Statistics implies the self - serving attribution behavior is very popular in listed companies and violates the reliability principle for information disclosure 統(tǒng)計數(shù)據(jù)顯示, “非典”時期,相關(guān)行業(yè)公司的自利性歸因行為異常突出,違背了信息披露的“可靠性原則” 。
However , the western academics believe that listed companies have lost fair and neutral status in the performance attribution process and resulted in a " self - serving attribution " 然而,西方學(xué)者認為,上市公司在解釋業(yè)績成因過程中可能偏離公允和中立的立場,存在“自利性傾向” 。