上市公司盈余变动归因信息披露中的自利性倾向研究被引量：18

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摘要文章运用内容分析方法对543份上市公司盈余预告中盈余变动归因解释进行计量,研究表明:管理层解释盈余变化原因时更多地将盈余增长归为管理层自身行动等内部因素,将盈余下降归为经济波动、政策变化等外部因素,存在着明显的自利性倾向。依据研究结论本文提出投资者应审慎使用管理层披露的盈余归因信息,监管机构应加强语言信息披露规范和监管。

作者蒋亚朋

机构地区沈阳工业大学管理学院

出处《现代管理科学》 CSSCI 2008年第6期117-119,共3页 Modern Management Science

基金国家社科基金项目(06BJY019)的资助

关键词盈余预告自利性归因盈利变化

分类号 F832.51 [经济管理—金融学] F224 [经济管理—国民经济]

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