本文首先將行為財務學中經理人過度自信的心理與財務報表重編結合，探討過度自信經理人與財報重編的關聯。其次考量台灣多數公司為家族企業，故進一步探究家族企業及非家族企業的過度自信經理人是否對於財報重編有不同程度的影響。本研究以2010年至2019年台灣上市櫃公司作為樣本，並使用經理人當年持股數是否增加10%以上作為衡量過度自信之標準。本研究實證發現當經理人具備過度自信之特質時，更容易導致財務報表發生重編。因為這類型的經理人對於尚未確定的事項會給予過度樂觀的預期，形成高估資產收益、低估負債費損的偏差，最終致使財報發生重編。然而，本研究在考量家族特性後發現，在家族企業中過度自信經理人較不易發生財報重編，這是由於家族企業監督力道更強，且家族企業為了家族聲譽，會努力維護財務報表品質所致。

This study examines the relationship between CEO overconfidence and financial reporting restatement among Taiwanese listed companies from 2010 to 2019. Since most companies in Taiwan are family-owned firms, this study further explores whether overconfident CEOs of family firms and non-family firms have different degrees of influence on financial reporting restatements. I use whether CEOs increased their shareholding by more than 10% during the year as a measure of overconfidence. Empirically, I find that CEO overconfidence is significantly and positively associated with financial restatement. This is because overconfident CEO will give over-optimistic expectations for undetermined events, resulting in overestimation of assets and earnings and underestimation of liabilities and losses, which eventually leads to financial restatement. However, the results show that overconfident CEO in family firms is not significantly related to financial statement restatement due to stronger supervision and concerns over reputation of family firms.

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