CAJ | 학술논문

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采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。
문장결합아국사회심리문화배경，이아국상시공사년보상관리층토론여분석중적“귀인사건”위연구양본。실증연구발현：아국상시공사관리층대년보업적존재자아복무귀인편차，기산생적동인주요래자우신식가공처리과정중무의식적인식편차，이병비유의적합이화동궤。저의미착응해종개선인지편차방면채규정관리층자아복무귀인편차행위，저위감관층제고상시공사년보중관리층토론여분석적신식질량제공료삼고건의。차외，문장적연구발현진일보증실료관리층자아복무귀인편차적동인구유현저적동서방심리문화차이，저위과문화“인과귀인”적사회심이학이론증첨료신적지식。
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＂ .