摘要
高质量的会计信息对于公司各方面利益相关者的决策都至关重要。近年来,会计信息披露的语言部分越来越长,甚至远远超过了报表长度,这留给了管理层很大的发挥空间。本文从心理学的角度,以韦纳的三维度归因理论为基础、对公司年报的语言信息进行实证研究,分析了上司公司在归因上存在自利性倾向,并探讨了其行为动机。
The quality of accounting information is vital to the stakeholders.In recent years,language areas is longer and longer in he accounting information disclosure,which leaves big space to manipulate information for the management.This paper,based on Werner＇s three dimension attribution theory,learned the company＇s annual report and analyzed the attribution of management and discussed its behavioral motive.
出处
《价值工程》
2011年第28期121-122,共2页
Value Engineering
关键词
归因理论
归因倾向性
会计信息披露
attribution theory
attribution tendentiousness
accounting information disclosure
