难以保证，进而增加银行的风险。 本文主要在介绍内部控制实质性漏洞相关概念和类型，归纳上市银行现存主要风险的基础上，从内部控制要素中“风险识别与评估”的角度对上市银行在这个过程中容易出现缺陷的地方进行了详细地分析，进而提出针对性的建议，以期有助于完善我国上市银行内部控制制度建设，为加强上市银行的全面风险管理提供参 考依据。 【关键字】 上市银行内部控制 实质性漏洞 风险识别与评估 The Analysis of Internal Control Material Weakness of Chinese Listed Banks—— based on the perspective of risk identification and assessment Qu Xu Yang Dan (Southwestern University of Finance and Economics, Chengdu, 611130) 【 Abstract】 Internal control system is the immune system of banks, if。