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

发布时间：2018-06-27 19:06

本文选题：自我服务归因偏差 + 认知偏差　；参考：《华东经济管理》2014年05期

【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。
[Abstract]:Based on the social, psychological and cultural background of our country, this paper takes the "attribution events" in the management discussion and analysis of the annual report of listed companies in China as the research sample. The empirical study shows that the managers of listed companies in our country have a self-service attribution bias to the annual report performance, which is mainly caused by the unconscious cognitive bias in the process of information processing, but not the intentional rationalization motivation. This means that the behavior of self-service attribution bias of management should be corrected from the aspect of improving cognitive bias, which provides a reference for regulators to improve the quality of information discussed and analyzed by management in the annual report of listed companies. In addition, the findings of this paper further confirm that the motivation of managerial self-service attribution bias has significant differences between Eastern and Western psychological cultures, which adds new knowledge to the cross-cultural "causal attribution" theory of social psychology.
【作者单位】：华东理工大学商学院;兰州大学管理学院;
【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)
【分类号】：F272.92;F231.5

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