上市公司管理层业绩归因倾向研究回顾与评析

The Review and Analysis of Research on Management Performance Attribution of Listed Companies

系统回顾了国内外关于管理层业绩归因的概念、理论基础、影响因素等方面的研究成果,并按横纵方向对研究成果进行综述,明确了在我国上市公司中也存在管理层业绩归因自利性倾向,对今后归因倾向的研究具有一定的理论和实践意义。

s： The research of the concept, theoretical basis, influence factors, of management performance attribution at home and abroad are systematically reviewed in this paper, and summarized according to the transverse and longitudinal direction of the research results in order to made clear that there is also a management performance attribution in the listed companies in our country. Which has certain theoretical significance and practical significance of attribution tendencies for the future research.