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gong si jing ying ye ji gui yin bu wei shi bie mo xing de gou jian ji ying yong
Author(s): 
Pages: 27-30
Year: Issue:  17
Journal: Finance and Accounting Monthly

Keyword:  凯利三维归因理论经营业绩归因部位识别模型;
Abstract: 大量研究表明,公司管理层在披露归因信息时存在自利性倾向,并且自利性归因能够影响投资者决策。如何借助已有信息识别公司经营业绩变动的归因部位是非常值得研究的课题。本文基于心理学领域的凯利三维归因理论,构建了经营业绩归因部位识别模型,并结合利润表及其附注对识别模型进行了检验,研究发现本文所建立的识别模型有效。
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