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年报业绩归因行为实证研究 被引量：2

Research on Attribution Bias in Corporations' External Reports
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摘要 针对西方学者所指出的上市公司年度报表在语言描述方面存在自利性归因倾向的问题,以2008年爆发的金融危机为研究背景,分别对业绩最好的和业绩最差的各100家公司的报表,在业绩归因行为发生的频率方面做统计分析,考察其归因倾向。结果发现,以IPG,IPB,ENB为代表的绩优、绩差公司,自利性归因行为比重值远大于0.5,接近于1的水平。研究表明,金融危机时期我国上市公司不仅存在自利性归因行为,而且出现频率也异常频繁。 In recent years,Western scholars have noted that the tendency of self-attribution exists in the language expression in the annual reports of listed companies.In this paper,the economic crisis in 2008 is studied as the research background and the performance reports of the best 100 companies and the worst 100 companies are analyzed.Research results suggest that in times of economic crisis,the acts of self-attribution not only exist in China′s listed companies and the frequency is extremely high.
作者 王德发 张佳
机构地区 湖北工业大学管理学院
出处 《湖北工业大学学报》 2010年第3期60-62,共3页 Journal of Hubei University of Technology
关键词 上市公司 公司年报 业绩归因 listed companies annual reports self-serving attribution
分类号 F234.4 [经济管理—会计学]
  • 相关文献

参考文献5

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  • 2Salancik G R,Meindl J R.Corporate Attributions as Strategic Illusions of Management Control[J].Administrative Science Quarterly,1984,29:238-254.
  • 3Aerts W.Inertia in the Attribution Content of Accounting Narratives[J].The European Accounting Review,2001,415(19):10-32.
  • 4Baginski S P,Hassell J M,Hillison W A.Voluntary Causal Disclosures:Tendencies and Market Reaction[J].Review of Quantitative Finance and Accounting,2000,15:371-389.
  • 5孙蔓莉,王化成,凌哲佳.关于公司年报自利性归因行为的实证研究[J].经济科学,2005(2):86-93. 被引量：33

二级参考文献14

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共引文献32

同被引文献21

  • 1姚德权,李倩,张佳.出版上市公司股权结构对企业效率影响的实证研究[J].现代出版,2012(6):5-9. 被引量：3
  • 2孙蔓莉,王化成,凌哲佳.关于公司年报自利性归因行为的实证研究[J].经济科学,2005(2):86-93. 被引量：33
  • 3孙蔓莉,王化成,凌哲佳.公司报告归因倾向的拓展研究[J].商业经济与管理,2007(1):52-56. 被引量：15
  • 4杨德明,林斌,辛清泉.盈利质量、投资者非理性行为与盈余惯性[J].金融研究,2007(02A):122-132. 被引量：29
  • 5SCHWENK C R. Illusions of Management Control Effects of Self-serving Attributins Resource Commitments and Confidence in Management [ J ]. Human Relations, 1990, ( 43 ) : 333-347.
  • 6BAGINSKI S P, HASSELL J M, HILLISON W A. Voluntary Causal Disclosures:Tendencies and Capital Market Reaction [ J].Review of Quantitative Finance and Accounting, 20Q0, (15),371-389.
  • 7BAGINSKI S P, HASSELL J M, KIMBROUGH M D. Why do Managers Explain Their Earnings Forecasts? [ J]. Journal of Accounting Research, 2004, ( 1 ) : 1-29.
  • 8BARTON J, MERCER M. To Blame or not to Blame : Analysts' Reactions to External Explanations for Poor Financial Performance [ J ]. Journal of Accounting and Econ'omics, 2005, (39) :509-533.
  • 9KIMBROUGH M D, WANG I Y. Are Seemingly Self-serving Attribution in Earnings Press Releases Plausible? Empirical Evidence [ J ]. The A cco unting Review, 2013, ( 2 ) : 635-667.
  • 10蒋亚朋.上市公司"管理层讨论与分析"自利性归因的实证研究[c]//中国会计学会高等工科院校分会2007年学术年会暨第十四届年会论文集,2007.

引证文献2

二级引证文献8

湖北工业大学学报
2010年 第3期

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