公司报告归因倾向的拓展研究  

An Extension Research on Attribution Bias in Corporations' External Reports

作　　者：孙蔓莉[1] 王化成[1] 凌哲佳 

机构地区：[1]中国人民大学商学院,北京100872 [2]依阿华大学商学院,美国依阿华ia522421000

出　　处：《商业经济与管理》2007年第1期52-56,共5页Journal of Business Economics

基　　金：国家自然科学基金项目资助(70372065)

摘　　要：“如实反映”是对上市公司对外报告的最基本质量要求。然而,西方学者认为,上市公司在解释业绩成因过程中可能偏离公允和中立的立场,存在“自利性倾向”。本文以2003年发生的“非典”疫情为研究背景,考察了我国上市公司对外报告中的业绩归因行为。统计数据显示,“非典”时期,相关行业公司的自利性归因行为异常突出,违背了信息披露的“可靠性原则”。Reliability is the most fundamental quality requirement on the external reports of listed companies. However, the western academics believe that listed companies have lost fair and neutral status in the performance attribution process and resulted in a ＂self- serving attribution＂. With the epidemic outbreak of non - typical pneumonia in the year 2003 as the research background, this paper investigates the performance attribution behavior in external reports of listed companies in China. Statistics implies the self- serving attribution behavior is very popular in listed companies and violates the reliability principle for information disclosure.

关 键 词：对外报告 自利性归因 上市公司 

分 类 号：F234.4[经济管理—会计学]