The Research Of Relationship Between The Company Internal Governance And The Self-serving Attribution From The Annual Reports Of Public Companies

The quality of the annual report directly influences the economic decisions of usersinformation. Annual report is the main form of information disclosure of listed companies.The information users learn the important basis of the company’s financial position andoperating results by it. The manipulation of the annual report information management hasbecome an important means of the self-interesting attribution. The principal-agent theory,impression management theory and attribution theory can explain existence self-interestingattribution of managers in the annual performance attribution. Foreign scholars alsoconfirmed through a lot of research, the exists self-interesting attribution of the managementin annual performance attribution. Chinese scholars have studied this phenomenon, althoughresearch is still in its infancy, the conclusion and the former researchers is the same. Theconclusion of the existence that managers have the Self-interest attribution tendency in theannual performance is directly used.Due to the performance self-interesting attribution and earnings management bothbelong to of a subset of the performance operation. This article studies the factors impactingon earnings management is whether influence the management performance of self-interestattribution or not in the annual report. Avariety of the factors may affecting this tendency, butthis paper mainly studies the influence of the internal governance of listed companies to thetendency. Governance can be divided into internal governance and external governance oflisted companies, and the scope of this study is the company’s internal management and therelationship between the tendency. Definition For the company’s internal governance at homeand abroad scholars are, although slightly different. In this paper, I synthesize domestic andforeign scholars on the definition of internal governance, and it can be divided into: the boardof directors, management compensation, ownership structure, board of supervisors, andinformation disclosure transparency. The paper studys to management of these factorsinfluence the self-interest of attribution research from diferent aspects in the annual report.By studying the corresponding conclusion and analysis of the influence of this kind ofreason, I indicate the existing problems. According to the existing problems, we put forwardthe corresponding policise and the purposes is that through the corresponding policies andmeasures the tendency is reduced or inhibited. The reducing of the Self-interest attributiontendencies make the annual report information to be more objective and fair, and the managers provide high-quality information for information users, to maintain their rights.