年报业绩归因行为实证研究

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。

Research on Attribution Bias in Corporations'External Reports

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.