Abstract：Based on the data of listed companies in A-shared market of China between 2010 and 2015, the paper studies the influence of managerial overconfidence on accounting conservatism and the effect levels under different properties.The results suggest that managerial overconfidence is negatively related to accounting conservatism.Moreover, in terms of the state-owned listed company, the impact on accounting conservatism is more obvious than that of private companies.Therefore, effectively restraining the excessive overconfidence and guarding against the spillover effect of the property right attributes will favor the improvement of the accounting information quality.

Keyword：managerial overconfidence;property heterogeneity;accounting conservatism;