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shang shi gong si ye ji gui yin xin xi pi lu zhi liang fen xi ji ti sheng dui ce
Author(s): 
Pages: 42-45
Year: Issue:  30
Journal: Finance and Accounting Monthly

Keyword:  归因信息自利性归因行为对策建议;
Abstract: 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。
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