一、管理者过度自信理论在业绩预告披露策略中的应用业绩预告是指在定期财务报告正式对外披露之前,根据证券监管部门的要求,上市公司管理当局预先将公司盈余以暂定数的方式向市场的传递信息。由于公司管理者所处的特殊位置,他们对外披露的预测性信息,将会引起投资者、债权人、监管 First, the manager overconfidence theory in the performance forecasting disclosure strategy Performance forecast refers to the regular financial reports before the formal disclosure, according to the requirements of the securities regulatory authorities, the listed company’s management of the company’s earnings beforehand to the provisional number of ways Market information delivery. Due to the special location of the company’s managers, the predictive information they disclose externally will cause investors, creditors, regulators