基于维度的公司业绩归因信息对投资者决策影响的实验研究

借助心理学的归因效果理论解释业绩归因信息影响投资者决策的机理,文章提出归因的部位维度影响投资者对管理层能力的判断,归因信息的稳定性影响投资者对未来业绩预期的判断,两者共同作用影响投资者的投资决策。并以160名个人投资者为被试,采用实验研究方法考察了内部稳定、外部稳定等五种类型的归因解释对投资者购买决策的影响,验证了归因信息维度影响投资者决策的理论假设。

上市公司业绩归因信息披露质量分析及提升对策

在阅读了大量上市公司年报的基础上,作者发现,年报中语言性信息所占比重正逐年上升,管理层肆意操纵年报中语言性信息的现象随处可见。本文选择了制造业80家上市公司对MD&A信息自利性归因行为进行了实证研究,经过分析及与国外经验的比较,结合我国的现实情况,提出了符合我国国情的完善归因信息披露规则的对策建议。

表扬在儿童心理发展中的作用

关于表扬,人们最普遍的观点是认为表扬是有积极意义的,然而,在大量有关表扬对儿童发展影响的研究中,这种观点已受到了质疑。事实上,笼统地讨论表扬是积极的还是消极的是没有意义的。心理学家指出,成人的表扬要想获得预期的效果,需要考虑和满足一些基本的条件。

Can Reference Be Naturalized？ Notes toward an Integrational Causality

As physicalisms of various kinds have faced difficulties in recent years, the time has come to explore possible alternatives, one of which is yinyang ontology. A yinyang theorist is expected to provide a plausible account of causation to replace the traditional notion of causation. The present paper is critical of the Humean tradition, which understands the relata of causal relations in terms of passive materiality so that humans use referential terms to describe causal relations constructively. But an alternative notion of reference is available according to which causal relata are active processors of the information with which they interact. On this latter view, humans use referential language to describe the structure in which the relata interrelate themselves so that the structure can be understood hermeneutically. Reference on this view is naturalized. In this article, I advance two arguments for this thesis, one concerning the informationality of states and the other related to the essentiality of properties.