文献类型：期刊文献

中文题名：管理层对年报业绩自我服务归因偏差的动因研究——来自上市公司管理层讨论与分析的经验证据

英文题名：A Study on the Drivers for Self-serving Attribution Bias of Annual Reports Performance —An Empirical Evidence from the Management's Discussion and Analysis of Chinese Listed Companies

作者：花贵如[1];郑凯[1];靳光辉[2]

机构：[1]华东理工大学商学院,上海200237;[2]兰州大学管理学院,甘肃兰州730000

年份：2014

卷号：28

期号：5

起止页码：129

中文期刊名：华东经济管理

外文期刊名：East China Economic Management

收录：国家哲学社会科学学术期刊数据库;CSSCI:【CSSCI2014_2016】；

基金：国家自然科学基金项目(71302042;71072099;71172079);上海市自然科学基金项目(13ZR1411100);中央高校基本科研业务费专项资金项目(WN1123004);华东理工大学优秀青年教师科研专项基金项目(YN0157130);华东理工大学青年英才引进与培育计划项目(2012)

语种：中文

中文关键词：自我服务归因偏差;认知偏差;合理化动机;社会心理文化差异

外文关键词：self-serving attribution bias; cognitive bias; rational motivation; social, psychological and cultural differences

摘要：文章结合我国社会心理文化背景,以我国上市公司年报上管理层讨论与分析中的"归因事件"为研究样本,实证研究发现:我国上市公司管理层对年报业绩存在自我服务归因偏差,其产生的动因主要来自于信息加工处理过程中无意识的认识偏差,而并非有意的合理化动机。这意味着应该从改善认知偏差方面来纠正管理层自我服务归因偏差行为,这为监管层提高上市公司年报中管理层讨论与分析的信息质量提供了参考建议。此外,文章的研究发现进一步证实了管理层自我服务归因偏差的动因具有显著的东西方心理文化差异,这为跨文化"因果归因"的社会心理学理论增添了新的知识。
The paper finds that, by taking ＂attribution events＂ of the management＇s discussion and analysis in annual re ports of Chinese listed companies as the study sample and combining Chinese social, psychological and euhure background, there is a selfserving attribution bias in annual reports performance of Chinese listed companies. The motive and reason for the bias are mainly from unconscious cognitive bias rather than conscious rational motivation during the period of information pro cessing. It implies that the behavior of self-serving attribution bias of the management should be corrected by improving cogni tive bias. This provides enlightenments for enterprise＇ s regulatory level to improve information quality of management＇s discus sion and analysis in annual reports of Chinese listed companies. Moreover, the results from the paper further confirm that there are significant East-West psychological and cultural differences on the motive and reason of the management＇ s self-serving at- tribution bias, which broaden social psychological theory of cross-cultural ＂causal attribution＂ .