Research Article
The Influence of Managerial Overconfidence and Goodwill Impairment Under Information Management Based on Stata Data Model
@INPROCEEDINGS{10.4108/eai.9-12-2022.2327606, author={Xiaolin Sun and Sixue Wang}, title={The Influence of Managerial Overconfidence and Goodwill Impairment Under Information Management Based on Stata Data Model}, proceedings={Proceedings of the 4th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2022, December 9-11, 2022, Chongqing, China}, publisher={EAI}, proceedings_a={MSIEID}, year={2023}, month={3}, keywords={information management; business operation; manager overconfidence; impairment of goodwill}, doi={10.4108/eai.9-12-2022.2327606} }- Xiaolin Sun
Sixue Wang
Year: 2023
The Influence of Managerial Overconfidence and Goodwill Impairment Under Information Management Based on Stata Data Model
MSIEID
EAI
DOI: 10.4108/eai.9-12-2022.2327606
Abstract
Information management provides a good development environment for the era of big data and is also the core of modern enterprise management. It has risen from the traditional technical information to the management strategic level of the enterprise and penetrated into all links of enterprise operation and operation. Managers use a more scientific and reasonable information management system to effectively control the future development of the enterprise, Information management plays an important role in management mode and business decision-making. This paper digitizes the management overconfidence using the enterprise data, analyzes its impact on the impairment of enterprise goodwill, verifies it through the methods of empirical tests such as logit test and Sobel test, constructs an intermediary model with Stata software, analyzes the influencing factors of them, and verifies that the management overconfidence has a positive impact on the impairment of enterprise goodwill, There is an intermediary effect between Manager Overconfidence and goodwill impairment. Based on the empirical test, this paper aims to analyze that the enterprise data in the information management system is more transparent, managers can refer to more information data in business decision-making, and scientific information management is conducive to the long-term development of enterprises.
