The Influence of Interior Governance on Self-serving Earnings Attribution Bias

摘要：

Previous researches show that performance explanation practices of listed companies are determined to be self-serving through annual report disclosure. This paper examines the influence of interior governance on self-serving earnings attribution bias. The finding indicates that factors, such as debt ratio, management ownership, large shareholder ownership and the unification of board chairman and CEO, are correlated with the degree of self-serving attribution bias.

关键词： corporate governance self-serving earnings attribution bias performance change

作者: SUN Manli HU Xiaoxiao ZHANG Le

作者单位: School of Business, Renmin University of China, P.R.China, 100872

会议类型: 国际会议

会议名称: The 5th International Sympsium for Corporate Governance(第五届公司治理国际研讨会)

会议地点: 天津

会议语种:英文

页码: 220-225

在线出版日期: 2009-09-01（万方平台首次上网日期，不代表论文的发表时间）