期刊文献+

论上市公司信息披露中的印象管理行为 被引量:68

On the Impression Management of Listed Companies' Information Disclosure
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摘要 本文从跨学科的角度,在上市公司信息披露的研究中引入心理学领域中的印象管理理论,在介绍该理论精髓的基础上,将该理论与代理理论相结合,提出了在上市公司财务报告中可能存在的印象管理行为,并分析了其原因和表现形式,以及对公司未来业绩的影响。在文章的最后部分,作者还讨论了印象管理行为与信息质量的关系。
作者 孙蔓莉
出处 《会计研究》 CSSCI 北大核心 2004年第3期40-45,共6页 Accounting Research
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参考文献14

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二级参考文献20

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